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C.F.R - Table of Contents

  • Title 1 - General Provisions
  • Title 2 - Grants and Agreements
  • Title 3 - The President
  • Title 4 - Accounts
  • Title 5 - Administrative Personnel
  • Title 6 - Domestic Security
  • Title 7 - Agriculture
  • Title 8 - Aliens and Nationality
  • Title 9 - Animals and Animal Products
  • Title 10 - Energy
  • Title 11 - Federal Elections
  • Title 12 - Banks and Banking
  • Title 13 - Business Credit and Assistance
  • Title 14 - Aeronautics and Space
  • Title 15 - Commerce and Foreign Trade
  • Title 16 - Commercial Practices
  • Title 17 - Commodity and Securities Exchanges
  • Title 18 - Conservation of Power and Water Resources
  • Title 19 - Customs Duties
  • Title 20 - Employees' Benefits
  • Title 21 - Food and Drugs
  • Title 22 - Foreign Relations
  • Title 23 - Highways
  • Title 24 - Housing and Urban Development
  • Title 25 - Indians
  • Title 26 - Internal Revenue
  • Title 27 - Alcohol, Tobacco Products and Firearms
  • Title 28 - Judicial Administration
  • Title 29 - Labor
  • Title 30 - Mineral Resources
  • Title 31 - Money and Finance: Treasury
  • Title 32 - National Defense
  • Title 33 - Navigation and Navigable Waters
  • Title 34 - Education
  • Title 35 - Panama Canal
  • Title 36 - Parks, Forests, and Public Property
  • Title 37 - Patents, Trademarks, and Copyrights
  • Title 38 - Pensions, Bonuses, and Veterans' Relief
  • Title 39 - Postal Service
  • Title 40 - Protection of Environment
  • Title 41 - Public Contracts and Property Management
  • Title 42 - Public Health
  • Title 43 - Public Lands: Interior
  • Title 44 - Emergency Management and Assistance
  • Title 45 - Public Welfare
  • Title 46 - Shipping
  • Title 47 - Telecommunication
  • Title 48 - Federal Acquisition Regulations System
  • Title 49 - Transportation
  • Title 50 - Wildlife and Fisheries

CFR > Title 49 - Transportation > SUBTITLE B—Other Regulations Relating to Transportation > CHAPTER X—SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Parts 1000-1019–1332) > SUBCHAPTER C—ACCOUNTS, RECORDS AND REPORTS (Parts 1200-1219–1281) > PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 > 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).

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).

(a) Solely related freight and passenger service debit expense accounts shall be assigned according to the use made of each facility by the reporting carrier, regardless of the use made of the facility by other carriers. Common debit expense accounts shall be separated on the basis of the percentage separation of the solely related expenses in each individual account. If there are no 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-27-01).
(b) Separate all common credit expense accounts on the basis of the same percentages calculated for the separation of administration (account XX-27-01).




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