46 VALUATION, DEPRECIATION AND THE RATE-BASE 
“ Pennsylvania Railroad Tunnels. — The cost of engineering 
for the East River Division of the Pennsylvania Railroad tun- 
nels amounted to 5.8 per cent of the total cost of the work, 
including excavation, retaining walls around the station area in 
New York, the tunnels eastward under the streets and East 
River to the surface in Long Island, terminal yard in Long 
Island, and engineering. This is equivalent to 6.1 per cent of 
the cost, exclusive of engineering. 
“ KENNEBEC WATER DISTRICT, MAINE 
New Gravity Water Supply, with Auxiliary Steam Pumping Plant, 1906 
Percentage 
Percentage fon 
Total cost. of ott struction 
AAMINTS ERA TOT es erates ois shetiso a =i sn ue $6,161.20 2.30 2.53 
Engineerimgiil hate suid elk 17:972-35, 6.69 735 
Construction: 
Richisof way... hl oui 926.97 0.36 
Pumping station.) CLL 20,833.39 7.80 [Cvo6 oo 
Stearniplantl on ha Se, 6,275.59 2.34 : 
ChinaLake pipe line. 0 LLL LE, 215,302.93 80.51) _ 
Ol eet ers es aerate CH Eo BY ACBL AS 100.00 
“ LOUISVILLE, KY., SEWERAGE WORKS, 1906 TO 1912 
This Work Consisted of Intercepting Sewers, Trunk Sewers, and a Small 
Proportion of Lateral Sewers 
Percentage 
P 
Total cost. or re ip 0 
penditures. contractors. 
Administration’, ian rE he, $78,025.03 2.09 2.37 
Engineering tL Lode doable l oie de 336,544.87 9.00 10.23 
Rights of way... tot uu ails LLL LL 12,319.36 ©.33 | 0.37 
Castings and other metal work. ...... 15,461.29 0.41 0.47 
Damage suits (exc. of rights of way). . 8,307.52 0.22 0.25 
Amounts of payments to contractors 3,289,330.89 87.95 100.00 
$3,739,988.96 100.00 
The above total is exclusive of the cost of preliminary en- 
gineering, which involved an expense of approximately $57,000, 
equivalent to 1.7 per cent of the construction cost ($3,289,330.89) 
shown above.