Regulatory Authority

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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§ 1243.2

49 CFR Ch. X (10–1–11 Edition)

quarterly reports shall be filed, in duplicate, in the Office of Economics, Environmental Analysis, and Administration, Surface Transportation Board,
Washington, DC 20423, within 30 days
after the end of the quarter to which
they relate.

ington, DC 20423, within 30 days after
the end of the quarter to which they
relate.
[37 FR 5503, Mar. 16, 1972, as amended at 67
FR 57534, Sept. 11, 2002]

§ 1243.3 Report of fuel cost, consumption, and surcharge revenue.
Commencing with reports for the 3
months beginning October 1, 2007, all
Class I railroads are required to file
quarterly a Report of Fuel Cost, Consumption, and Surcharge Revenue, in
accordance with the Board’s reporting
form. Such reports shall be filed, in duplicate, with the Office of Economics,
Environmental Analysis, and Administration, Surface Transportation Board,
Washington, DC 20423–0001, within 30
days after the end of the quarter reported.

[37 FR 5503, Mar. 16, 1972, as amended at 67
FR 57534, Sept. 11, 2002]

§ 1243.2 Condensed balance sheet.
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
balance sheet items in accordance with
quarterly report Form CBS, and instructions thereon. Such quarterly reports shall be filed, in duplicate, with
the Office of Economics, Environmental Analysis, and Administration,
Surface Transportation Board, Wash-

APPENDIX TO SECTION 49 CFR 1243.3
OMB Control No. 2140–0014
Expires llll, 2010
Railroad Name llllll

QUARTERLY REPORT OF FUEL COST, CONSUMPTION, AND SURCHARGE REVENUE FOR THE QUARTER
ENDING llll, 20ll
[Instructions: The report shall contain data only for the reported quarter. Cost and revenue are defined as accrued or earned that
quarter. The report shall be filed with the Surface Transportation Board on or before 30 days after the end of that quarter.]

1
2
3
4
5

..........................
..........................
..........................
..........................
..........................

Amount
(in thousands)
(b)

Data
(a)

Line No.

Total fuel cost 1.
Total gallons of fuel consumed 1.
Total increase or decrease in cost of fuel 2.
Total revenue from fuel surcharges 3.
Revenue from fuel surcharges on regulated traffic.

1 Include fuel for freight, yard and work train locomotives. Include fuel charged to train and yard service (function 67—Locomotive Fuels). Include all other fuel used for railroad operations and maintenance, including motor vehicles and power equipment
not charged to function 67—Locomotive Fuels.
2 Show the total increase or decrease in fuel cost over previous quarter.
3 Show Fuel surcharges billed for all traffic (line 4) and for only regulated traffic (line 5).

I, the undersigned, llllll, Title:
llllll, state that this report was
prepared by me or under my supervision and that I have carefully examined it and on the basis of my knowledge, belief, and verification declare it
to be full, true and correct.

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SUPPLEMENTAL INFORMATION ABOUT THE
FUEL SURCHARGE REPORT
The following information is provided in compliance with OMB requirements, pursuant to the Paperwork Re-

duction Act of 1995, 44 U.S.C. 3501 et
seq.:
Information in this report is intended
to permit the Board to monitor the
fuel surcharge practices of Class I carriers.
The estimated annual hourly, per respondent burden for filing this report is
12 hours.
This report is mandatory for Class I
carriers.
Information collected through this
report is published on the Board’s

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