{"data":{"id":"us/49-cfr-371.13","jurisdiction":"us","citation":"49 CFR 371.13","heading":"Accounting.","body":"Each broker who engages in any other business shall maintain accounts so that the revenues and expenses relating to the brokerage portion of its business are segregated from its other activities. Expenses that are common shall be allocated on an equitable basis; however, the broker must be prepared to explain the basis for the allocation.","path":["Title 49—Transportation","Subtitle B—Other Regulations Relating to Transportation","CHAPTER III—FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION","SUBCHAPTER B—FEDERAL MOTOR CARRIER SAFETY REGULATIONS","PART 371—BROKERS OF PROPERTY","Subpart A—General Requirements"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-49.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:34Z","sha256":"1c6f4f6a10081ce7a9a601d7a30e10a54bf913de6285eb6c34afba1cd377d3a9","source_id":"us-cfr","stale":true,"prev":"us/49-cfr-371.10","next":"us/49-cfr-371.101"},"notice":"GroundRules: Original legal text. Not legal advice."}