CFR > Title 49 - Transportation > SUBTITLE B—Other Regulations Relating to Transportation > CHAPTER X—SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Parts 1000-1019–1332) > SUBCHAPTER B—RULES OF PRACTICE (Parts 1100-1129–1187) > PART 1152—ABANDONMENT AND DISCONTINUANCE OF RAIL LINES AND RAIL TRANSPORTATION UNDER 49 U.S.C. 10903 > SUBPART D—Standards for Determining Costs, Revenues, and Return on Value (§1152.30 to §1152.37) > 1152.32—Calculation of avoidable costs.

1152.32—Calculation of avoidable costs.

This section defines: Which cost elements are eligible for inclusion in the calculation of avoidable costs; the conditions under which certain cost elements become eligible for inclusion; and the basis of apportioning those cost elements which are not assigned to the branch on an actual expense basis. The avoidable costs of providing freight service on a branch shall be the total of the costs assigned to the branch in accordance with this section. The avoidable costs of providing freight service on a branch shall be just and reasonable, and shall not exceed those necessary for an honest and efficient operation. Those expenses apportioned under this section shall be derived from the latest Form R-1 Annual Report for Class I railroads filed with the Board prior to the conclusion of the subsidy year, and company records for all non-Class I railroads, and assigned to the branch according to the procedures set forth in § 1152.33 of these regulations. When the term “Actual” is specified as the basis for assigning an expense, it shall mean that the only costs which can be assigned to the account are those costs which are incurred solely as a result of the continuation of rail freight service on the branch. The accounts in the following charts, which list only the “freight-only” account numbers, shall include the portion of common expenses that have been apportioned to freight service.
Operating expense group and accounts Account No. Basis of assignment to on-branch costs
(a) Maintenance of way and structures:
(1) Administration: Track:
Salaries and wages 11-13-02 Actual.
Materials 21-13-02 Do.
Code of Federal Regulations 227
Purchased services 41-13-02 Do.
Other expenses 61-13-02 Do.
Bridges and buildings
Salaries and wages 11-13-03 Do.
Materials 21-13-03 Do.
Purchased services 41-13-03 Do.
Other expenses 61-13-03 Do.
Signals
Salaries and wages 11-13-04 Do.
Materials 21-13-04 Do.
Purchased services 41-13-04 Do.
Other expenses 61-13-04 Do.
Communications
Salaries and wages 11-13-05 Do.
Materials 21-13-05 Do.
Purchased services 41-13-05 Do.
Other expenses 61-13-05 Do.
Other
Salaries and wages 11-13-06 Do.
Materials 21-13-06 Do.
Purchased services 41-13-06 Do.
Other expenses 61-13-06 Do.
(2) Repair maintenance and other roadway—running:
Salaries and wages 11-11-10 Do.
Materials 21-11-10 Do.
Repairs by others—DR 39-11-10 Do.
Repairs for others—CR 40-11-10 Do.
Purchased services 41-11-10 Do.
Other expenses 61-11-10 Do.
Roadway—switching
Salaries and wages 11-12-10 Do.
Materials 21-12-10 Do.
Repairs by others—DR 39-12-10 Do.
Repairs for others—CR 40-12-10 Do.
Purchased services 41-12-10 Do.
Other expenses 61-12-10 Do.
Tunnels and subways—running
Salaries and wages 11-11-11 Do.
Materials 21-11-11 Do.
Repairs by others—DR 39-11-11 Do.
Repairs for others—CR 40-11-11 Do.
Purchased services 41-11-11 Do.
Other expenses 61-11-11 Do.
Tunnels and subways—switching
Salaries and wages 11-12-11 Do.
Materials 21-12-11 Do.
Repairs by others—DR 39-12-11 Do.
Repairs for others—CR 40-12-11 Do.
Purchased services 41-12-11 Do.
Other expenses 61-12-11 Do.
Bridges and culverts—running
Salaries and wages 11-11-12 Do.
Materials 21-11-12 Do.
