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Regulations last checked for updates: Aug 19, 2025
Title 49 - Transportation last revised: Aug 07, 2025
All Titles
Title 49
Chapter X
Part 1242 - PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
LIST OF INSTRUCTIONS
§ 1242.00 - Separation of common operating expenses.
GENERAL
§ 1242.01 - Expenses solely related to freight service and passenger service.
§ 1242.02 - Common expenses.
§ 1242.03 - Made by accounting divisions.
§ 1242.04 - Special tests.
§ 1242.05 - Operating expense account number notation.
§ 1242.06 - Instructions for separation.
OPERATING EXPENSES—WAY AND STRUCTURES
§ 1242.10 - Administration—track (account XX-19-02).
§ 1242.11 - Administration—bridges and buildings (account XX-19-03).
§ 1242.12 - Administration—signals (account XX-19-04).
§ 1242.13 - Administration—communications (account XX-19-05).
§ 1242.14 - Administration—other (account XX-19-06).
§ 1242.15 -
§ 1242.16 - Road property damaged—other (account XX-19-48).
§ 1242.17 - Signals and interlockers (accounts XX-17-19 and XX-18-19).
§ 1242.18 - Communication systems (account XX-19-20).
§ 1242.19 - Electric power systems (account XX-19-21).
§ 1242.20 - Highway grade crossings (accounts XX-17-22 and XX-18-22).
§ 1242.21 - Station and office buildings (account XX-19-23).
§ 1242.22 - Shop buildings—locomotives (account XX-19-24).
§ 1242.23 - Shop buildings—freight cars (account XX-13-25).
§ 1242.24 - Shop buildings—other equipment (account XX-19-26).
§ 1242.25 - Locomotive servicing facilities (account XX-19-27).
§ 1242.26 - Miscellaneous building and structures (account XX-19-28).
§ 1242.27 - Coal 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).
§ 1242.28 - Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive).
§ 1242.29 - Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).
§ 1242.30 - Dismantling 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).
§ 1242.31 - Lease 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).
§ 1242.32 - Joint 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).
§ 1242.33 - Other 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).
OPERATING EXPENSES—EQUIPMENT
§ 1242.34 - Administration (account XX-26-01).
§ 1242.35 - Repair and maintenance (account XX-26-41).
§ 1242.36 - Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).
§ 1242.37 - Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).
§ 1242.38 - Fringe benefits (account 12-26-00).
§ 1242.39 - Lease 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).
§ 1242.40 - Joint 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).
§ 1242.41 - Other and casualties and insurance (accounts XX-26-99 and 50-26-00).
§ 1242.42 -
§ 1242.43 - Administration (account XX-27-01).
§ 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44).
§ 1242.45 - Passenger and other revenue equipment (account XX-27-45).
§ 1242.46 - Computers and data processing equipment (account XX-27-46).
§ 1242.47 - Machinery (account XX-27-40).
§ 1242.48 - Work and other non-revenue equipment (account XX-27-47).
§ 1242.49 - Equipment damaged (account XX-27-48).
§ 1242.50 - Fringe benefits (account 12-27-00).
§ 1242.51 - Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).
§ 1242.52 - Lease 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).
§ 1242.53 - Joint 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).
§ 1242.54 - Other and casualties and insurance (accounts XX-27-99 and 50-27-00).
OPERATING EXPENSES—TRANSPORTATION
§ 1242.55 - Administration (account XX-51-01).
§ 1242.56 - Engine crews and train crews (accounts XX-51-56 and XX-51-57).
§ 1242.57 - Dispatching trains (account XX-51-58).
§ 1242.58 - Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61).
§ 1242.59 - Train inspection and lubrication (account XX-51-62).
§ 1242.60 - Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).
§ 1242.61 - Freight lost or damaged—solely related (to train) (account 51-51-00).
§ 1242.62 - Clearing wrecks (account XX-51-63).
§ 1242.63 - Fringe benefits (account 12-51-00).
§ 1242.64 - Joint facility—debit and credit (accounts 37-51-00 and 38-51-00).
§ 1242.65 - Other and casualties and insurance (accounts XX-51-99 and 50-51-00).
§ 1242.66 - Administration (account XX-52-01).
§ 1242.67 - Switch 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).
§ 1242.68 - Freight lost or damaged—solely related (to yard) (account 51-52-00).
§ 1242.69 - Clearing wrecks (account XX-52-63).
§ 1242.70 - Fringe benefits (account 12-52-00).
§ 1242.71 - Joint facility—debit and credit (accounts 37-52-00 and 38-52-00).
§ 1242.72 - Other and casualties and insurance (accounts XX-52-99 and 50-52-00).
§ 1242.73 - Cleaning car interiors and freight lost and damaged—all other (accounts XX-53-70 and 51-53-00).
§ 1242.74 - Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72).
§ 1242.75 - Fringe benefits (account 12-53-00).
§ 1242.76 - Administration; 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).
§ 1242.77 - Administration (account XX-55-01).
§ 1242.78 - Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78).
§ 1242.79 - Communication systems operations (account XX-55-77).
§ 1242.80 - Fringe benefits (account 12-55-00).
§ 1242.81 - Joint facility—debit and credit (accounts 37-55-00 and 38-55-00).
§ 1242.82 - Other and casualties and insurance (accounts XX-55-99 and 50-55-00).
OPERATING EXPENSES
§ 1242.83 - Officers—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).
§ 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).
§ 1242.85 - Fringe benefits (account 12-63-00).
§ 1242.86 - Industrial development (account XX-61-90).
§ 1242.87 - Joint facility—debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00).
authority:
49 U.S.C. 1321
,
11142
source:
43 FR 7637, Feb. 24, 1978, unless otherwise noted.
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