[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: 49CFR1242.32]

[Page 176-177]
 
                        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. 1242.32  Joint facility rents--debit and credit and joint 

facility--debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, 
34-17-00, 34-18-00, 34-19-00, 
          37-17-00, 37-18-00, 37-19-00, 38-17-00, 38-18-00, and 38-19-
          00).

    (a) Solely related (freight or passenger service) debit expense 
accounts in each subactivity (running, switching and other) shall be 
assigned according to the use made of each facility by the reporting 
carrier, regardless of the use by other carriers. Common debit expenses 
shall be separated on the basis of the percentage separations of the 
solely related expenses in each individual account. If there are no 
solely related expenses or if the solely related expenses are assigned 
entirely to freight or to passenger service, separate common debit 
expenses on the

[[Page 177]]

same percentages calculated for the separation of administrative--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).