Home/CFR/Title 49/Part 1242
FEDERAL · 49 CFR

Part 1242 — Separation of Common Operating Expenses Between Freight Service and Passenger Service for Railroads

85 sections · Title 49: Transportation

§ 1242.00Separation of common operating expenses.
§ 1242.01Expenses solely related to freight service and passenger service.
§ 1242.02Common expenses.
§ 1242.03Made by accounting divisions.
§ 1242.04Special tests.
§ 1242.05Operating expense account number notation.
§ 1242.06Instructions for separation.
§ 1242.10Administration—track (account XX-19-02).
§ 1242.11Administration—bridges and buildings (account XX-19-03).
§ 1242.12Administration—signals (account XX-19-04).
§ 1242.13Administration—communications (account XX-19-05).
§ 1242.14Administration—other (account XX-19-06).
§ 1242.15Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (accounts XX-17-10 to XX-18-12 inclusive, 21-17-13 to 21-18-16 inclusive, XX-17-17, XX-18-17, XX-17-48, and XX-18-48).
§ 1242.16Road property damaged—other (account XX-19-48).
§ 1242.17Signals and interlockers (accounts XX-17-19 and XX-18-19).
§ 1242.18Communication systems (account XX-19-20).
§ 1242.19Electric power systems (account XX-19-21).
§ 1242.20Highway grade crossings (accounts XX-17-22 and XX-18-22).
§ 1242.21Station and office buildings (account XX-19-23).
§ 1242.22Shop buildings—locomotives (account XX-19-24).
§ 1242.23Shop buildings—freight cars (account XX-13-25).
§ 1242.24Shop buildings—other equipment (account XX-19-26).
§ 1242.25Locomotive servicing facilities (account XX-19-27).
§ 1242.26Miscellaneous building and structures (account XX-19-28).
§ 1242.27Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other specialized service operations (accounts XX-13-29 to XX-13-35, inclusive).
§ 1242.28Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive).
§ 1242.29Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).
§ 1242.30Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00).
§ 1242.31Lease rentals—debit and credit and other rents—debit and credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, 32-19-00, 35-17-00, 35-18-00, 35-19-00, 36-17-00, 36-18-00, and 36-19-00).
§ 1242.32Joint facility rents—debit and credit and joint facility—debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, 34-17-00, 34-18-00, 34-19-00, 37-17-00, 37-18-00, 37-19-00, 38-17-00, 38-18-00, and 38-19-00).
§ 1242.33Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, and 50-19-00).
§ 1242.34Administration (account XX-26-01).
§ 1242.35Repair and maintenance (account XX-26-41).
§ 1242.36Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).
§ 1242.37Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).
§ 1242.38Fringe benefits (account 12-26-00).
§ 1242.39Lease rentals—debit and credit, other rents—debit and credit, and repairs billed to others (accounts 31-26-00, 32-26-00, 35-26-00, 36-26-00 and 40-26-98).
§ 1242.40Joint facility rents—debit and credit, and joint facility—debit and credit (accounts 33-26-00, 34-26-00, 37-26-00 and 38-26-00).
§ 1242.41Other and casualties and insurance (accounts XX-26-99 and 50-26-00).
§ 1242.42Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility rents, other rents, depreciation, joint facility, repairs billed to others, and other (accounts XX-22-01, XX-22-42, XX-22-40, XX-22-48, XX-22-39, 12-22-00, 50-22-00, 31-22-00 to 38-22-00 inclusive, 62-22-00, 40-22-98 and XX-22-99).
§ 1242.43Administration (account XX-27-01).
§ 1242.44Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44).
§ 1242.45Passenger and other revenue equipment (account XX-27-45).
§ 1242.46Computers and data processing equipment (account XX-27-46).
§ 1242.47Machinery (account XX-27-40).
§ 1242.48Work and other non-revenue equipment (account XX-27-47).
§ 1242.49Equipment damaged (account XX-27-48).
§ 1242.50Fringe benefits (account 12-27-00).
§ 1242.51Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).
§ 1242.52Lease rentals—debit and credit, other rents—debit and credit, repairs billed to others—credit (accounts 31-27-00, 32-27-00, 35-27-00, 36-27-00, and 40-27-98).
§ 1242.53Joint facility rents—debit and credit and joint facility—debit and credit (accounts 33-27-00, 34-27-00, 37-27-00 and 38-27-00).
§ 1242.54Other and casualties and insurance (accounts XX-27-99 and 50-27-00).
§ 1242.55Administration (account XX-51-01).
§ 1242.56Engine crews and train crews (accounts XX-51-56 and XX-51-57).
§ 1242.57Dispatching trains (account XX-51-58).
§ 1242.58Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61).
§ 1242.59Train inspection and lubrication (account XX-51-62).
§ 1242.60Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).
§ 1242.61Freight lost or damaged—solely related (to train) (account 51-51-00).
§ 1242.62Clearing wrecks (account XX-51-63).
§ 1242.63Fringe benefits (account 12-51-00).
§ 1242.64Joint facility—debit and credit (accounts 37-51-00 and 38-51-00).
§ 1242.65Other and casualties and insurance (accounts XX-51-99 and 50-51-00).
§ 1242.66Administration (account XX-52-01).
§ 1242.67Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches signals, retarders, and humps; and servicing locomotives (accounts XX-52-64, XX-52-65, XX-52-66, XX-52-59, XX-52-67, XX-52-68 and XX-52-69).
§ 1242.68Freight lost or damaged—solely related (to yard) (account 51-52-00).
§ 1242.69Clearing wrecks (account XX-52-63).
§ 1242.70Fringe benefits (account 12-52-00).
§ 1242.71Joint facility—debit and credit (accounts 37-52-00 and 38-52-00).
§ 1242.72Other and casualties and insurance (accounts XX-52-99 and 50-52-00).
§ 1242.73Cleaning car interiors and freight lost and damaged—all other (accounts XX-53-70 and 51-53-00).
§ 1242.74Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72).
§ 1242.75Fringe benefits (account 12-53-00).
§ 1242.76Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99).
§ 1242.77Administration (account XX-55-01).
§ 1242.78Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78).
§ 1242.79Communication systems operations (account XX-55-77).
§ 1242.80Fringe benefits (account 12-55-00).
§ 1242.81Joint facility—debit and credit (accounts 37-55-00 and 38-55-00).
§ 1242.82Other and casualties and insurance (accounts XX-55-99 and 50-55-00).
§ 1242.83Officers—general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secretarial; research and development; writedown of uncollectible accounts; property taxes; other taxes except on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99).
§ 1242.84Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).
§ 1242.85Fringe benefits (account 12-63-00).
§ 1242.86Industrial development (account XX-61-90).
§ 1242.87Joint facility—debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00).