Repairs by others—DR 39-11-12 Do.
Repairs for others—CR 40-11-12 Do.
Purchased services 41-11-12 Do.
Other expenses 61-11-12 Do.
Bridges and culverts—switching
Salaries and wages 11-12-12 Do.
Materials 21-12-12 Do.
Repairs by others—DR 39-12-12 Do.
Repairs for others—CR 40-12-12 Do.
Purchased services 41-12-12 Do.
Other expenses 61-12-12 Do.
Ties—running—material 21-11-13 Do.
Ties—switching—material 21-12-13 Do.
Rails—running—material 21-11-14 Do.
Rails—switching—material 21-12-14 Do.
Other track material—running—material 21-11-15 Do.
Other track material—switching—material 21-12-15 Do.
Ballast—running—material 21-11-16 Do.
Ballast—switching—material 21-12-16 Do.
Track laying and surfacing—running
Code of Federal Regulations 228
Salaries and wages 11-11-17 Do.
Materials 21-11-17 Do.
Repairs by others—DR 39-11-17 Do.
Repairs for others—CR 40-11-17 Do.
Purchased services 41-11-17 Do.
Other expenses 61-11-17 Do.
Track laying and surfacing—switching
Salaries and wages 11-12-17 Do.
Materials 21-12-17 Do.
Repairs by others—DR 39-12-17 Do.
Repairs for others—CR 40-12-17 Do.
Purchased services 41-12-17 Do.
Other expenses 61-12-17 Do.
Road property damaged—running
Salaries and wages 11-11-48 Do.
Materials 21-11-48 Do.
Repairs by others—DR 39-11-48 Do.
Repairs for others—CR 40-11-48 Do.
Purchased services 41-11-48 Do.
Other expenses 61-11-48 Do.
Road property damaged—switching
Salaries and wages 11-12-48 Do.
Materials 21-12-48 Do.
Repairs by others—DR 39-12-48 Do.
Repairs for others—CR 40-12-48 Do.
Purchased services 41-12-48 Do.
Other Expenses 61-12-48 Do.
Road property damaged—other
Salaries and wages 1-13-48 Do.
Materials 21-13-48 Do.
Repairs by others—DR 39-13-48 Do.
Repairs for others—CR 40-13-48 Do.
Purchased services 41-13-48 Do.
Other expenses 61-13-48 Do.
Signals and interlockers—running
Salaries and wages 11-11-19 Do.
Materials 21-11-19 Do.
Repairs by others—DR 39-11-19 Do.
Repairs for others—CR 40-11-19 Do.
Purchased services 41-11-19 Do.
Other expenses 61-11-19 Do.
Signals and interlockers—switching
Salaries and wages 11-12-19 Do.
Materials 21-12-19 Do.
Repairs by others—DR 39-12-19 Do.
Repairs for others—CR 40-12-19 Do.
Purchased services 41-12-19 Do.
Other expenses 61-12-19 Do.
Communications systems
Salaries and wages 11-13-20 Do.
Materials 21-13-20 Do.
Repairs by others—DR 39-13-20 Do.
Repairs for others—CR 40-13-20 Do.
Purchased services 41-13-20 Do.
Other expenses 61-13-20 Do.
Electric power systems
Salaries and wages 11-13-21 Do.
Materials 21-13-21 Do.
Repairs by others—DR 39-13-21 Do.
Repairs for others—CR 40-13-21 Do.
Purchased services 41-13-21 Do.
Other expenses 61-13-21 Do.
Highway grade crossings—running
Salaries and wages 11-11-22 Do.
Materials 21-11-22 Do.
Repairs by others—DR 39-11-22 Do.
Repairs for others—CR 40-11-22 Do.
Purchased services 41-11-22 Do.
Other expenses 61-11-22 Do.
Highway grade crossings—switching
Salaries and wages 11-12-22 Do.
Materials 21-12-22 Do.
Repairs by others—DR 39-12-22 Do.
Repairs for others—CR 40-12-22 Do.
