Journal August 1938 to December 1947

Skagway Alaska August 1938

Suspense <Baldwin Loco Works>		3.36
Movable Rly Equipt <Loco #70>			3.36
Charging Suspense and Crediting Movable Rly Equipt account Seattle Bill No 483 not received at time of closing July 1938. And office copy #485 July was issued and credited to Suspense. See July 19938 B/C #485

Skagway Alaska December 1938

Depreciation Reserve A/C			6468.15
Movable Rly Equipt				6468.15
Writing off the following equipt acct wrecked during year 1938
Baggage car No 201	value 3946.53
Less Salvage	136.00	3807.53
Caboose No 906	Value 751.92
Less Salvage	195.00	556.92
Tank Car No 4	Value 1325.45
Less Salvage	184.00	1141.45
Dump Car No 302	Value 1131.65
Less Salvage	169.40	962.25

Depreciation Reserve A/C			25581.57
Movable Rly Equipt				25581.57
Writing off the following equipment retired this year
Locomotive 56	Value 12,000
Less Salvage	763.50	11236.50
Locomotive 68	Value 14895.07
Less Salvage	550.00	14345.07

Operating Exps <Roadway Tools & Supps>			30.00
Movable Rly Equipt				30.00
Adjust cost of Hand & Push Cars to basis of Inventory Dec 31, 1938 as per V.I.Hahn's letter of Jan, 1938
1938 Inventory
11 hand cars @ 100.00 each	1100.00
28 push cars @ 70.00 each	1960.00	3060.00
1939 Inventory
12 hand cars @ 100.00 each	1200.00
28 push cars @ 70.00 each	1890.00	3090.00

Skagway Alaska December 1939

Depreciation Reserve A/C			1740.30
Operation Exps-RL				162.80
Movable Rly Equipt				1577.50
Cabooses dismantled this year and book value written off.
Caboose 901	412.37
Caboose 902	412.38
Caboose 903	412.37
Caboose 904	412.38
	1649.50
Less Salvage	72.00
	1577.50

Movable Rly Equipt		652.65
Operation Exps-RL			652.65
Charging Movable Rly Equipt with value of Flat Car No 689 which was formerly Tank Car No 4 written off year 1938

Skagway Alaska December 1940

Movable Rly Equipt		713.75
Store Stock-Skag			713.75
Reversing Credit appearing on Feb 1940 Bill for Coll #72 - A/C Loco No 59 is still in service.

Depreciation Reserve A/C			22,271.26
Operation Exps-RL <Wk Equipt Repairs>				1141.79
Movable Rly Equipt <Steam Shovel No. 1 7688.04 Steam Shovel No. 213441.43>				21129.47
Steam Shovels Nos. 1 & 2 retired from service this year account scrapped and book value written off per Supt V.I.Han's letter of Jan. 12, 1940
Steam Shovel No. 2	13468.43
Less Salvage	27.00
Steam Shovel No. 1	7715.04
Less Salvage	27.00
Work Equipt Repairs
Steam Shovel No. 1	594.64
Steam Shovel No. 2	547.15

Skagway Alaska December 1941

Depreciation Reserve A/C		25623.62
Movable Rly Equipt			25623.62
Locomotives Nos 59 and 67 retired from service this year acct scrapped and book value written off as per Supt. V. I. Hahn's letter of Oct 31/41.

Skagway Alaska October 1942

Miscellaneous acct. <Frt T.C. Repairs>			3036.00
Movable Rly Equipt				3036.00
Charging Rail oprg Exps with cost of six Flat Cars so as to comply with Interstate Commerce rules & regulations.
6 Flat Cars @ 350.00	2100.00
Frt chgs Colfax Cal to Seattle	936.00
P&A proportion for each unit is less than 500.00

Skagway Alaska December 1942

Depreciation Reserve A/C			355.46
Profit-Loss A/C - <BYN, Coy>			345.89
A&I to Property BYN Co				701.35
Writing off value of B.Y.N. Co Ford Track Car acct wrecked Dec. 1-1942
Value of car	701.35
Less accrued depreciation	355.46	345.89

