PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
- 1242.00—Separation of common operating expenses.
- 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.
- 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—communica- tions (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 incl
- 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 building 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
- 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, and 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).
- 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, 36-17-0
- 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, 37-19-0
- 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).
- 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).
- 1242.42—Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility
- 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).
- 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).
- 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).
- 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;
- 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).
- 1242.73—Cleaning car interiors and freight lost and damaged—all other (accounts XX-53-70 and 51-53-00).
- 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).
- 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 relat
- 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).
- 1242.83—Officers—general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secretarial; research and de
- 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).