Code of Federal Regulations 229
Purchased services 41-12-22 Do.
Other expenses 61-12-22 Do.
Station and office buildings
Salaries and wages 11-13-23 Do.
Materials 21-13-23 Do.
Repairs by others—DR 39-13-23 Do.
Repairs for others—CR 40-13-23 Do.
Purchased services 41-13-23 Do.
Other expenses 61-13-23 Do.
Station buildings—locomotives
Salaries and wages 11-13-24 Do.
Materials 21-13-24 Do.
Repairs by others—DR 39-13-24 Do.
Repairs for others—CR 40-13-24 Do.
Purchased services 41-13-24 Do.
Other expenses 61-13-24 Do.
Shop buildings—freight cars
Salaries and wages 11-13-25 Do.
Materials 21-13-25 Do.
Repairs by others—DR 39-13-25 Do.
Repairs for others—CR 40-13-25 Do.
Purchased services 41-13-25 Do.
Other expenses 61-13-25 Do.
Shop buildings—other equipment
Salaries and wages 11-13-26 Do.
Materials 21-13-26 Do.
Repairs by others—DR 39-13-26 Do.
Repairs for others—CR 40-13-26 Do.
Purchased services 41-13-26 Do.
Other expenses 61-13-26 Do.
Locomotive servicing facilities
Salaries and wages 11-13-27 Do.
Materials 21-13-27 Do.
Repairs by others—DR 39-13-27 Do.
Repairs for others—CR 40-13-27 Do.
Purchased services 41-13-27 Do.
Other expenses 61-13-27 Do.
Miscellaneous buildings and structures
Salaries and wages 11-13-28 Do.
Materials 21-13-28 Do.
Repairs by others—DR 39-13-28 Do.
Repairs for others—CR 40-13-28 Do.
Purchased services 41-13-28 Do.
Other expenses 61-13-28 Do.
Coal terminals
Salaries and wages 11-13-29 Do.
Materials 21-13-29 Do.
Repairs by others—DR 39-13-29 Do.
Repairs for others—CR 40-13-29 Do.
Purchased services 41-13-29 Do.
Other expenses 61-13-29 Do.
Ore terminals
Salaries and wages 11-13-30 Do.
Materials 21-13-30 Do.
Repairs by others—DR 39-13-30 Do.
Repairs for others—CR 40-13-30 Do.
Purchased services 41-13-30 Do.
Other expenses 61-13-30 Do.
TOFC/COFC terminals
Salaries and wages 11-13-31 Do.
Materials 21-13-31 Do.
Repairs by others—DR 39-13-31 Do.
Repairs for others—CR 40-13-31 Do.
Purchased services 41-13-21 Do.
Other expenses 61-13-31 Do.
Other marine terminals
Salaries and wages 11-13-32 Do.
Materials 21-13-32 Do.
Repairs by others—DR 39-13-32 Do.
Repairs for others—CR 40-13-32 Do.
Purchased services 41-13-32 Do.
Other expenses 61-13-32 Do.
Motor vehicle loading and distribution facilities
Code of Federal Regulations 230
Salaries and wages 11-13-33 Do.
Materials 21-13-33 Do.
Repairs by others—DR 39-13-33 Do.
Repairs for others—CR 40-13-33 Do.
Purchased services 41-13-33 Do.
Other expenses 61-13-33 Do.
Facilities for other specialized service operations
Salaries and wages 11-13-35 Do.
Materials 21-13-35 Do.
Repairs by others—DR 39-13-35 Do.
Repairs for others—CR 40-13-35 Do.
Purchased services 41-13-35 Do.
Other expenses 61-13-35 Do.
Roadway machines
Salaries and wages 11-13-36 Daily repair costs per GMA, for each type of machine used on the branch line sec. 1152.33(a)(1) .
Materials 21-13-36 Do.
Repairs by others—DR 39-13-36 Do.
Repairs for others—CR 40-13-36 Do.
Purchased services 41-13-36 Do.
Other expenses 61-13-36 Do.
