Related Regulations

§ 1241.11

49 CFR Ch. X (10–1–11 Edition)

§ 1241.11 Annual reports of class I railroads.
(a) Commencing with reports for the
year ended December 31, 1973, and
thereafter, until further order, all linehaul railroad companies of class I, as
defined in § 1240.1 of this chapter, subject to section 20, Part I of the Interstate Commerce Act, are required to
file annual reports in accordance with
Railroad Annual Report Form R–1.
Such annual report shall be filed in duplicate in the office of the Office of Economics, Environmental Analysis, and
Administration,
Surface
Transportation Board, Washington, DC 20423, on
or before March 31 of the year following the year which is being reported.
(b) [Reserved]
(49 U.S.C. 220, 313, 412 and 10321; 5 U.S.C. 553)
[38 FR 32920, Nov. 29, 1973, as amended at 41
FR 21354, May 25, 1976; 42 FR 1475, Jan. 7,
1977; 44 FR 65402, Nov. 13, 1979; 67 FR 57534,
Sept. 11, 2002]

§ 1241.15 Railroad
vey form.

classification

sur-

Commencing with the year ending
December 31, 1982, and thereafter, until
further order, all railroad companies
not required to file an Annual Report
(Form R–1) shall compute their adjusted revenues using the railroad revenue deflator formula. If there is a
change in a carrier’s classification the
survey form shall be filed with the Bureau of Accounts, Surface Transportation Board, Washington, DC 20423, on
or before March 31.
[48 FR 2544, Jan. 20, 1983]

PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND
PASSENGER SERVICE FOR RAILROADS 1
LIST OF INSTRUCTIONS

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Sec.
1242.00 Separation of common operating expenses.
1 The accounts mentioned in this part refer
to and agree with part 1201 of this chapter.

GENERAL
1242.01 Expenses solely related to freight
service and passenger service.
1242.02 Common expenses.
1242.03 Made by accounting divisions.
1242.04 Special tests.
1242.05 Operating expense account number
notation.
1242.06 Instructions for separation.
OPERATING EXPENSES—WAY AND STRUCTURES
1242.10 Administration—track (account XX–
19–02).
1242.11 Administration—bridges and buildings (account XX–19–03).
1242.12 Administration—signals
(account
XX–19–04).
1242.13 Administration—communications
(account XX–19–05).
1242.14 Administration—other (account XX–
19–06).
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–17–48, and XX– 18–48).
1242.16 Road property damaged—other (account XX–19–48).
1242.17 Signals and interlockers (accounts
XX–17–19 and XX–18–19).
1242.18 Communication systems (account
XX–19–20).
1242.19 Electric power systems (account
XX–19–21).
1242.20 Highway grade crossings (accounts
XX–17–22 and XX–18–22).
1242.21 Station and office buildings (account
XX–19–23).
1242.22 Shop buildings—locomotives (account XX–19–24).
1242.23 Shop buildings—freight cars (account XX–13–25).
1242.24 Shop buildings—other equipment
(account XX–19–26).
1242.25 Locomotive servicing facilities (account XX–19–27).
1242.26 Miscellaneous buildings and structures (account XX–19–28).
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).
1242.28 Roadway machines, small tools and
supplies, and snow removal (accounts
XX–19–36 to XX–19–38, inclusive).
1242.29 Fringe benefits (accounts 12–17–00,
12–18–00, 12–19–00).
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).

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Surface Transportation Board, DOT

Pt. 1242

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).
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).
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).
OPERATING EXPENSES—EQUIPMENT

1242.50 Fringe benefits (account 12–27–00).
1242.51 Dismantling retired property and depreciation (accounts XX–27–39 and 62–27–
00).
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).
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).
1242.54 Other and casualties and insurance
(accounts XX–27–99 and 50–27–00).

Locomotives

OPERATING EXPENSES—TRANSPORTATION

1242.34 Administration (account XX–26–01).
1242.35 Repair and maintenance (account
XX–26–41).
1242.36 Machinery repair and equipment
damaged (accounts XX–26–40 and XX–26–
48).
1242.37 Dismantling retired property and depreciation (accounts XX–26–39 and 62–26–
00).
1242.38 Fringe benefits (account 12–26–00).
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).
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).
1242.41 Other and casualties and insurance
(accounts XX–26–99 and 50–26–00).
Freight Cars
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 billed to others, and other
(accounts XX–22–01, XX–22–42, XX–22–40,
XX–22–48, XX–22–39, 12–22–00, 50–22–00, 31–
22–00 to 38–22–00 inclusive, 62–22–00, 40–22–
98, and XX–22–99).

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Other Equipment
1242.43 Administration (account XX–27–01).
1242.44 Trucks, trailers, and containers (revenue service) and floating equipment
(revenue service) (accounts XX–23–43 and
XX–23–44).
1242.45 Passenger and other revenue equipment (account XX–27–45).
1242.46 Computers and data processing
equipment (account XX–27–46).
1242.47 Machinery (account XX–27–40).
1242.48 Work and other non-revenue equipment (account XX–27–47).
1242.49 Equipment damaged (account XX–
27–48).