Depreciation Reserve A/C			463.35
Military Rly Service			3634.36
Movable Rly Equipt				4097.71
Writing off value of Ford Motor Bus wrecked Oct 4, 1942. Military Rly Service debit represents depreciated value of Ford Motor Bus as follows:
Cost of Bus	4097.71
Less accrued Depr to Sept 30, 1942.	463.35	3634.36

Depreciation Reserve A/C		618.49
Movable Rly Equipt			618.49
Writing off value of Box Car 638 completely demolished by rock slide at Skagway Whf Oct 11/42

Skagway Alaska February 1943

Depreciation Reserve A/C			443.54
Movable Rly Equipt				443.54
Writing off value of Tools Car No B.O.-2 which was wrecked at Watson, Jan 24/43
Value of car	543.54
Less trucks salvaged	100.00	443.54

Depreciation Reserve A/C			443.54
Movable Rly Equipt				443.54
Writing off value of Box Car No 550 which was demolished at W Pass Jan 18, 1943
Value of Box Car	543.54
Less salvage	100.00	443.54

Depreciation Reserve A/C			4526.63
Movable Rly Equipt				4526.63
Writing of value of the following Page Dump Cars acct being scrapped.
Page Dump Car No 301	1131.65
Page Dump Car No 304	1131.65
Page Dump Car No 308	1131.65
Page Dump Car No 312	1131.65
Note-Iron salvaged of no value.

Skagway Alaska March 1943

Depreciation Reserve A/C			530.38
Movable Rly Equipt				530.38
Writing off value of Box Car No 680 which was demolished in wreck at Mile Post 11. Mch 14,1943
Value of Box Car	630.38
Less salvage	100.00	530.38
See Mch 1943 B/C against Store Stock for 100.00

Skagway Alaska October 1943

Movable Rly Equipt			1717.46
Opn.Reserve Acct				1417.46
Military Rly Service <Store Stock>				300.00
Re-installing the following items of Equipment which were written off in error
Tool Car B.O.2	543.54
Box Car #550	543.54
Box Car #680	640.38

Skagway Alaska January 1944

Depreciation Reserve A/C			1871.13
Movable Rly Equipt				1871.13
Writing off balance of value of B&B Bunk Car 230 destroyed by fire at Glacier
Ledger value of car 230	3371.13
Insurance collected and Credited to Movable Rly Eqpt on Jan 1944 - B/C

September 1945

A&I to Property <Stable & Blacksmith Shop>		841.46
Construction Division <Dining Caboose>			841.46
Charging Property a/c with value of Dining Caboose now added to Stable & B.S. Shop -W.H. as office for Construction Division

May 1946

Movable Rly Equipt <Baggage car #209 Baggage car #211>	1817.18 1817.18		3634.36
Military Rly Service				3634.36
Settlement of Ford Track Bus wrecked in October 1942, for which adjustment was withheld until the termination of the lease. The above 2 baggage cars given in exchange, thus a replacement.

Movable Rly Equipt				60595.00
For disposition of certain properties and material purchased from the U.S.Army as per Supplemental Agreement #6 - Contract #W-2789-tc-460, upon termination of lease April 30, 1946, fair Compensation as agreed upon.
1 15-Ton Crawler Crane (minus tractor tracks) Now mounted on WP&YR wreck car R-1			4,500.00
16 Flat Cars and 6 Reefers	(22 @ 660.00)		14,520.00
FLATCARS
USA Nos.	New Nos. WPYR	ReplacesWP&YR Car Nos.
334102	701	404
334110	703	533
334111	705	545
334120	707	573
334132	709	575
334133	711	579
334134	713	615
334135	715	625
334137	717	627
334143	719	635
334144	721	637
334145	723	649
334147	725	665
334149	727	667
334153	729	673
334155	731	675
REEFERS
232892	400	550
232893	402	582
232894	404	638
232895	406	648
232896	408	674
232897	410	680
2 Locomotives (190 class) with 2 extra tenders Nos 192 & 196			15,00.00	30,000.00
1 Caboose #857	New WP&YR no. 909		840.00
3 Tank Cars Nos. 23, 24, 25			3,000 .00
I Baggage coach 55' No. 932			1,000.00
1 20-Ton Plymouth Gas Switcher # 7651 (New WP&YR No. motor #3)			6,735.00
			60,595.00

