Transportation Expense $454,208 Fuel passenger engines $132,709 Salaries passenger engineers 100,511 Salaries passenger trainmen 87,557 Train supplies, etc. 55,664 Injuries to persons 19,904 Station employees 17,160 Joint yards and terminals 15,610 Miscellaneous 25,093 -------- Maintenance of Equipment $107,626 Repairs, passenger cars $67,650 Depreciation, passenger cars 39,639 Miscellaneous 337 ------- Traffic Expense $48,971 Advertising $17,249 Outside agencies 16,673 Superintendence 10,272 Miscellaneous 4,777 ------- Maintenance of Way, etc. $12,970 Buildings and grounds $7,053 Joint tracks, etc. 4,440 Miscellaneous 1,477 ------ General Expense $13,580 Salaries, clerks, etc. $8,994 Insurance 2,478 Legal expense 1,153 Miscellaneous 955 ------ -------- Total $637,355 Proportion operating expense not assignable $1,278,016 ---------- Total $1,915,371 A large part of the operating expenses of every railroad, such as maintenance of roadway, station expense, general office expense and the like, are common to both the freight and passenger service, and it seems impossible to assign all of them specifically. The Post Office Department, in the circular under which the roads are reporting, recognizes this condition and calls for the "proportion" of the expense "not directly assignable and the basis of such apportionment." The apportionment of non-assignable expense on the Burlington has been made on the basis of train mileage. In the month of November the mileage of passenger trains was forty-five and four-tenths per cent of the total train mileage, and the foregoing sum ($1,278,016) of non-assignable expense is forty-five and four-tenths per cent of the operating expenses for that month, common to both kinds of traffic, and therefore incapable of specific assignment to either.