GroundRules
49 CFR 1242.01: Expenses solely related to freight service and passenger service.
Where this section sits in the code
- Title 49—Transportation
- Subtitle B—Other Regulations Relating to Transportation
- CHAPTER X—SURFACE TRANSPORTATION BOARD
- SUBCHAPTER C—ACCOUNTS, RECORDS, AND REPORTS
- PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
The Uniform System of Accounts for Railroad Companies (49 CFR part 1201) requires that carriers assign directly to freight service or to passenger service, including allied services, the expenses, taxes, and purchased services incurred solely for the benefit of either freight or passenger service.
Collected 2026-08-27T02:26:34Z. Source file · JSON