Train Operations
1242.55 Administration (account XX–51–01).
1242.56 Engine crews and train crews (accounts XX–51–56 and XX–51–57).
1242.57 Dispatching trains (account XX–51–
58).
1242.58 Operating signals and interlockers,
operating drawbridges, highway crossing
protection (accounts XX–51–59, XX–51–60,
and XX–51–61).
1242.59 Train inspection and lubrication (account XX–51–62).
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).
1242.61 Freight lost or damaged—solely related (to train) (account 51–51–00).
1242.62 Clearing wrecks (account XX–51–63).
1242.63 Fringe benefits (account 12–51–00).
1242.64 Joint facility—debit and credit (accounts 37–51–00 and 38–51–00).
1242.65 Other and casualties and insurance
(accounts XX–51–99 and 50–51–00).
Yard Operations
1242.66 Administration (account XX–52–01).
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–52–66, XX–52–59, XX–
52–67, XX–52–68, and XX–52–69).
1242.68 Freight lost or damaged—solely related (to yard) (account 51–52–00).
1242.69 Clearing wrecks (account XX–52–63).
1242.70 Fringe benefits (account 12–52–00).
1242.71 Joint facility—debit and credit (accounts 37–52–00 and 38–52–00).
1242.72 Other and casualties and insurance
(accounts XX–52–99 and 50–52–00).
Train and Yard Operations Common
1242.73 Cleaning car interiors and freight
lost and damaged—all other (accounts
XX–53–70 and 51–53–00).

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§ 1242.00

49 CFR Ch. X (10–1–11 Edition)

1242.74 Adjusting and transferring loads,
and car loading devices and grain doors
(accounts XX–33–71 and XX–33–72).
1242.75 Fringe benefits (account 12–53–00).
Specialized Service Operations
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
other (accounts XX–34–01, XX–34–73, XX–
34–74, XX–34–75, 51–34–00, 12–34–00, 50–34–
00, 37–34–00, 38–34–00, and XX–34–99).
Administrative Support Operations
1242.77 Administration (account XX–55–01).
1242.78 Employees performing clerical and
accounting functions, and loss and damage claims processing (accounts XX–55–76
and XX–55–78).
1242.79 Communication systems operations
(account XX–55–77).
1242.80 Fringe benefits (account 12–55–00).
1242.81 Joint facility—debit and credit (accounts 37–55–00 and 38–55–00).
1242.82 Other and casualties and insurance
(accounts XX–55–99 and 50–55–00).
OPERATING EXPENSES
General and Administration
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; other taxes except on
corporate income or payrolls; and other
(accounts XX–63–01, XX–63–86, XX–63–87,
XX–63–91, XX–63–92, XX–63–94, 63–63–00,
64–63–00, 65–63–00, and XX–63–99).
1242.84 Marketing, sales, and public relations and advertising (accounts XX–63–88,
XX–63–89, and XX–63–93).
1242.85 Fringe benefits (account 12–63–00).
1242.86 Industrial
development
(account
XX–61–90).
1242.87 Joint facility—debit and credit and
casualties and insurance (accounts 37–63–
00, 38–63–00, and 50–63–00).

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AUTHORITY: 49 U.S.C. 721, 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, Environmental Analysis,
and Administration, Surface Transportation
Board, Washington, DC 20423–0001.

LIST OF INSTRUCTIONS
§ 1242.00 Separation of common operating expenses.
(a) Commencing with annual reports
for the year 1978 or for any portion
thereof until further order, all class I
railroad companies including class I
switching and terminal companies subject to section 20 of the Interstate
Commerce Act as amended shall separate operating expenses common to
both freight service and passenger service in accordance with the regulation
in this part.
(b) The carrier shall maintain records
supporting its common operating expense apportionments to freight and
passenger services. The carrier shall report common expense apportionments
to the Board as required.
[43 FR 7637, Feb. 24, 1978, as amended at 67
FR 57534, Sept. 11, 2002]

GENERAL
§ 1242.01 Expenses solely related to
freight service and passenger service.
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.
§ 1242.02

Common expenses.

The Uniform System of Accounts
also requires that carriers assign to
common expense accounts the remaining expenses, taxes and purchased services which are not solely related to either freight or passenger service. The
following instructions govern the separation of common expense accounts between freight and passenger services.
§ 1242.03 Made
sions.

by

accounting

The separation shall be made by accounting divisions, where such divisions are maintained, and the aggregate of the accounting divisions reported for the quarter and for the year.

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Surface Transportation Board, DOT

§ 1242.06

§ 1242.04 Special tests.
When the separation of common expense accounts between freight and
passenger services is based upon special
tests or service unit factors, such tests
shall be made at sufficiently frequent
intervals to represent actual operating
conditions. The service unit factors
used are those of the reporting period.
§ 1242.05 Operating expense account
number notation.
(a) The operating expense account
numbers consist of a six-digit coding
structure divided into three two-digit
groups. The first two-digit group denotes natural expenses; the second
group denotes activities/subactivities
for freight, passenger or common service; and the third group signifies applicable function assignment.

