[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: 49CFR1242.31]

[Page 176]
 
                        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. 1242.31  Lease rentals--debit and credit and other rents--debit and 

credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, 
32-19-00, 35-17-00, 
          35-18-00, 35-19-00, 36-17-00, 36-18-00, and 36-19-00).

    (a) Separate common debit expense accounts in each subactivity 
(running, switching and other) in proportion to the separation of solely 
related freight or passenger service in each account. If there are no 
solely related expenses in an account or if the solely related expenses 
are assignable entirely to freight or to passenger service, separate 
common debit expense accounts on the basis of the same percentages 
calculated for the separation of administration--other (account XX-19-
06).
    (b) Separate all common credit expense accounts on the same 
percentages calculated for the separation of administration--other 
(account XX-19-06).