GroundRules
49 CFR 1242.81: Joint facility—debit and credit (accounts 37-55-00 and 38-55-00).
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
Solely related freight and passenger service debit expense accounts shall be assigned according to the use made of each facility by the reporting carriers, regardless of the use made of the facility by other carriers. Common debit expenses shall be separated on the basis of the percentage separation of the solely related expenses. If there are no solely related expenses or if the solely related expenses are assigned entirely to either freight or passenger service, separate common expenses on the same percentages calculated for the separation of administration (account XX-55-01).
Separate common credit expenses on the basis of the percentages calculated for the separation of administration (account XX-55-01).
Collected 2026-08-27T02:26:34Z. Source file · JSON