Regulations last checked for updates: Feb 13, 2026

Title 49 - Transportation last revised: Feb 03, 2026
§ 1242.37 - Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).

Separate common expenses in each account in proportion to the separation of common repair and maintenance expenses associated with the particular common properties depreciated and/or dismantled.

authority: 49 U.S.C. 1321,11142
source: 43 FR 7637, Feb. 24, 1978, unless otherwise noted.
cite as: 49 CFR 1242.37