SPREADSHEET FILE "GASTOS"
Operating expenses of Argentine railways from 1892 to 1952 distinguishing over 100 expense categories under uniform classification since 1898. There are 109 sheets:
Sheet | Title | Datum | Remarks | ||
A | VyO | Ways and Works | Superintendence | Salaries | |
B | Gastos | General expenses | |||
C | C | Total | |||
D | D | Track | Wages of foremen and workers | ||
E | E | Rails and accessories | the accessories are fishplates and bolts | ||
F | F | Switches and crossings | |||
G | G | Sleepers and accessories | |||
H | H | Miscellaneous materials | |||
I | I | Total | |||
J | J | Ballast | Wages | ||
K | K | Hire of engines & wagons with their staff | |||
L | L | Materials and general expenses | |||
M | Balasto | Total | |||
N | N | Engineering works | Wages | for maintenance of bridges and culverts, and tunnels | |
O | O | Materials and general expenses | |||
P | Obras de arte | Total | |||
Q | Q | Buildings, fences, signals | Wages | ||
R | R | Materials and general expenses | |||
S | Edificios | Total | |||
T | T | Workshops, sheds, turntables | Wages | ||
U | U | Materials and general expenses | |||
V | Talleres | Total | |||
W | W | Telegraph | Wages | ||
X | X | Materials and general expenses | |||
Y | Telégrafo | Total | |||
Z | Utiles | Tools | |||
AA | Fondo | Renewal fund | |||
AB | VyO Total | Total | |||
AC | Tracción | Traction | Superintendence | Salaries | |
AD | AD | General expenses | |||
AE | AE | Total | |||
AF | Maquinistas | Wages and salaries | Drivers and firemen | ||
AG | AG | Premiums | |||
AH | AH | Running shed staff | |||
AI | AI | Total | |||
AJ | Combustible | Fuel | Coal, firewood, fuel-oil and electricity | Excludes electricity when this is shown in sheet AK | |
AK | AK | Electricity | |||
AL | AL | Coalers' wages | |||
AM | AM | Tools | |||
AN | AN | Miscellaneous materials | |||
AO | AO | Total | |||
AP | AP | Water supply | Wages | ||
AQ | AQ | Water rights | |||
AR | AR | Materials and horse maintenance | |||
AS | Bombeo | Total pumping cost | |||
AT | AT | Pump and windmill maintenance | includes both wages and materials | ||
AU | Agua | Total | |||
AV | AV | Lubrication | Oil and grease | ||
AW | AW | Waste and sundry materials | |||
AX | AX | Superintendence of locomotive maintenance | Salaries | ||
AY | AY | General expenses | |||
AZ | AZ | Total | |||
BA | BA | Maintenance and renewal of locomotives | Wages | ||
BB | BB | Materials | |||
BC | BC | Workshop overhead | |||
BD | BD | General expenses | |||
BE | BE | Renewal Fund | |||
BF | Conservación de Locs | Total | |||
BG | Tracción Total | Total | |||
BH | Guardas | Trains and vehicles | Trains | Wages of guards and sleeping car attendants | |
BI | BI | Cleaning and lighting of carriages | |||
BJ | BJ | Tarpaulins and ropes | used to cover bales of hay and grain in bags carried in open wagons | ||
BK | BK | Miscellaneous materials, uniforms and general expenses | |||
BL | Trenes | Total | |||
BM | BM | Vehicles | Superintendence | Salaries and general expenses | |
BN | BN | Revisers and greasers | |||
BO | BO | Lubricating oils and grease | |||
BP | BP | Various consumable materials | |||
BQ | BQ | Tools and equipment | Maintenance expenses only | ||
BR | BR | General expenses | |||
BS | Vehículos | Total | |||
BT | BT | Maintenance and renewal of carriages | Superintendence | Salaries and general expenses | |
BU | BU | Wages and salaries of workers and peons | |||
BV | BV | Materials | |||