Small tools and supplies
Other expenses 11-13-37 Assign supplies on the daily costs per GMA, for each type of machine used on the branch; small tool assign to maintenance of way 11- 11/12-10 through 17, and 48, sec. 1152.33(a)(2) .
Materials 21-13-37 Do.
Repairs by others—DR 39-13-37 Do.
Repairs for others—CR 40-13-37 Do.
Purchased services 41-13-37 Do.
Other expenses 61-13-37 Do.
Snow removal
Salaries and wages 11-13-38 Actual.
Materials 21-13-38 Do.
Repairs by others—DR 39-13-38 Do.
Repairs for others—CR 40-13-38 Do.
Purchased Services 41-13-38 Do.
Other expenses 61-13-38 Do.
Fringe benefits—running 12-11-00 11-11-XX, sec. 1152.33(a)(3)(i) .
Fringe benefits—switching 12-12-00 11-12-XX, sec. 1152.33(a)(3)(ii) .
Fringe benefits—other 12-13-00 11-13-XX, sec. 1152.33(a)(3)(iii) .
Casualties and insurance—running
Other casualties 52-11-00 Actual.
Insurance 53-11-00 Do.
Casualties and insurance—switching
Other casualties 52-12-00 Do.
Insurance 53-12-00 Do.
Lease rentals—debit—running 31-11-00 Do.
Lease rentals—debit—switching 31-12-00 Do.
Lease rentals—debit—other 31-13-00 Do.
Lease rentals—credit—running 32-11-00 Do.
Lease rentals—credit—switching 32-12-00 Do.
Lease rentals—credit—other 32-13-00 Do.
Joint facility rent—debit—running 33-11-00 Do.
Joint facility rent—debit—switching 33-12-00 Do.
Casualties and insurance—other
Other casualties 52-13-00 Do.
Insurance 53-13-00 Do.
Joint facility—debit—other 33-13-00 Do.
Joint facility rent—credit—running 34-11-00 Do.
Joint facility rent—credit—switching 34-12-00 Do.
Joint facility rent—credit—other 34-13-00 Do.
Other rents—debit—running 35-11-00 Do.
Other rents—debit—switching 35-12-00 Do.
Other rents—debit—other 35-13-00 Do.
Other rents—credit—running 36-11-00 Do.
Other rents—credit—switching 36-12-00 Do.
Other rents—credit—other 36-13-00 Do.
Depreciation—running 62-11-00 Do.
Depreciation—switching 62-12-00 Do.
Depreciation—other 62-13-00 Do.
Joint facility—debit—running 37-11-00 Do.
Code of Federal Regulations 231
Joint facility—debit—switching 37-12-00 Do.
Joint facility—debit—other 37-13-00 Do.
Joint facility—credit—running 38-11-00 Do.
Joint facility—credit—switching 38-12-00 Do.
Joint facility—credit—other 38-13-00 Do.
Dismantling retired road property—running
Salaries and wages 11-11-39 Do.
Materials 21-11-39 Do.
Purchased services 41-11-39 Do.
Other expenses 61-11-39 Do.
Dismantling retired road property—switching
Salaries and wages 11-12-39 Do.
Materials 21-12-39 Do.
Purchased services 41-12-39 Do.
Other expenses 61-12-39 Do.
Dismantling retired road property—other
Salaries and wages 11-13-39 Do.
Materials 21-13-39 Do.
Purchased services 41-13-39 Do.
Other expenses 61-13-39 Do.
Other—running
Salaries and wages 11-11-99 Do.
Materials 21-11-99 Do.
Purchased services 41-11-99 Do.
Other expenses 61-11-99 Do.
Other—switching
Salaries and wages 11-12-99 Do.
Materials 21-12-99 Do.
Purchased Services 41-12-99 Do.
Other Expenses 61-12-99 Do.
Other—other
Salaries and wages 11-13-99 Do.
Materials 21-13-99 Do.
Purchased services 41-13-99 Do.
Other expenses 61-13-99 Do.
(b) Maintenance of equipment: