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



Claims; Compensation; other traffic expenses.

The other control accounts are similarly subdivided by primary accounts to give suitable detailed information of the expenditure.

In order to keep the operating expenditure accounts pure, all subsidiary services are kept separate. These services are:—(1) Lake Wakatipu Steamers. (2) Refreshment Services. (3) Advertising Services. (4) Dwellings. (5) Refreshment Rooms, Bookstalls, etc., occupied by private lessees and Refreshment Service.

The accounts of each of these subsidiary services are kept on commercial lines. Interest, insurance and depreciation charges are debited in the accounts, and income and expenditure accounts are prepared four-weekly.