[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: 49CFR1242.02]

[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. 1242.02  Common expenses.

    The Uniform System of Accounts also requires that carriers assign to 
common expense accounts the remaining expenses, taxes and purchased 
services which are not solely related to either freight or passenger 
service. The following instructions govern the separation of common 
expense accounts between freight and passenger services.