[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: 49CFR1242.40]

[Page 178]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
locomotives--Table of Contents
 
Sec. 1242.40  Joint facility rents--debit and credit, and joint 

facility--debit and credit (accounts 33-26-00, 34-26-00, 37-26-00 
and 38-26-00).

    (a) Solely related freight and passenger debit expense accounts 
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 separation of 
the solely related expenses; or if the solely related expenses are 
assigned entirely to freight or passenger service, separate common 
expenses on the same percentages 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).