BW | BW | Workshop overhead | |||
BX | BX | General expenses | |||
BY | BY | Renewal fund | |||
BZ | Conservación coches | Total | |||
CA | CA | Maintenance and renewal of wagons | Superintendence | Salaries and general expenses | |
CB | CB | Wages and salaries of workers and peons | |||
CC | CC | Materials | |||
CD | CD | Workshop overhead | |||
CE | CE | General expenses | |||
CF | CF | Renewal fund | |||
CG | Conservación vagones | Total | |||
CH | CH | Maintenance and renewal of rolling stock | Total | CH = BZ + CG | |
CI | Movimiento Total | Total | |||
CJ | Tráfico | Traffic | Superintendence | Salaries | |
CK | CK | General expenses | |||
CL | CL | Total | |||
CM | CM | Stations | Wages and salaries of station masters and clerks, telegraph operators, signalmen, yard-men, etc. | ||
CN | CN | Books, office supplies and equipment, uniforms, lighting, etc. | |||
CO | CO | General expenses | |||
CP | Estaciones | Total | |||
CQ | CQ | Level crossing guards | |||
CR | CR | Advertisements, timetables, etc. | |||
CS | CS | General Expenses | |||
CT | Tráfico total | Total | |||
CU | Gastos Talleres | Workshops | Personnel | Office of the engineer | Distributed over BC, BW and CD. Not published since 1898 |
CV | CV | Fixed machinery | |||
CW | CW | Other machinery and tools | |||
CX | CX | Materials | Office of the engineer | ||
CY | CY | Fixed machinery | |||
CZ | CZ | Other machinery and tools | |||
DA | DA | Total | |||
DB | Dirección | Management | Board of directors | In London or Paris | Directors' fees, auditors' fees, salaries, rent, law charges, stationery and printing, and general charges |
DC | DC | Representation in the Argentine | Salaries and general expenses of the Local Committee | ||
DD | DD | Administration | Salaries | ||
DE | DE | General expenses | |||
DF | DF | Total | |||
DG | Almacenes | Stores | Distributed over various departments or included in Administration since 1898 | ||
DH | DH | Legal expenses and court costs | |||
DI | DI | Railway Clearing House expenses | |||
DJ | DJ | Postage and telegraph | |||
DK | DK | Fire insurance | |||
DL | DL | Medical assistance | |||
DM | DM | Tax imposed under the Mitre Law, Article 8 | 3% of net revenue defined by Law as 40% of gross revenue. Thus effectively an indirect tax of 1.2% of gross revenue. | ||
DN | DN | Municipal taxes and fees | |||
DO | DO | Sundries, claims and casualties, contributions to the accident fund, etc. | |||
DP | DP | Total | |||
DQ | Gastos de explotación | Total railway operating expenses | |||
DR | DR | Ancillary accounts | Rental of track, land, and buildings | ||
DS | DS | Hire of locomotives, carriages & wagons | |||
DT | DT | Vehicle mileage | |||
DU | DU | Demurrage | |||
DV | Cuentas anexas | Total | |||
DW | DW | Accessory accounts | Moles and docks | ||
DX | DX | Elevators | |||
DY | DY | Produce markets | |||
DZ | DZ | Tramways | |||
EA | EA | Ships, tugs and lighters | |||
EB | EB | Miscellaneous | |||
EC | Accesorias | Total | |||
ED | Gasto total | Total expenses including ancillary and accessory accounts | |||
EE | Ganancias | Operating surplus or deficit | EE = Ingresos:Y - ED | ||
EF | Notas | Totals and sub-totals are only for those railways under the jurisdiction of the National Railways Board. Data for other railways are incomplete and included only in respect of companies that later came under that jurisdiction. | |||
1892-1941 | Currency | gold pesos | = 2.2727... paper | ||
1942- | paper pesos | = 0.44 in gold |