Title 49

PART 1242

Part 1242 - Separation Of Common Operating Expenses Between Freight Service And Passenger Service For Railroads 1

PART 1242 - SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1

1 The accounts mentioned in this part refer to and agree with part 1201 of this chapter.

Authority:49 U.S.C. 1321, 11142. Source:43 FR 7637, Feb. 24, 1978, unless otherwise noted. Note:

The report forms prescribed by part 1242 are available upon request from the Office of Economics, Surface Transportation Board, Washington, DC.

49:9.1.1.1.8.0.3SUBJGRP 3
   List of Instructions
49:9.1.1.1.8.0.3.1SECTION 1242.00
   1242.00 Separation of common operating expenses.
49:9.1.1.1.8.0.4SUBJGRP 4
   General
49:9.1.1.1.8.0.4.2SECTION 1242.01
   1242.01 Expenses solely related to freight service and passenger service.
49:9.1.1.1.8.0.4.3SECTION 1242.02
   1242.02 Common expenses.
49:9.1.1.1.8.0.4.4SECTION 1242.03
   1242.03 Made by accounting divisions.
49:9.1.1.1.8.0.4.5SECTION 1242.04
   1242.04 Special tests.
49:9.1.1.1.8.0.4.6SECTION 1242.05
   1242.05 Operating expense account number notation.
49:9.1.1.1.8.0.4.7SECTION 1242.06
   1242.06 Instructions for separation.
49:9.1.1.1.8.0.5SUBJGRP 5
   Operating Expenses - Way and Structures
49:9.1.1.1.8.0.5.8SECTION 1242.10
   1242.10 Administration - track (account XX-19-02).
49:9.1.1.1.8.0.5.9SECTION 1242.11
   1242.11 Administration - bridges and buildings (account XX-19-03).
49:9.1.1.1.8.0.5.10SECTION 1242.12
   1242.12 Administration - signals (account XX-19-04).
49:9.1.1.1.8.0.5.11SECTION 1242.13
   1242.13 Administration - communications (account XX-19-05).
49:9.1.1.1.8.0.5.12SECTION 1242.14
   1242.14 Administration - other (account XX-19-06).
49:9.1.1.1.8.0.5.13SECTION 1242.15
   1242.15 Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (accounts XX-17-10 to XX-18-12 inclusive, 21-17-13 to 21-18-16 inclusive, XX-17-17, XX-18-17, XX-1
49:9.1.1.1.8.0.5.14SECTION 1242.16
   1242.16 Road property damaged - other (account XX-19-48).
49:9.1.1.1.8.0.5.15SECTION 1242.17
   1242.17 Signals and interlockers (accounts XX-17-19 and XX-18-19).
49:9.1.1.1.8.0.5.16SECTION 1242.18
   1242.18 Communication systems (account XX-19-20).
49:9.1.1.1.8.0.5.17SECTION 1242.19
   1242.19 Electric power systems (account XX-19-21).
49:9.1.1.1.8.0.5.18SECTION 1242.20
   1242.20 Highway grade crossings (accounts XX-17-22 and XX-18-22).
49:9.1.1.1.8.0.5.19SECTION 1242.21
   1242.21 Station and office buildings (account XX-19-23).
49:9.1.1.1.8.0.5.20SECTION 1242.22
   1242.22 Shop buildings - locomotives (account XX-19-24).
49:9.1.1.1.8.0.5.21SECTION 1242.23
   1242.23 Shop buildings - freight cars (account XX-13-25).
49:9.1.1.1.8.0.5.22SECTION 1242.24
   1242.24 Shop buildings - other equipment (account XX-19-26).
49:9.1.1.1.8.0.5.23SECTION 1242.25
   1242.25 Locomotive servicing facilities (account XX-19-27).
49:9.1.1.1.8.0.5.24SECTION 1242.26
   1242.26 Miscellaneous building and structures (account XX-19-28).
49:9.1.1.1.8.0.5.25SECTION 1242.27
   1242.27 Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other specialized service operations (accounts XX-13-29 to XX-13-35, inclusive).
49:9.1.1.1.8.0.5.26SECTION 1242.28
   1242.28 Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive).
49:9.1.1.1.8.0.5.27SECTION 1242.29
   1242.29 Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).
