[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: 49CFR1242.39]

[Page 178]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
locomotives--Table of Contents
 
Sec. 1242.39  Lease rentals--debit and credit, other rents--debit and 

credit, and repairs billed to others (accounts 31-26-00, 32-26-00, 
35-26-00, 36-26-00 and 
          40-26-98).

    (a) Separate common debit expense accounts in proportion to the 
assignment of solely related freight or passenger service in each 
individual debit account. If there are no solely related expenses or if 
the solely related expenses are assigned entirely to freight or 
passenger service, separate common debit expense accounts on the same 
percentage basis calculated for the separation of administration 
(account XX-26-01).
    (b) Separate all common credit expense accounts on the same 
percentages calculated for the separation of administration (account XX-
26-01).