(b) For reporting purposes, four natural expense categories are utilized.
The categories are: salaries and wages
(account 11-XX-XX); material, tools,
supplies, fuels and lubricants (account
21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX
to 65-XX-XX, inclusive, 51-XX-XX, 52XX-XX, 53-XX-XX and 12-XX-XX).
(c) The symbol ‘‘XX’’ in the first twodigit group is used throughout the separation instructions to denote more
than one natural expense associated
with the same activity/subactivityfunction account structure. For reporting purposes, the natural expense account numbers represented by ‘‘XX’’
include:

(d) The ‘‘30’’ natural expense designation indicates a summation of specific
purchased service accounts that are reported in total rather than individually. The specific accounts under the
way and structures activity except for
administration functions include 39–

§ 1242.06 Instructions for separation.
(a) Certain instructions for separating common expense accounts (dependent accounts) between freight and
passenger services base the allocation
on the proportional freight/passenger
separation of other common expense
accounts (independent accounts). The
dependent account is frequently identified by an ‘‘XX’’ symbol in the natural
expense position (first two digits) with
corresponding independent accounts
also identified by the ‘‘XX’’ natural expense symbol. Unless otherwise stated,

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11—Salaries and wages;
21—Materials, tools, supplies, fuels, and lubricants;
30 or 41—Purchased services:
30—Summation of certain purchased service accounts;
41—Other purchased services;
61—General.

1X–XX, repairs billed by others, Dr.; 40–
1X–XX, repairs billed to others, cr.; and
41–1X–XX, other purchased services.
For the equipment activity excluding
administration functions, the ‘‘30’’ designation denotes the summation of 39–
2X–XX and 41–2X–XX.
(e) The ‘‘41’’ natural expense designation (other purchased services) is the
purchased service category of the
‘‘XX’’ code for the following:
(1) Way and structures activity administration—function accounts,
(2) Equipment activity administration—function accounts,
(3) Transportation activity expense
accounts, and
(4) General and administration activity expense accounts.
(f) The ‘‘61’’ general natural expense
designation is applicable to all accounts with the ‘‘XX’’ symbol except
transportation, train and yards accounts (XX–(33/43/53)–XX).
(g) The natural expense account
number ‘‘50’’ is used throughout the
separation instructions to indicate the
summation of accounts 52-XX-XX,
Other casualties, and 53-XX-XX, Insurance, that are reported as one item,
‘‘Casualties and Insurance,’’ (50-XXXX).
(h) The number ‘‘98’’ in the function
account group (last two digits) is used
in the separation rules to designate the
summation of a natural expense consisting of more than one functional assignment that is reported as one item.
This includes Repairs Billed to Others,
Cr.—Equipment (40–2X–XX). For example, the locomotive subactivity contains accounts 40–(21/24/26)–40, 40–(21/24/
26)–41, and 40–(21/24/26)–48 which are
treated as 40–(21/24/26)–98.

§ 1242.10

49 CFR Ch. X (10–1–11 Edition)

the applicable natural expense associated with ‘‘XX’’ symbol shall be the
same for both the dependent and independent accounts.
(b) To illustrate, § 1242.10 provides instructions for separating common Way
and Structures, Administration—Track
accounts (dependent accounts) designated by XX–19–02. The separation is
based on certain other common Way
and Structures accounts including
Roadway—Running,
XX–17–10,
and
Roadway—Switching, XX–18–10.
(c) As § 1242.05 states, the ‘‘XX’’ symbol denotes the following natural expenses for Way and Structures administration functions:
11—Salaries and wages,
21—Materials, tools, supplies, fuels, and lubricants,
41—Other purchased services, and
61—General.

These natural expenses shall be individually applied to the separation rules
in § 1242.10. In each case, the independent accounts providing the basis
for freight/passenger separation of the
dependent account shall have the same
natural expense designation. For example, the basis of separating account 11–
19–02, Salaries and Wages, Way and
Structures,
Administration—Track,
would be based on certain independent
accounts including 11–17/18–10, Salaries
and Wages, Way and Structures, Running/Switching, Repair and Maintenance, Roadway.
OPERATING EXPENSES—WAY AND
STRUCTURES

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§ 1242.10 Administration—track
(account XX–19–02).
Separate common administration—
track expenses between freight and
passenger services in the same proportion as the common expenses of the following accounts are separated between
freight and passenger services:
Roadway:
Running (XX–17–10)
Switching (XX–18–10)
Ties:
Running (21–17–13)
Switching (21–18–13)
Rails:
Running (21–17–14)
Switching (21–18–14)
Other Track Materials:
Running (21–17–15)

Switching (21–18–15)
Ballast:
Running (21–17–16)
Switching (21–18–16)
Track Laying and Surfacing:
Running (XX–17–17)
Switching (XX–18–17)
Road Property Damaged:
Running (XX–17–48)
Switching (XX–18–48)
Other (XX–19–48)
Dismantling Retired Road Property:
Running (XX–17–39)
Switching (XX–18–39)
Other (XX–19–39)

