49-2. Loss and Damage- Claim Bureaus and Other Expenses 49-3. Loss and and Money 50. Damage to Property 51. Injuries to Persons Agents and Special Agents, chargeable to this account, same as account 49-1 (b). (c) Balance of account, same as account 49-1(a). (a) If location of loss or damage is known, actual. (b) If location of loss or damage is not known and shipment moved in one group only, actual. (c) If loss or damage occurs in transfer at point on border between groups, divide equally between the two groups handling shipment in and out. (d) If loss or damage occurs at point on border between groups and (1) shipment is destined to that point, charge to group in which is located the line which brought the shipment into the border point; (2) if shipment originates at border point charge the group in which is located the line which would have taken it out from the border point. (e) If location of loss or damage is not known, and shipment moved in more than one group, distribute equally to groups through which shipment moved. Same as account 2(b). (a) For injury to employes, same as employes' salaries. 54-1. Salaries of Clerks and Attendants 54-2. Expenses and At-' 55. General Office Sup- Expenses 56-1. Law Ex penses Salaries (2) If Bureau serves more than one group, apportion on the basis of the number of shipments received and forwarded at all offices in the territory served in the respective groups for the month. (b) Balance of account same as account 53-1. NOTE: The cost of work of substantial volume performed by the Accounting Department, which is not general to the system, should be allocated or apportioned to groups on same basis as the salaries and expenses of the office or department for which the work is performed. Same as account 54-1. Same as account 54-1. (a) General Counsel and office staff, same as account 53-1. (b) Division, district and local counsel salaries and fees: (1) If local to group, actual. (2) If more than one group affected, apportion on the basis of the number of shipments received and for 56-1. Law Ex penses- 56-2. Law Ex penses- 57. Insurance warded for the month at all offices in the territory supervised in the respective groups by the Operating VicePresident utilizing services of Counsel. (a) Expenses of officers and employes whose salaries are charged to account 56-1: Allocate or apportion on same basis as salaries. (b) Other charges: Allocate or apportion in accordance with nature and location of items. EXAMPLES: If expense is in connection with personal injury, allocate or apportion on same basis as the personal injury payment. If expense is in connection with damage to property, allocate or apportion on same basis as payment for damage. If expense is in connection with loss and damage, allocate or apportion on same basis as the claim payment. (a) For insurance on buildings, contents, elevators and boilers, same as account 31-3. (b) For insurance on Goods in Transit, same as account 53-1. (c) For insurance on automotive equipment, apportion on basis of the ratio of insured value of such equipment in each group to the Express Company's system total insured value of such equipment as of July 1st preceding. 57. Insurance 58. Fidelity Bond 59. Pensions 60. Stationery and Print ing 61. Valuation Expenses 62. Other Expenses (d) Other charges: Allocate or apportion in accordance with nature and location of items. Allocate or apportion on same basis as bonded employes' salaries. Same as account 53-1. Allocate or apportion on the same basis as pay of forces of respective offices or departments. Apportion on the basis of the ratio of original cost of property in each group to Express Company's system total original cost of property in all groups at beginning of current calendar year. (a) If local to group, actual. (b) If at points on border between groups, use Border Point Prorate No. 1. (c) Allowance to employes account of jury service, military duty, Y.M.C.A. dues, donations, etc., allocate or apportion same as their salaries, except that such allowance made to employes whose salaries are chargeable to "Material and Supplies" should be allocated or apportioned on same basis as salary of Superintendent under whom employed. (d) Expenses incurred for the benefit of an intergroup state, apportion on the basis of the ratio of number of shipments received and forwarded in each group within the state to total number of shipments received and forwarded in all groups within the state for the month. |