[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: 49CFR1242.15]

[Page 174-175]
 
                        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. 1242.15  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).

    The expenses for running and switching subactivities shall be 
separated between freight service and passenger service as follows:
    (a) Switching tracks. (1) Yard: Expenses for yards used in common by 
freight and passenger services shall be apportioned on the basis of the 
respective switching locomotive unit-hours in the common yards.
    (2) Way: Where the tracks at any one location are used in common by 
both

[[Page 175]]

freight and passenger services, expenses may be assigned to that service 
which makes the dominant use of them.
    (b) Running tracks. The expenses of tracks used in common by both 
services shall be apportioned on the basis of gross ton-miles (including 
locomotive ton-miles) handled over these tracks in the respective 
services.