§ 1242.11 Administration—bridges and
buildings (account XX–19–03).
Separate common administration—
bridges and buildings expenses between
freight and passenger services in the
same proportion as the common expenses of the following accounts are
separated between freight and passenger services:
Tunnels and Subways:
Running (XX–17–11)
Switching (XX–18–11)
Bridges and Culverts:
Running (XX–17–12)
Switching (XX–18–12)
Electric Power Systems (XX–19–21)
Station and Office Buildings (XX–19–23)
Shop Buildings:
Locomotives (XX–19–24)
Other Equipment (XX–19–26)
Locomotive Servicing Facilities (XX–19–27)
Miscellaneous Buildings and Structures
(XX–19–28)

§ 1242.12 Administration—signals (account XX–19–04).
Separate common administration—
signals expenses between freight and
passenger services in the same proportion as the common expenses of the following accounts are separated between
freight and passenger services:
Signals and Interlockers:
Running (XX–17–19)
Switching (XX–18–19)

§ 1242.13 Administration—communications (account XX–19–05).
Separate common administration—
communications
expenses
between
freight and passenger services in the
same proportion as the common expenses of the following accounts are
separated between freight and passenger services:
Communications Systems (XX–19–20)

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Surface Transportation Board, DOT
§ 1242.14 Administration—other
count XX–19–06).

§ 1242.21
(ac-

§ 1242.17 Signals and interlockers (accounts XX–17–19 and XX–18–19).

Separate common administration—
other expenses between freight and
passenger services in the same proportion as the common expenses of the following accounts are separated between
freight and passenger services:

Separate common expenses on the
basis of the total train-hours in running service, and/or the yard-switching
plus train switching hours in the
switching service over the tracks on
which the common signals and interlockers are used.

Administration:
Track (XX–19–02)
Bridges and Buildings (XX–19–03)
Signals (XX–19–04)
Communications (XX–19–05)

§ 1242.18 Communication systems (account XX–19–20).

§ 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–17–48, and XX–18–
48).
The expenses for running and switching subactivities shall be separated between freight service and passenger
service as follows:
(a) Switching tracks. (1) Yard: Expenses for yards used in common by
freight and passenger services shall be
apportioned on the basis of the respective switching locomotive unit-hours
in the common yards.
(2) Way: Where the tracks at any one
location are used in common by both
freight and passenger services, expenses may be assigned to that service
which makes the dominant use of
them.
(b) Running tracks. The expenses of
tracks used in common by both services shall be apportioned on the basis
of gross ton-miles (including locomotive ton-miles) handled over these
tracks in the respective services.
§ 1242.16 Road property damaged—
other (account XX–19–48).

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Separate common expenses in proportion to the total common expenses
assigned to freight/passenger from the
following Way and Structures accounts:
Road Property Damaged—Running (XX–17–
48)
Road Property Damaged—Switching (XX–18–
48)

Separate common expenses on the
basis of the common expense separation in:
Way
and
Structures—Administration—
Track, Bridges and Culverts, and Signals
(accounts XX–19–02 to XX–19–04, inclusive)
Equipment—Administration—Locomotives
and Other Equipment (accounts XX–26–01
and XX–27–01)
Transportation—Administration—Train,
Yard, and Administrative Support (accounts XX–51–01, XX–52–01, and XX–55–01)
Dispatching Trains (Account XX–51–58)

§ 1242.19 Electric power systems (account XX–19–21).
Separate common expenses on basis
of common expenses of electric power
purchased or produced for motive
power (accounts XX–51–68 and XX–52–
68).
§ 1242.20 Highway grade crossings (accounts XX–17–22 and XX–18–22).
Separate running and switching common expenses according to distribution
of the running and switching portions
only of common expense accounts listed in § 1242.10, Administration—Track
(account XX–19–02).
§ 1242.21 Station and office buildings
(account XX–19–23).
If the sum of the direct freight and
the direct passenger expenses is more
than 50 percent of the total charges to
this account for an accounting division, separate the common expenses on
the basis of the directly assigned expenses in this account for the accounting division involved. If the sum of the
direct freight and the direct passenger
expenses does not aggregate to more
than 50 percent of the total charges for
an accounting division, the common
expenses should be separated on the
basis of special test. Where common

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§ 1242.22

49 CFR Ch. X (10–1–11 Edition)

expenses exist in an accounting division but the direct expenses are applicable to only one service, i.e., freight
or passenger, the common expenses
shall be separated on the basis of a special test. If the accounting is performed on a system basis rather than
by accounting divisions, the common
expenses shall be separated on the
basis of a special study.

§ 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).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.

§ 1242.22 Shop buildings—locomotives
(account XX–19–24).

§ 1242.28 Roadway machines, small
tools and supplies, and snow removal (accounts XX–19–36 to XX–19–
38, inclusive).
Separate common expenses according
to distribution of common expenses
listed in § 1242.10, Administration—
Track (account XX–19–02).

