Regulatory Authority

Surface Transportation Board, DOT

§ 1241.2

SCHEDULE OF RECORDS AND PERIODS OF RETENTION—Continued
Item and category of records

Retention period

2. Supporting data for periodical reports of accidents, inspections, tests, hours of service,
repairs, freight car locations, etc.
3. Supporting data for periodical statistical of operating results or performance by tonnage,
mileage, passengers carried, piggyback traffic, commodities, costs, analyses of increases
and decreases, or otherwise.
M. MISCELLANEOUS
1. Index of records .....................................................................................................................
2. Statement listing records prematurely destroyed or lost ......................................................

3 years.
Do.

Until revised as record structure
changes.
For the remainder of the period as
prescribed for records destroyed.

Note A: Records referenced to this note shall be maintained as determined by the designated records supervisory official.
Companies should be mindful of the record retention requirements of the Internal Revenue Service, Securities and Exchange
Commission, state and local jurisdictions and other regulatory agencies. Companies shall exercise reasonable care in choosing
retention periods, and the choice of retention periods shall reflect past experiences, company needs, pending litigation, and regulatory requirements.

[50 FR 10775, Mar. 18, 1985, as amended at 51 FR 22083, June 18, 1986]

ports required by the Board of said carriers and owners of railroads.

PARTS 1240–1259—REPORTS
NOTE: The report forms prescribed by parts
1241–1259 are available upon request from the
Office of Economics, Environmental Analysis, and Administration, Surface Transportation Board, Washington, DC 20423–0001.

PART 1241—ANNUAL, SPECIAL, OR
PERIODIC
REPORTS—CARRIERS
SUBJECT TO PART I OF THE INTERSTATE COMMERCE ACT
Sec.
1241.1 Common carriers.
1241.2 Reporting companies defined.
1241.11 Annual reports of class I railroads.
1241.15 Railroad classification survey form.
AUTHORITY: 49 U.S.C. 11145.
NOTE: The report forms prescribed by part
1241 are available upon request from the Office of Economics, Environmental Analysis,
and Administration, Surface Transportation
Board, Washington, DC 20423–0001.

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§ 1241.1

Common carriers.

All common carriers subject to the
provisions of Part I of Interstate Commerce Act, as amended, and the owners
of all railroads engaged in interstate
commerce as therein defined, are hereby required hereafter to file in the office of the Board on or before the 31st
day of March in each year, reports covering the period of 12 months ending
with the 31st day of December preceding said date, giving the particulars
heretofore called for in the annual re-

[32 FR 20456, Dec. 20, 1967]

§ 1241.2 Reporting companies defined.
(a) Every common carrier by rail
which is required by the act to regulate
commerce to file with the Board any
tariff or schedule of rates, fares, or
charges, or any concurrence in such
tariff or schedule, shall be required to
keep operating accounts and to file an
annual operating report unless specifically excused by the Board.
(b) Every railway corporation owning
but not operating a railway used in
interstate or foreign commerce shall be
required to file with the Board an annual nonoperating report unless relieved therefrom under the provisions
of rule following.
(c) Any actually existing inactive
corporation coming within the scope of
rule given above may be relieved from
the requirements of that rule if it has
no outstanding stocks or obligations
not held by or for its controlling corporation and the controlling corporation reports for the inactive corporation such facts as the Board may require to be reported.
(d) Reports of a controlling corporation and its controlled corporations
must exclude duplications in respect of
investments in railway plant and
equipment and in respect of securities
outstanding.
[32 FR 20456, Dec. 20, 1967, as amended at 46
FR 9115, Jan. 28, 1981]

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§ 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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