49:9.1.1.1.8.0.5.28SECTION 1242.30
   1242.30 Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00).
49:9.1.1.1.8.0.5.29SECTION 1242.31
   1242.31 Lease rentals - debit and credit and other rents - debit and credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, 32-19-00, 35-17-00, 35-18-00, 35-19-00, 36-17-00, 36-18-00, and 36-19-00).
49:9.1.1.1.8.0.5.30SECTION 1242.32
   1242.32 Joint facility rents - debit and credit and joint facility - debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, 34-17-00, 34-18-00, 34-19-00, 37-17-00, 37-18-00, 37-19-00, 38-17-00, 38-18-00, and 38-19-00).
49:9.1.1.1.8.0.5.31SECTION 1242.33
   1242.33 Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, and 50-19-00).
49:9.1.1.1.8.0.6SUBJGRP 6
   Operating Expenses - Equipment
49:9.1.1.1.8.0.6.32SECTION 1242.34
   1242.34 Administration (account XX-26-01).
49:9.1.1.1.8.0.6.33SECTION 1242.35
   1242.35 Repair and maintenance (account XX-26-41).
49:9.1.1.1.8.0.6.34SECTION 1242.36
   1242.36 Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).
49:9.1.1.1.8.0.6.35SECTION 1242.37
   1242.37 Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).
49:9.1.1.1.8.0.6.36SECTION 1242.38
   1242.38 Fringe benefits (account 12-26-00).
49:9.1.1.1.8.0.6.37SECTION 1242.39
   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).
49:9.1.1.1.8.0.6.38SECTION 1242.40
   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).
49:9.1.1.1.8.0.6.39SECTION 1242.41
   1242.41 Other and casualties and insurance (accounts XX-26-99 and 50-26-00).
49:9.1.1.1.8.0.6.40SECTION 1242.42
   1242.42 Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility rents, other rents, depreciation, joint facility, repairs bill
49:9.1.1.1.8.0.6.41SECTION 1242.43
   1242.43 Administration (account XX-27-01).
49:9.1.1.1.8.0.6.42SECTION 1242.44
   1242.44 Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44).
49:9.1.1.1.8.0.6.43SECTION 1242.45
   1242.45 Passenger and other revenue equipment (account XX-27-45).
49:9.1.1.1.8.0.6.44SECTION 1242.46
   1242.46 Computers and data processing equipment (account XX-27-46).
49:9.1.1.1.8.0.6.45SECTION 1242.47
   1242.47 Machinery (account XX-27-40).
49:9.1.1.1.8.0.6.46SECTION 1242.48
   1242.48 Work and other non-revenue equipment (account XX-27-47).
49:9.1.1.1.8.0.6.47SECTION 1242.49
   1242.49 Equipment damaged (account XX-27-48).
49:9.1.1.1.8.0.6.48SECTION 1242.50
   1242.50 Fringe benefits (account 12-27-00).
49:9.1.1.1.8.0.6.49SECTION 1242.51
   1242.51 Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).
49:9.1.1.1.8.0.6.50SECTION 1242.52
   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).
49:9.1.1.1.8.0.6.51SECTION 1242.53
   1242.53 Joint facility rents - debit and credit and joint facility - debit and credit (accounts 33-27-00, 34-27-00, 37-27-00 and 38-27-00).
49:9.1.1.1.8.0.6.52SECTION 1242.54
   1242.54 Other and casualties and insurance (accounts XX-27-99 and 50-27-00).
49:9.1.1.1.8.0.7SUBJGRP 7
   Operating Expenses - Transportation
49:9.1.1.1.8.0.7.53SECTION 1242.55
   1242.55 Administration (account XX-51-01).
49:9.1.1.1.8.0.7.54SECTION 1242.56
   1242.56 Engine crews and train crews (accounts XX-51-56 and XX-51-57).
49:9.1.1.1.8.0.7.55SECTION 1242.57
   1242.57 Dispatching trains (account XX-51-58).
49:9.1.1.1.8.0.7.56SECTION 1242.58