Separate common expenses according
to distribution of common expenses in
the following accounts:
Machinery Repair (XX–26–40)
Locomotive—Repair and Maintenance (XX–
26–41)

§ 1242.23 Shop buildings—freight cars
(account XX–13–25).
These accounts pertain solely to
freight service and contain no common
expense for separation herein.
§ 1242.24 Shop buildings—other equipment (account XX–19–26).
Assign directly to freight (or as particular facts suggest otherwise).
§ 1242.25 Locomotive servicing facilities (account XX–19–27).
Separate common expenses according
to distribution of common expenses in
the following accounts:
Locomotive Fuel (XX–51–67 and XX–52–67)
Electric Power Purchased or Produced for
Motive Power (XX–51–68 and XX–52–68)
Servicing Locomotives (XX–51–69 and XX–52–
69)

§ 1242.26 Miscellaneous building and
structures (account XX–19–28).

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Separate common expenses as specific facts indicate or according to distribution of common expenses listed in
§ 1242.10, Administration-Track (account XX–19–02).

§ 1242.29 Fringe benefits (accounts 12–
17–00, 12–18–00, and 12–19–00).
Separate common expenses in the
running subactivity in the same proportion as the salaries and wages, way
and structures, common expenses in all
accounts with a designated running
subactivity. Separate common expenses in the switching subactivity in
the same proportion as the salaries and
wages, way and structure, common expense accounts with a designated
switching activity. Separate common
expenses in the other subactivity in
the same proportion as the salaries and
wages, way and structures, common expenses in all accounts with a designated other subactivity.
§ 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).
Separate common expenses in each
account for each subactivity (running,
switching and other) in proportion to
the separation of common repair and
maintenance expenses associated with
the particular common properties depreciated and/or dismantled.
§ 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).
(a) Separate common debit expense
accounts in each subactivity (running,

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§ 1242.35

switching and other) in proportion to
the separation of solely related freight
or passenger service in each account. If
there are no solely related expenses in
an account or if the solely related expenses are assignable entirely to
freight or to passenger service, separate common debit expense accounts
on the basis of the same percentages
calculated for the separation of administration—other (account XX–19–06).
(b) Separate all common credit expense accounts on the same percentages calculated for the separation of
administration—other (account XX–19–
06).
§ 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).
(a) Solely related (freight or passenger service) debit expense accounts
in each subactivity (running, switching
and other) shall be assigned according
to the use made of each facility by the
reporting carrier, regardless of the use
by other carriers. Common debit expenses shall be separated on the basis
of the percentage separations 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 to passenger service, separate common debit expenses on the
same percentages calculated for the
separation of administrative—other
(account XX–19–06).
(b) Separate all common credit expense accounts on the same percentages calculated for the separation of
administration—other (account XX–19–
06).

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§ 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).
Separate common expenses on the
basis of the percentages calculated for
the separation of administrative—
other (account XX–19–06).

OPERATING EXPENSES—EQUIPMENT

locomotives
§ 1242.34 Administration (account XX–
26–01).
Separate common expenses according
to distribution of common expenses in
the following accounts:
Repair and Maintenance (XX–26–41)
Machinery Repair (XX–26–40)
Equipment Damage (XX–26–48)
Dismantling Retired Property (XX–26–39)

§ 1242.35 Repair and maintenance (account XX–26–41).
(a) Where the carrier maintains
records of the repairs by individual locomotive units or classes of locomotive
units:
(1) If individual locomotive units or
classes of locomotive units are used exclusively in road-freight, road-passenger, yard-freight, or yard-passenger
service, the separation shall be actual.
(2) If individual locomotive units or
classes or locomotive units are used
interchangeably (common) in roadfreight
(including
train-switching),
road passenger (including train switching), yard-freight or yard-passenger
service, separate the heavy shop repairs between these services on the
basis of run-out unit miles of individual locomotive units or classes of
locomotive units since the previous
shopping; and separate the cost of running repairs between such services on
the basis of the miles run by the individual locomotive unit or class of locomotive unit in each service during the
accounting period for which the separation is being made.
(b) Where the carrier maintains
records of heavy shop repair costs by
individual locomotive units or classes
of locomotive units, but does not maintain records of the cost of running repairs by individual locomotive units:
(1) The heavy shop repairs shall be
separated as indicated in paragraph (a)
of this section.
(2) The common expenses of running
repairs shall be separated among roadfreight (including train switching),
road-passenger (including train switching), yard-freight and yard-passenger
services on the basis of locomotive unit
miles or locomotive ton-miles for the

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§ 1242.36

49 CFR Ch. X (10–1–11 Edition)

accounting period for which the separation is being made.
(c) Where the carrier does not maintain records of either heavy shop repairs or running repairs by individual
locomotive units or classes of locomotive units: The expenses shall be
separated among road-freight service
(including train-switching), road-passenger service (including train switching), yard freight, and yard-passenger
services, on the basis of locomotive
unit-miles or locomotive ton-miles for
the accounting period for which the
separation is being made.
§ 1242.36 Machinery repair and equipment damaged (accounts XX–26–40
and XX–26–48).
Separate common expenses according
to separation of common expenses in
repair and maintenance (account XX–
26–41).
§ 1242.37 Dismantling retired property
and depreciation (accounts XX–26–
39 and 62–26–00).
Separate common expenses in each
account in proportion to the separation
of common repair and maintenance expenses associated with the particular
common properties depreciated and/or
dismantled.