November 1946

Suspense <Purchase 2 Locos - 70 class>			58320.00
Mov Rly Eqpt				58320.00
Clearing Movable Railway Equipment account of payments made on 2 new locos <70 class>. Locos in process of being built, thus not part of our Eqpt as yet. Delivery to be made in 1947.
1st payment A/D 5/#197	29,900.00
2nd payment A/D 6/ #224	11,960.00
3rd payment A/D 7/ #248	16,460.00
	$58,320.00

December 1946

Depreciation Reserve A/C			13240.67
Movable Rly Equipt				13240.67
Writing off the value of the following Flat & Box Cars account wrecked by U.S. Army
16 flat cars
#523	468.54
533	468.54
545	563.82
573	563.82
575	563.82
579	563.84
615	648.62
625	648.62
627	648.62
635	866.59
637	813.01
649	813.01
665	652.65
667	565.96
673	652.25
675	565.96
5 Box Cars
#550	543.54
582	749.81
648	618.49
674	630.38
680	630.38
	13,240.67

June 1947

Depreciation Reserve a/c <Rail>			513.76
Profit & Loss a/c			671.30
Movable Rly Eqpt. <Paige Sedan Track Car>				1185.06
Writing off value of Rail Division Track Motor Car <Paige Sedan> as per in letter dated July 1st 1947 from H.J.Tierney, with authority K.B. Hannan.
Value of car	1185.06
Less accrued Deprec	513.76
	671.30

A&I to Property <BYN other Property>				60.00
Profit & Loss a/c					60.00
Value of abandoned Rail Division Stock Cars, reclaimed and used as B.Y.N. oil storage flat cars
	<renumbered>
#523 formerly #743		10.00
B.O. 11 formerly 753		10.00
B.O. 12 formerly 759		10.00
951 formerly 705	x-13	10.00
953 formerly 709	x-14	10.00
957 formerly 741	x-15	10.00
		60.00
Authority K. B. Hannan

Depreciation Reserve a/c <Rail>			4761.06
Movable Rly Eqpt.				4761.06
Writing off value of the following Stock Cars.
951 formerly 705 x	609.31
953 formerly 709 x	609.31
957 formerly 741 x	652.65
523 formerly 743 o	652.65
B.O.11 formerly 753 o	652.65
B.O.12 formerly 759 o	652.65
959 formerly 767 *	931.85
	4761.06
As per letter from H.J.Tierney with authority from K.B.Hannan
o see letter July 23, 1946 to BYN as Oil Storage Flats
x see letter 1, 1947 as Oil Storage Flats
* see letter 1, 1947 as unserviceable

Movable Rly Eqpt. <New Jeep Station Wagon>			52.00
Profit & Loss a/c				52.00
For amoount of salvage value in Rail Division Track Motor Car <Paige Sedan> 4 pony trucks which were taken to W.H. and used on the "New Jeep Station Wagon" and duty on same.
4 Pony Trucks <value>	25.00
Duty on Pony Trucks	27.00
Per authority H.J.Tierney and J.C.Hoyt to P.E.Olsen	52.00

Movable Rly Eqpt. <New Jeep Station Wagon Ser. # 27100 - Eng #U26651>			2498.60
A&I to Property <Willys Station Wagon>				2498.60
Adjusting charges made in error to A&I to Property
Store Stock-Skag A/V 6/#595-1947	2479.40
Operating Payroll A/V 6/#672-1947	19.20
	2498.60

Dec 1947

Depreciation Reserve a/c <Rail>			1237.00
Movable Rly Eqpt				1237.00
<W.O. Box Car #592	618.50
W.O. Box Car # 616 >	618.50
Writing off value of the following Box Cars a/c wrecked and unserviceable.
Year acquired 1900 #592	618.50
Year acquired 1900 #616	618.50
	1237.00
As per :In Letter" H.J.T. to C.J.R. - June 12, 1947 Acctg Schedule #102-M.R.E. (Derailment M.P. 98 - 6/6/1947

