Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.2-23 2–23 [1201.2–23] Accounting for engineering costs

(a) The pay and expenses of engineers, assistants and clerks engaged in the survey and construction of new lines and extensions shall be included in the cost of the particular property involved. This accounting treatment also applies in making additions to and improvements of the carriers road, including wharves and docks.

List of Officers and Employees

Chief engineer.

Assistant engineers.

Bridge and signal engineer.

Architects and draftsmen.

Chief clerk and other clerks.

Transitmen and levelmen.

Rodmen and chainmen.

Cooks and porters on business cars.

Items of Expense and Supplies

Atlases and maps.

Barometers.

Books for office use.

Business car service.

Cameras;  compasses.

Camp equipage.

Chains for surveyors.

Drawing boards.

Drawing instruments.

Field glasses.

Furniture repairs and renewals.

Heating and lighting.

Magnets and magnifiers.

Official train service.

Paper, blue-print.

Periodicals and newspapers.

Photographic supplies.

Printing and stationery.

Provisions for business cars.

Rent and repairs of offices.

Rods for surveyors.

Sextants and slide rules.

Telegraph and telephone service.

Traveling expenses.

Triangles and tripods.

(b) When employees listed in (a) above are engaged in the repair and maintenance of the roadway, their pay and expenses shall be charged to the appropriate operating expense accounts.

(c) Expenditures for tentative or preliminary surveys shall be carried in account 743, “Other deferred debits,” until it is determined whether or not to continue the work. If the project is continued, expenditures for all surveys shall be transferred to the appropriate property account and, if abandoned, to appropriate income accounts.

(d) The cost of designing, making plans and specifications, and supervising the construction of equipment shall be included in the cost of the particular equipment.

(e) Fees and expenses of architects specially employed for designing or supervising the construction of buildings shall be included in the accounts appropriate for the cost of the buildings constructed.