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§ 1242.38 Fringe benefits (account 12–
26–00).
Separate common expenses in proportion to the split of common salaries
and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged,
and dismantling retired road property
(accounts 11–26–01, 11–26–41, 11–26–40, 11–
26–48, and 11–26–39).
§ 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).
(a) Separate common debit expense
accounts in proportion to the assignment of solely related freight or passenger service in each individual debit
account. If there are no solely related
expenses or if the solely related expenses are assigned entirely to freight
or passenger service, separate common
debit expense accounts on the same
percentage basis calculated for the sep-

aration of administration (account XX–
26–01).
(b) Separate all common credit expense accounts on the same percentages calculated for the separation of
administration (account XX–26–01).
§ 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).
(a) Solely related freight and passenger debit expense accounts shall be
assigned according to the use made of
each facility by the reporting carrier,
regardless of the use by other carriers.
Common debit expenses shall be separated on the basis of the percentage
separation of the 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–26–01).
(b) Separate all common credit expense accounts on the same percentages calculated for the separation of
administration (account XX–26–01).
§ 1242.41 Other and casualties and insurance (accounts XX–26–99 and 50–
26–00).
Separate common expenses on the
basis of percentages calculated for the
separation of administration (account
XX–26–01).
FREIGHT CARS

§ 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 billed to others, and
other (accounts XX–22–01, XX–22–42,
XX–22–40, XX–22–48, XX–22–39, 12–
22–00, 50–22–00, 31–22–00 to 38–22–
00 inclusive, 62–22–00, 40–22–98 and
XX–22–99).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.

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§ 1242.52

OTHER EQUIPMENT

§ 1242.43 Administration (account XX–
27–01).
Separate common expenses according
to freight/passenger separation of the
following accounts:
Passenger and Other Revenue Equipment
(XX–27–45)
Work and Other Non-Revenue Equipment
(XX–27–47)

§ 1242.44 Trucks, trailers, and containers (revenue service) and floating equipment (revenue service)
(accounts XX–23–43 and XX–23–44).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.
§ 1242.45 Passenger and other revenue
equipment (account XX–27–45).
Separate as particular facts suggest.
§ 1242.46 Computers and data processing equipment (account XX–27–
46).
If the sum of the direct freight and
the direct passenger expenses is more
than 50 percent of the total charges to
this account for an accounting division, separate the common expenses on
the basis of the directly assigned expenses in this account for the accounting division involved. If the sum of the
direct freight and the direct passenger
expenses does not aggregate 50 percent
of the total charges for an accounting
division, the common expenses shall be
separated on the basis of a special test.
If common expenses exist in an accounting division but the direct expenses are applicable to only one service, i.e., freight or passenger, the common expenses shall be separated on the
basis of a special test. If the accounting is performed on a system basis
rather than by accounting divisions,
follow the intent of the above instructions.

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§ 1242.47
40).

Machinery (account XX–27–

Separate common expenses on the
basis of the freight/passenger separation of administration (account XX–27–
01).

§ 1242.48 Work and other non-revenue
equipment (account XX–27–47).
Separate common expenses according
to distribution of common expenses in
Way and structures—administration—
other (account XX–19–06).
§ 1242.49 Equipment
count XX–27–48).

damaged

Separate common expenses according
to distribution of common expenses in
machinery, passenger and other revenue equipment, computer and data
processing equipment and work and
other non-revenue equipment accounts
(accounts XX–27–40, XX–27–45, XX–27–
46, and XX–27–47).
§ 1242.50 Fringe benefits (account 12–
27–00).
Separate common expenses in proportion to the percentage separation of
common salaries and wages in administration (account XX–27–01).
§ 1242.51 Dismantling retired property
and depreciation (accounts XX–27–
39 and 62–27–00).
Separate common expenses in proportion to the separation of common
repair and maintenance expenses associated with the particular common
property depreciated and/or dismantled.
§ 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).
(a) Separate common debit expense
accounts in proportion to the separation of solely related (freight or passenger service) in each individual account. If there are no solely related expenses or if the solely related expenses
are assignable entirely to freight or
passenger service, separate common
debit expense accounts on the same
percentages calculated for the separation of administration (account XX–27–
01).
(b) Separate 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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§ 1242.53

49 CFR Ch. X (10–1–11 Edition)

§ 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).

