[Code of Federal Regulations] [Title 49, Volume 8] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR1242.00] [Page 170-172] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) PART 1242_SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS\1\ --Table of Contents Sec. 1242.00 Separation of common operating expenses. --------------------------------------------------------------------------- \1\ The accounts mentioned in this part refer to and agree with part 1201 of this chapter. --------------------------------------------------------------------------- List of Instructions Sec. 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 Roadway, 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). 1242.16 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 buildings 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, 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 locomotives 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). freight cars 1242.42 Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, [[Page 171]] 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). other equipment 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 train operations 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). yard operations 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). train and yard operations common 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). specialized service operations 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). administrative support operations 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 general and administration 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, [[Page 172]] 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. 721, 11142. Source: 43 FR 7637, Feb. 24, 1978, unless otherwise noted. Note: The report forms prescribed by part 1242 are available upon request from the Office of the Secretary, Surface Transportation Board, Washington, DC 20423. List of Instructions (a) Commencing with annual reports for the year 1978 or for any portion thereof until further order, all class I railroad companies including class I switching and terminal companies subject to section 20 of the Interstate Commerce Act as amended shall separate operating expenses common to both freight service and passenger service in accordance with the regulation in this part. (b) The carrier shall maintain records supporting its common operating expense apportionments to freight and passenger services. The carrier shall report common expense apportionments to the Board as required. 43 FR 7637, Feb. 24, 1978, as amended at 67 FR 57534, Sept. 11, 2002] General