[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: 49CFR1242.01]

[Page 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. 1242.01  Expenses solely related to freight service and passenger 
service.

    The Uniform System of Accounts for Railroad Companies (49 CFR part 
1201) requires that carriers assign directly to freight service or to 
passenger service, including allied services, the expenses, taxes, and 
purchased services incurred solely for the benefit of either freight or 
passenger service.