Separate common expenses on the
basis of direct assignment or if there
are no directly assignable expenses,
separate on the basis of train hours, including train switching hours.
§ 1242.57 Dispatching trains (account
XX–51–58).
Separate common expenses on the
basis of train hours, including train
switching hours.
§ 1242.58 Operating signals and interlockers,
operating
drawbridges,
highway crossing protection (accounts XX–51–59, XX–51–60 and XX–
51–61).
Separate common expenses on the
basis of total train hours (including
train switching hours) of the particular
common operating divisions or track
segment on which the common signals,
interlockers, drawbridges and highway
crossings are located.

§ 1242.54 Other and casualties and insurance (accounts XX–27–99 and 50–
27–00).

§ 1242.59 Train inspection and lubrication (account XX–51–62).

Separate common expenses on the
basis of the percentages calculated for
the separation of administration (account XX–27–01).

Separate common expenses on basis
of directly assigned expenses. If there
are no directly assignable expenses,
separate on the basis of train miles.

OPERATING EXPENSES—
TRANSPORTATION

§ 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).

train operations
§ 1242.55 Administration (account XX–
51–01).
Separate common expenses according
to distribution of common expenses in
the following accounts:

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§ 1242.56 Engine crews and train
crews (accounts XX–51–56 and XX–
51–57).

Engine Crews (XX–51–56)
Train Crews (XX–51–57)
Dispatching Trains (XX–51–58)
Operating Signals and Interlockers (XX–51–
59)
Operating Drawbridges (XX–51–60)
Highway Crossing Protection (XX–51–61)
Train Inspection and Lubrication (XX–51–62)
Locomotive Fuel (XX–51–67)
Electric Power Purchased/Produced for Motive Power (XX–51–68)
Servicing Locomotives (XX–51–69)
Clearing Wrecks (XX–51–63)

Separate common expenses in each
account on basis of direct expenses. If
there are no direct expenses, separate
on the basis of train hours and wayswitching service hours.
§ 1242.61 Freight lost or damaged—
solely related (to train) (account 51–
51–00).
Separate common expenses on the
basis of proportion of the solely related
expenses assigned to freight and passenger services or on the basis of a special study.
§ 1242.62 Clearing
XX–51–63).

wrecks

Separate common expenses according
to specific circumstances.

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§ 1242.71

§ 1242.63 Fringe benefits (account 12–
51–00).
Separate common expenses in proportion to the percentage separation
calculated for the salaries and wages
account—administration (account 11–
51–01).
§ 1242.64 Joint
facility—debit
and
credit (accounts 37–51–00 and 38–
51–00).
(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. 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–51–01).
(b) Separate common credit expense
accounts on the basis of the percentages calculated for the separation of
administration (account XX–51–01).
§ 1242.65 Other and casualties and insurance (accounts XX–51–99 and 50–
51–00).
Separate common expenses on the
basis of the percentages calculated for
the separation of administration (account XX–51–01).
YARD OPERATIONS

§ 1242.66 Administration (account XX–
52–01).

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Separate common expenses according
to distribution of common expenses in
the following accounts:
Switch Cews (XX–52–64)
Controlling Operations (XX–52–65)
Yard and Terminal Clerical (XX–52–66)
Operating Switches, Signals, Retarders and
Humps (XX–52–59)
Locomotive Fuel (XX–52–67)
Servicing Locomotives (XX–52–69)
Electric Power Purchased/Produced for Motive Power (XX–52–68)
Clearing Wrecks (XX–52–63)

§ 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–52–66, XX–52–59, XX–52–67,
XX–52–68 and XX–52–69).
Separate common expenses on the
basis of the distribution of freight and
passenger yard-switching hours in
those yards common to both freight
and passenger services.
§ 1242.68 Freight lost or damaged—
solely related (to yard) (account 51–
52–00).
Separate common expenses on the
basis of the solely related freight and
passenger expenses or on the basis of a
special study.
§ 1242.69 Clearing
XX–52–63).

wrecks

Separate common expenses according
to specific circumstances.
§ 1242.70 Fringe benefits (account 12–
52–00).
Separate common expenses in proportion to the percentage separation
calculated for the salaries and wages
administration account (account 11–52–
01).
§ 1242.71 Joint
facility—debit
and
credit (accounts 37–52–00 and 38–
52–00).
(a) Solely related freight and passenger service debit expenses 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 freight or passenger service,
separate common expenses on the same
percentages calculated for the separation of administration (account XX–52–
01).
(b) Separate common credit expense
accounts on the basis of the percentages calculated for the separation of
administration (account XX–51–01).

