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The New Zealand Railways Magazine, Volume 1, Issue 5 (September 24, 1926)

Operating Expenditure

Operating Expenditure.

Operating expenditure is divided under the following headings each of which is represented by a control account:—(1) Maintenance of Way and Works. (2) Maintenance of Signals. (3) Maintenance of Rolling Stock. (4) Locomotive Transportation. (5) Traffic transportation. (6) Head Office and General Charges.

For purposes of showing details of expenditure-each of the operating expense headings is subdivided into primary accounts. For example: the expenditure under Traffic Transportation is classified under the following primary accounts.