[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: 49CFR1242.52]

[Page 179]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
locomotives--Table of Contents
 
Sec. 1242.52  Lease rentals--debit and credit, other rents--debit and 

credit, repairs billed to others--credit (accounts 31-27-00, 32-27-00, 
35-27-00, 36-27-
          00, and 40-27-98).

    (a) Separate common debit expense accounts in proportion to the 
separation of solely related (freight or passenger service) in each 
individual account. If there are no solely related expenses or if the 
solely related expenses are assignable entirely to freight or passenger 
service, separate common debit expense accounts on the same percentages 
calculated for the separation of administration (account XX-27-01).
    (b) Separate common credit expense accounts on the basis of the same 
percentages calculated for the separation of administration (account XX-
27-01).