[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: 49CFR1242.21]

[Page 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. 1242.21  Station and office buildings (account XX-19-23).

    If the sum of the direct freight and the direct passenger expenses 
is more than 50 percent of the total charges to this account for an 
accounting division, separate the common expenses on the basis of the 
directly assigned expenses in this account for the accounting division 
involved. If the sum of the direct freight and the direct passenger 
expenses does not aggregate to more than 50 percent of the total charges 
for an accounting division, the common expenses should be separated on 
the basis of special test. Where common expenses exist in an accounting 
division but the direct expenses are applicable to only one service, 
i.e., freight or passenger, the common expenses shall be separated on 
the basis of a special test. If the accounting is performed on a system 
basis rather than by accounting divisions, the common expenses shall be 
separated on the basis of a special study.