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*7 Id - 2 - 3, Maintenance of Wells, Reservoirs, etc. During Year 1948. The cost of maintenance Incurred by the Railroad during the year 1948 is used as a basis for charging maintenance on the 1949 operations. In reviewing these charges, I find items cover­ing expense incurred in making Repairs to water lines in Las Vegas Yard; Repairs to water standpipej Repairs to power house water and air lines and valves$ Repairs to water softenerj Repair and hook up water service for Western Metal Baling Co#, all of which expense, in my opinion, should be excluded from the Joint account* The monthly bills further indicate that only direct labor and material are charged to the Joint account# It appears to me that some charge should be made for supervision, payroll taxes and vacation allowance, insurance, rental of equipment, etc* In addition, the Maintenance Dept* incurs considerable office expense in handling payrolls, ordering and accounting for material, etc*, which should be charged to the Joint account* W* II. Johnson - tt?" „ W & & - j ;