Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 49 - Transportation |
Subtitle B - Other Regulations Relating to Transportation |
Chapter X - Surface Transportation Board |
SubChapter C - Accounts, Records and Reports |
Part 1242 - Separation of Common Operating Expenses Between Freight Service and Passenger Service for Railroads 1 |
Operating Expenses - Way and Structures |
§ 1242.10 - Administration - track (account XX-19-02).
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§ 1242.10 Administration - track (account XX-19-02).
Separate common administration - track expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services:
Roadway:
Running (XX-17-10)
Switching (XX-18-10)
Ties:
Running (21-17-13)
Switching (21-18-13)
Rails:
Running (21-17-14)
Switching (21-18-14)
Other Track Materials:
Running (21-17-15)
Switching (21-18-15)
Ballast:
Running (21-17-16)
Switching (21-18-16)
Track Laying and Surfacing:
Running (XX-17-17)
Switching (XX-18-17)
Road Property Damaged:
Running (XX-17-48)
Switching (XX-18-48)
Other (XX-19-48)
Dismantling Retired Road Property:
Running (XX-17-39)
Switching (XX-18-39)
Other (XX-19-39)