Was the class system of rebuilding (Class 5 being "everything"?) fairly standardized from company to company, or were there differences? Is anyone aware of the different classes of rebuilds outlined and published anywhere on the web or elsewhere?

Thanks,
Chris Allan

I know I saw something on the web a couple of years age, but I don't rember where. The RYPN archives ?

I remember something like that too, but my short term memory is pretty much gone, and a search of the RYPn interchange archives turned up naught.
Chris

Someone please correct me if I'm wrong, but wasn't a Class 1 rebuild the "full monty"? My Pop used to say a Class 1 was where they jacked up the bell and put a new engine under it. I think the "class" number went up with the decreasing degree of rebuilding (i.e. higher number-less work). I would imagine it was somewhat the same for most roads.

As others have said, they are out there somewhere. I can't remember where.

But "Class Repairs" were an ICC system of classifying locomotive repairs for ACCOUNTING purposes. The Classes were set up to specify some minimum amount of work on a locomotive, and over what interval that work could be depreciated. The list of items to refurbish in each Class is very general.

Class 5 Repairs were the lowest level, not the highest. (As others have Class 5 was, roughly, as-needed running gear repairs and new flues, and depreciated over the shortest interval. It might be one rod bushing, or eight, as well as other miscellaneous work (valve packing, new brake shoes). The important point is that a dollar value was associated with the repair, capitalized on the balance sheet as an asset, and depreciated over some time (say, 1 yr.) as a liability.

Class 4 added other items, and was depreciated over, say, two years instead of one. Class 3 might have added spring rigging and crown brass. Class 1, also referred to by the highly technical term "The Whole Enchilada," included a full running gear overhaul, new flues, at least one boiler course, tank repairs, and other work, and might be depreciated over 3-4 years (I don't remember).

Anything less than "Class 5" was considered "running repairs" and, therefore, an expense item (not capitalized on the balance sheet and depreciated).

If you read between the lines, you can quickly figure out that it behooved railroads to defer e.g. running gear work until flues were needed, so that all the work could be capitalized and depreciated.

JAC