Depreciation Reserve a/c <Rail>			3498.34
Movable Rly Eqpt. <W.O. cars-see detail below>				3498.34
Writing off value of the following Flat and Box Cars a/c destroyed by fire August 15, 1947 - Near M.P.90
Flat Car #403	275.00
Flat Car 531	468.54
Box Car 606	618.50
Box Car 654	630.38
Box Car 672	630.38
Box Car 696	875.54
Box Car* 726	------
*One of the thirty box cars acquired fron U.S. Army at termination of lease April 30, 1946 none of which have been set up in the company's books.
Written off as per "In Letter" H.J.T. to C.J.R. August 21, 1947 In acctg schedule #102-M.R.E.

Depreciation Reserve a/c <Rail>			13579.39
Movable Rly Eqpt <W.O. Loco #60>.				13579.39
Writing off value of the following unserviceable equipment
Locomotive #60
As per "In Letter" #5090 - H.J.T. to A.G. Auditor and authority K.B.Hannan, Comptroller Dated Dec 17, 1947. Original in M.R.E. schedule #102. Copy attached.

Operating Expenses -<Rail-Injuries to Persons M of W & S>		5000.00
Suspense <Claim-E.D.Logan 12/26/47>			5000.00
To provide further amount of reserve for possible claim in settlement with the death of E.D.Logan in connection with wreck of Jordan spreader near M.P. 15 1/5 on Dec. 26, 1947

Profit & Loss a/c <Unallocated>		27.00
Movable Railway Eqpt			27.00
To Reverse July 1947 entry for estimated duty on wheels, rims, etc. for Jeep Station Wagon. Duty in larger amount was charged to Store Stock and later transferred to cost of the Jeep.

Depreciation Reserve a/c <Rail>			2538.94
Movable Rly Eqpt				2538.94
Writing off value of 2 Tank Cars
Tank Car #14 - Unserviceable - Both tank & car	1269.47
Tank Car #15 - Destroyed by derailment and fire - M.P. 9 - Feb 29, 1944	1269.47
	2538.94

Depreciation Reserve a/c Rail>			1366.66
Movable Rly Eqpt				1366.66
Writing off value of Tank Car #11, less estimated value of bare tank, being derailed in wreck M.P. 98 - June 6, 1947
Tank car #11 on books as	2066.66
Less estimated calue of bare tank	700.00
	1366.66

Profit & Loss a/c <Unallocated>		60.00
Depreciation Reserve a/c -Rail <M.R.E.>			60.00
To transfer to the latter account the scrap value charged BYN Co. on six stock cars- <Nos. 705-709-741-743-753-759>

Profit & Loss a/c <Unallocated>			3801.32
Depreciation Reserve a/c -Rail <M.R.E.>				3500.00
Suspense <Repairs Tank Car #7>				301.32
To redistribute the credit from entry of fire loss claim and proof of loss from accident of August 15, 1947.
Eight Freight cars completely destroyed at maximum of $500.00 each.
Gondolas Nos. 403 & 531	1000.00
Box cars Nos 606-654-672-696-726	2500.00
	3500.00
Tank Car #7, partially destroyed-to be repaired	301.32
	3801.32

Depreciation Reserve a/c -Rail <M.R.E.>				467.55
Profit & Loss a/c <Unallocated>					467.55
To eliminate entries from the latter account which should have affected reserve on scrapped Paige Track Car, after June 1947 writing it off.
Cost		1185.06
Reserve Dec. 31 1946		513.76
Charged in error to Profit & Loss a/c		671.30
Less salvage recoveries:
Four pony trucks used on Jeep Station Wagon	25.00
Value of motor to W.H. Store Stock	178.75	203.75
S/B Skagway		467.55

Suspense <Rehabilitation Locos>		6600.00
Depreciation Reserve a/c -Rail <M.R.E.>			6600.00
To credit the latter account with the amount received in 1946 from Military Railway Service, in the final settlement with that agengy, to pay for rehabilitation of Locomotives #60-61 and 62. The locomotives have been written off and it is considered unlikely that they will be rehabilitated.