49 CFR part 1243

§ 1242.83

49 CFR Ch. X (10–1–16 Edition)

the separation of administration (account XX–55–01).
OPERATING EXPENSES

general and administration

[43 FR 7637, Feb. 24, 1978, as amended at 81
FR 8856, Feb. 23, 2016]

§ 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.
§ 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.

Lhorne on DSK30JT082PROD with CFR

through other methods and procedures, the
carrier may request substitution of such
methods also by letter to the Director, Office
of Economics. In both cases, the carrier shall
support the request with full details.

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, Office of
Economics. If reliable data can be developed

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, Surface Transportation
Board, Washington, DC.

§ 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
quarterly reports shall be submitted, in
paper or electronically, to the Office of
Economics, Surface Transportation
Board, Washington, DC, 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; 81 FR 8856, Feb. 23,
2016]

§ 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

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Surface Transportation Board

Pt. 1244

quarterly report Form CBS, and instructions thereon. Such quarterly reports shall be submitted, in paper or
electronically, to the Office of Economics, Surface Transportation Board,
Washington, DC, within 30 days after
the end of the quarter to which they
relate.

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 submitted,
in paper or electronically, to the Office
of Economics, Surface Transportation
Board, Washington, DC, 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; 81 FR 8856, Feb. 23,
2016]

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

§ 1243.3 Report of fuel cost, consumption, and surcharge revenue.
Commencing with reports for the 3
months beginning October 1, 2007, all

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.

Lhorne on DSK30JT082PROD with CFR

SUPPLEMENTAL INFORMATION ABOUT THE FUEL
SURCHARGE REPORT
The following information is provided in
compliance with OMB requirements, pursuant to the Paperwork Reduction 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 website and is
maintained by the agency for at least 2
years.
The display of a currently valid OMB control number for this collection is required by
law. Under 5 CFR 1320.5(b), persons are not

required to respond to this collection of information unless it displays a currently
valid OMB control number.
[72 FR 45386, Aug. 14, 2007, as amended at 81
FR 8856, Feb. 23, 2016]

PART 1244—WAYBILL ANALYSIS OF
TRANSPORTATION
OF
PROPERTY—RAILROADS
Sec.
1244.1 Definitions.
1244.2 Applicability.
1244.3 Reporting contract shipment waybills
and Canadian and Mexican international
waybills.
1244.4 Sampling of waybills.
1244.5 Date of filing.
1244.6 Retention of files.
1244.7 Special studies.
1244.8 Analysis of waybill data.
1244.9 Procedures for the release of waybill
data.
AUTHORITY: 49 U.S.C. 721, 10707, 11144, 11145.
SOURCE: 46 FR 26784, May 15, 1981, unless
otherwise noted.

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