I have uploaded a non-rolling stock document example from the SRHA archives that people may not be familiar with.
From 1916 to 1926, after the ICC Act was passed, every railroad had to conduct "valuation studies" for all of their property, physical plant (track, bridges, structures, etc.) and rolling stock. Account numbers were established for many individual items such as ballast, rail, and ties. Account 16 was "Stations & Office Buildings", 17 "Roadway Buildings", etc. Rolling stock was assigned account numbers in the 50s (if anyone is interested some of those records can be uploaded later.) Knowing the investment (cost) of everything was used to set passenger and freight rates.
For fixed plant items, a railroad was divided into "Valuation Sections" that included a particular line with everything along that segment identified by milepost. There are several types of valuation documents in the SRHA archives; field notes made as the study was conducted, the original valuation inventory (the blueprint pages in this upload) then updates submitted to the ICC every six months (the lighter colored pages). (All of the originals sent to the ICC from every railroad still exist in a warehouse near Washington DC and can be accessed for research.
Thanks to the N&W Historical Society, Southern and Central of Georgia valuation paperwork from was obtained from Norfolk Southern and passed to SRHA. In addition to the Southern Railway material, all railroads that were part of the Southern Railway System; CNO&TP, AGS, NO&NE are represented by their own documents. The archives also contain a large number of Central of Georgia documents and drawings. Valuation Section 34 covers 69.851 miles of "Main Line" and 78.203 "Miles all Tracks" for a Central of Georgia Val Section in the State of Georgia. (Val Sections do not appear to ever cross state lines?)
These examples not only show the initial study, the Central also used them to record changes and retirements at each location over the years. "AFEs" are "Authorizations for Expenditures" used by railroads to establish the account line items and budgets to spend, or receive money. AFEs can apply to one location or a single AFE could remove all of the passenger wait sheds or a telegraph line. When an AFE is approved, whatever work it requires would be done and reported back to the Accounting Dept so the valuation records could be updated. The penciled in updates on these records provide an excellent, although informal, record of changes.
Note! Although the ICC records may show a depot or structure sold or destroyed, it was apparently quite common for railroads to sell buildings if the new owners would simply remove them from railroad property. There are still examples of railroad buildings that were sold and moved in many places. A study of Branchville, SC a few years ago located several in private ownership still used.https://drive.google.com/drive/folders/1eFkMHhCT1NOugCPDVvWUE6e-Dbh1Wd5p?usp=sharing
PS Your comments please! Is this material interesting or useful?