[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: 49CFR1242.10] [Page 174] 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. 1242.10 Administration--track (account XX-19-02). Separate common administration--track expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services: Roadway: Running (XX-17-10) Switching (XX-18-10) Ties: Running (21-17-13) Switching (21-18-13) Rails: Running (21-17-14) Switching (21-18-14) Other Track Materials: Running (21-17-15) Switching (21-18-15) Ballast: Running (21-17-16) Switching (21-18-16) Track Laying and Surfacing: Running (XX-17-17) Switching (XX-18-17) Road Property Damaged: Running (XX-17-48) Switching (XX-18-48) Other (XX-19-48) Dismantling Retired Road Property: Running (XX-17-39) Switching (XX-18-39) Other (XX-19-39)