[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: 49CFR1242.44] [Page 178] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) locomotives--Table of Contents Sec. 1242.44 Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). These accounts pertain solely to freight service and contain no common expenses for separation herein.