Topical arrangement of expenses, including approved vouchers; train service; station service; water service; repairs to track, bridge, buildings and locomotives; freight loss and damage; printing, advertising and subscription; general and miscellaneous expenses; rent; new track; new buildings; land and right of way; various individuals and companies; Pullman Palace Sleeping Car Company, etc. The entries usually don't specify how much the expenditure is for, rather just lists "To App. Voucher," and "By Material."

Indexes are separate, laid in Volumes 4-10, and 12-14.