[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: 49CFR1242.05]

[Page 172-173]
 
                        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. 1242.05  Operating expense account number notation.

    (a) The operating expense account numbers consist of a six-digit 
coding structure divided into three two-digit groups. The first two-
digit group denotes natural expenses; the second group denotes 
activities/subactivities for freight, passenger or common service; and 
the third group signifies applicable function assignment.
[GRAPHIC] [TIFF OMITTED] TC03MR91.050

    (b) For reporting purposes, four natural expense categories are 
utilized. The categories are: salaries and wages (account 11-XX-XX); 
material, tools, supplies, fuels and lubricants (account 21-XX-XX); 
purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and 
general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52-XX-XX, 
53-XX-XX and 12-XX-XX).
    (c) The symbol ``XX'' in the first two-digit group is used 
throughout the separation instructions to denote more than one natural 
expense associated with the same activity/subactivity-function account 
structure. For reporting purposes, the natural expense account numbers 
represented by ``XX'' include:


[[Page 173]]


11--Salaries and wages;
21--Materials, tools, supplies, fuels, and lubricants;
30 or 41--Purchased services:
    30--Summation of certain purchased service accounts;
    41--Other purchased services;
61--General.

    (d) The ``30'' natural expense designation indicates a summation of 
specific purchased service accounts that are reported in total rather 
than individually. The specific accounts under the way and structures 
activity except for administration functions include 39-1X-XX, repairs 
billed by others, Dr.; 40-1X-XX, repairs billed to others, cr.; and 41-
1X-XX, other purchased services. For the equipment activity excluding 
administration functions, the ``30'' designation denotes the summation 
of 39-2X-XX and 41-2X-XX.
    (e) The ``41'' natural expense designation (other purchased 
services) is the purchased service category of the ``XX'' code for the 
following:
    (1) Way and structures activity administration--function accounts,
    (2) Equipment activity administration--function accounts,
    (3) Transportation activity expense accounts, and
    (4) General and administration activity expense accounts.
    (f) The ``61'' general natural expense designation is applicable to 
all accounts with the ``XX'' symbol except transportation, train and 
yards accounts (XX-(33/43/53)-XX).
    (g) The natural expense account number ``50'' is used throughout the 
separation instructions to indicate the summation of accounts 52-XX-XX, 
Other casualties, and 53-XX-XX, Insurance, that are reported as one 
item, ``Casualties and Insurance,'' (50-XX-XX).
    (h) The number ``98'' in the function account group (last two 
digits) is used in the separation rules to designate the summation of a 
natural expense consisting of more than one functional assignment that 
is reported as one item. This includes Repairs Billed to Others, Cr.--
Equipment (40-2X-XX). For example, the locomotive subactivity contains 
accounts 40-(21/24/26)-40, 40-(21/24/26)-41, and 40-(21/24/26)-48 which 
are treated as 40-(21/24/26)-98.