There is a 1902 book available on line “C B & Q Construction
& Operating Expenses” at https://babel.hathitrust.org/cgi/pt?id=hvd.hb1kqr;view=1up;seq=23
It lists in finite detail what was to be charged against what financial account
and thereby includes some interesting information. It lists, for example, the
principal equipment to be carried on a passenger train. At the front of the
book, the exact limits of all the accounting divisions and sub-divisions are
specified. For example -
Galva to Gladstone.
>From switch 612 feet west of west end of depot at Galva to
switch in side track 1358.8 feet east of mile post 197 at Gladstone.
I would expect these to be the same limits as the general divisions and
sub-divisions.
Rupert Gamlen
Auckland NZ