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§ 1242.72

49 CFR Ch. X (10–1–11 Edition)

§ 1242.72 Other and casualties and insurance (accounts XX–52–99 and 50–
52–00).
Separate common expenses on the
basis of the percentages calculated for
the separation of administration (account XX–52–01).
TRAIN AND YARD OPERATIONS COMMON

§ 1242.73 Cleaning car interiors and
freight lost and damaged—all other
(accounts XX–53–70 and 51–53–00).
Separate common expenses on basis
of solely related freight and passenger
expenses or special study.
§ 1242.74 Adjusting and transferring
loads, and car loading devices and
grain doors (accounts XX–33–71 and
XX–33–72).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.
§ 1242.75 Fringe benefits (account 12–
53–00).
Separate common expenses in proportion to the freight/passenger separation calculated for the salaries and
wages—cleaning car interiors common
account (account 11–53–70).
SPECIALIZED SERVICE OPERATIONS

§ 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 other (accounts XX–34–01, XX–
34–73, XX–34–74, XX–34–75, 51–34–00,
12–34–00, 50–34–00. 37–34–00, 38–34–
00 and XX–34–99).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.
ADMINISTRATIVE SUPPORT OPERATIONS

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§ 1242.77 Administration (account XX–
55–01).
Separate common expenses in the
same proportion as common expenses
are separated in employees performing
clerical and accounting functions, communication systems operations and
loss and damage claims processing (ac-

counts XX–55–76, XX–55–77 and XX–55–
78).
§ 1242.78 Employees performing clerical and accounting functions, and
loss and damage claims processing
(accounts XX–55–76 and XX–55–78).
If the sum of the direct freight and
the direct passenger expenses is more
than 50 percent of the total charges to
this account for an accounting division, separate the common expenses on
the basis of the directly assigned expenses in this account for the particular accounting division. If the sum
of the direct freight and the direct passenger expenses does not aggregate 50
percent of the total charges for an accounting division, the common expenses shall be separated on the basis
of special test. If common expenses
exist in an accounting division but the
direct expenses are applicable to only
one service, i.e., freight or passenger,
and even though the direct charges are
over 50 percent of the total charges,
the common expenses shall be separated on the basis of a special test. If
the accounting is performed on a system basis rather than by accounting
division, follow the intent of the above
instructions.
§ 1242.79 Communication systems operations (account XX–55–77).
Separate common expenses on bases
of the percentages calculated for the
separation of Communication Systems
(account XX–19–20), § 1242.18.
§ 1242.80 Fringe benefits (account 12–
55–00).
Separate common expenses in proportion to the percentage separation
calculated for the salaries and wages—
administration account (account 11–55–
01).
§ 1242.81 Joint
facility—debit
and
credit (accounts 37–55–00 and 38–
55–00).
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

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Surface Transportation Board, DOT

§ 1243.1

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).
§ 1242.82 Other and casualties and insurance (accounts XX–55–99 and 50–
55–00).
Separate common expenses on the
basis of the percentages calculated for
the separation of administration (account XX–55–01).
OPERATING EXPENSES

general and administration
§ 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; other taxes
except on corporate income or payrolls; and other (accounts XX–63–01,
XX–63–86, XX–63–87, XX–63–91, XX–
63–92, XX–63–94, 63–63–00, 64–63–00,
65–63–00 and XX–63–99).
Separate common expenses in proportion to the separation of all other
common expenses except General and
Administrative Expenses.
§ 1242.84 Marketing, sales, and public
relations and advertising (accounts
XX–63–88, XX–63–89 and XX–63–93).
Separate each common expense account on the basis of the solely related
freight and passenger expense accounts.

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§ 1242.85 Fringe benefits (account 12–
63–00).
Separate the common expenses in
proportion to the total common salaries and wages expense separation (account
11-XX-XX)
determined
in
§§ 1242.83 and 1242.84.

§ 1242.86 Industrial development (account XX–61–90).
These accounts pertain solely to
freight service and contain no common
expenses for separation herein.
§ 1242.87 Joint
facility—debit
and
credit and casualties and insurance
(accounts 37–63–00, 38–63–00 and
50–63–00).
Separate the common expenses in
proportion to the total of all common
expense separations determined in
§§ 1242.83 and 1242.84 above.
NOTE: If compilation of the data in compliance with any of the above separation rules
results in an undue burden in accounting expense, the carrier may request relief from
such rules by letter to the Director, Bureau
of Accounts. If reliable data can be developed
through other methods and procedures, the
carrier may request substitution of such
methods also by letter to the Director, Bureau of Accounts. In both cases, the carrier
shall support the request with full details.

PART 1243—QUARTERLY
OPERATING REPORTS—RAILROADS
Sec.
1243.1 Revenues, expenses and income.
1243.2 Condensed balance sheet.
1243.3 Report of fuel cost, consumption, and
surcharge revenue.
AUTHORITY: 49 U.S.C. 721, 11145.
SOURCE: 37 FR 5503, Mar. 16, 1972, unless
otherwise noted.
NOTE: The report forms prescribed by part
1243 are available upon request from the Office of Economics, Environmental Analysis,
and Administration, Surface Transportation
Board, Washington, DC 20423–0001.

§ 1243.1 Revenues, expenses and income.
Commencing with reports for the 3
months beginning January 1, 1972, and
for subsequent quarters thereafter,
until further ordered, all class I railroads, except switching and terminal
companies, subject to the provisions of
Part I of the Interstate Commerce Act,
be, and they are hereby, required to
compile and file quarterly reports of
revenues, expenses and income in accordance with quarterly report Form
RE&I, and instructions thereon. Such

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