   1242.58 Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61).
49:9.1.1.1.8.0.7.57SECTION 1242.59
   1242.59 Train inspection and lubrication (account XX-51-62).
49:9.1.1.1.8.0.7.58SECTION 1242.60
   1242.60 Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).
49:9.1.1.1.8.0.7.59SECTION 1242.61
   1242.61 Freight lost or damaged - solely related (to train) (account 51-51-00).
49:9.1.1.1.8.0.7.60SECTION 1242.62
   1242.62 Clearing wrecks (account XX-51-63).
49:9.1.1.1.8.0.7.61SECTION 1242.63
   1242.63 Fringe benefits (account 12-51-00).
49:9.1.1.1.8.0.7.62SECTION 1242.64
   1242.64 Joint facility - debit and credit (accounts 37-51-00 and 38-51-00).
49:9.1.1.1.8.0.7.63SECTION 1242.65
   1242.65 Other and casualties and insurance (accounts XX-51-99 and 50-51-00).
49:9.1.1.1.8.0.7.64SECTION 1242.66
   1242.66 Administration (account XX-52-01).
49:9.1.1.1.8.0.7.65SECTION 1242.67
   1242.67 Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches signals, retarders, and humps; and servicing locomotives (accounts XX-52-64, XX-52-65, XX-52-6
49:9.1.1.1.8.0.7.66SECTION 1242.68
   1242.68 Freight lost or damaged - solely related (to yard) (account 51-52-00).
49:9.1.1.1.8.0.7.67SECTION 1242.69
   1242.69 Clearing wrecks (account XX-52-63).
49:9.1.1.1.8.0.7.68SECTION 1242.70
   1242.70 Fringe benefits (account 12-52-00).
49:9.1.1.1.8.0.7.69SECTION 1242.71
   1242.71 Joint facility - debit and credit (accounts 37-52-00 and 38-52-00).
49:9.1.1.1.8.0.7.70SECTION 1242.72
   1242.72 Other and casualties and insurance (accounts XX-52-99 and 50-52-00).
49:9.1.1.1.8.0.7.71SECTION 1242.73
   1242.73 Cleaning car interiors and freight lost and damaged - all other (accounts XX-53-70 and 51-53-00).
49:9.1.1.1.8.0.7.72SECTION 1242.74
   1242.74 Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72).
49:9.1.1.1.8.0.7.73SECTION 1242.75
   1242.75 Fringe benefits (account 12-53-00).
49:9.1.1.1.8.0.7.74SECTION 1242.76
   1242.76 Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged - solely related; fringe benefits; casualties and insurance; joint facility, and o
49:9.1.1.1.8.0.7.75SECTION 1242.77
   1242.77 Administration (account XX-55-01).
49:9.1.1.1.8.0.7.76SECTION 1242.78
   1242.78 Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78).
49:9.1.1.1.8.0.7.77SECTION 1242.79
   1242.79 Communication systems operations (account XX-55-77).
49:9.1.1.1.8.0.7.78SECTION 1242.80
   1242.80 Fringe benefits (account 12-55-00).
49:9.1.1.1.8.0.7.79SECTION 1242.81
   1242.81 Joint facility - debit and credit (accounts 37-55-00 and 38-55-00).
49:9.1.1.1.8.0.7.80SECTION 1242.82
   1242.82 Other and casualties and insurance (accounts XX-55-99 and 50-55-00).
49:9.1.1.1.8.0.8SUBJGRP 8
   Operating Expenses
49:9.1.1.1.8.0.8.81SECTION 1242.83
   1242.83 Officers - general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secretarial; research and development; writedown of uncollectible accounts; property taxes; othe
49:9.1.1.1.8.0.8.82SECTION 1242.84
   1242.84 Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).
49:9.1.1.1.8.0.8.83SECTION 1242.85
   1242.85 Fringe benefits (account 12-63-00).
49:9.1.1.1.8.0.8.84SECTION 1242.86
   1242.86 Industrial development (account XX-61-90).
49:9.1.1.1.8.0.8.85SECTION 1242.87
   1242.87 Joint facility - debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00).