Excerpt from Handbook of Railroad Expenses

And financier. The analysis made by the writer is intended to supersede a somewhat similar' treatment of the Classification published about twelve years ago in the book, now out of print, entitled Railroad Operations - How to Know Them. The more theoretical part of the writer's earlier book, not included here, it is hoped to revise and republish later, together with new material. For this handbook, all existing indexes of expenses have been freely drawn upon, and, notably, acknowledgment is made of that admirable index in use upon the New York Central Hudson River Railroad, compiled under the immediate direc tion of W. A. Cormier, now Auditor of the Boston Albany Railroad. Abridged versions have been made of some of the texts of the Interstate Commerce Commission here reprinted, as it was found impracticable to print them all in full. The Classification of Operating Expenses, however, appears unabridged and with the Commission's later corrections incorporated in the text.

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