[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: 49CFR1242.35]

[Page 177]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
locomotives--Table of Contents
 
Sec. 1242.35  Repair and maintenance (account XX-26-41).

    (a) Where the carrier maintains records of the repairs by individual 
locomotive units or classes of locomotive units:
    (1) If individual locomotive units or classes of locomotive units 
are used exclusively in road-freight, road-passenger, yard-freight, or 
yard-passenger service, the separation shall be actual.
    (2) If individual locomotive units or classes or locomotive units 
are used interchangeably (common) in road-freight (including train-
switching), road passenger (including train switching), yard-freight or 
yard-passenger service, separate the heavy shop repairs between these 
services on the basis of run-out unit miles of individual locomotive 
units or classes of locomotive units since the previous shopping; and 
separate the cost of running repairs between such services on the basis 
of the miles run by the individual locomotive unit or class of 
locomotive unit in each service during the accounting period for which 
the separation is being made.
    (b) Where the carrier maintains records of heavy shop repair costs 
by individual locomotive units or classes of locomotive units, but does 
not maintain records of the cost of running repairs by individual 
locomotive units:
    (1) The heavy shop repairs shall be separated as indicated in 
paragraph (a) of this section.
    (2) The common expenses of running repairs shall be separated among 
road-freight (including train switching), road-passenger (including 
train switching), yard-freight and yard-passenger services on the basis 
of locomotive unit miles or locomotive ton-miles for the accounting 
period for which the separation is being made.
    (c) Where the carrier does not maintain records of either heavy shop 
repairs or running repairs by individual locomotive units or classes of 
locomotive units: The expenses shall be separated among road-freight 
service (including train-switching), road-passenger service (including 
train switching), yard freight, and yard-passenger services, on the 
basis of locomotive unit-miles or locomotive ton-miles for the 
accounting period for which the separation is being made.