[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: 49CFR1242.46]

[Page 178-179]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
locomotives--Table of Contents
 
Sec. 1242.46  Computers and data processing equipment (account XX-27-46).

    If the sum of the direct freight and the direct passenger expenses 
is more than 50 percent of the total charges to this account for an 
accounting division, separate the common expenses on the basis of the 
directly assigned expenses in this account for the accounting division 
involved. If the sum of the direct freight and the direct passenger 
expenses does not aggregate 50 percent of the total charges for an 
accounting division, the common expenses shall be separated on the basis 
of a special test.

[[Page 179]]

If common expenses exist in an accounting division but the direct 
expenses are applicable to only one service, i.e., freight or passenger, 
the common expenses shall be separated on the basis of a special test. 
If the accounting is performed on a system basis rather than by 
accounting divisions, follow the intent of the above instructions.