CFR > Title 49 - Transportation > SUBTITLE B—Other Regulations Relating to Transportation > CHAPTER X—SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Parts 1000-1019–1332) > SUBCHAPTER C—ACCOUNTS, RECORDS AND REPORTS (Parts 1200-1219–1281) > PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 > 1242.10—Administration—track (account XX-19-02).

1242.10—Administration—track (account XX-19-02).

Separate common administration—track expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services:
Roadway:
Running (XX-17-10)
Switching (XX-18-10)
Ties:
Running (21-17-13)
Switching (21-18-13)
Rails:
Running (21-17-14)
Switching (21-18-14)
Other Track Materials:
Running (21-17-15)
Switching (21-18-15)
Ballast:
Running (21-17-16)
Switching (21-18-16)
Track Laying and Surfacing:
Running (XX-17-17)
Switching (XX-18-17)
Road Property Damaged:
Running (XX-17-48)
Switching (XX-18-48)
Other (XX-19-48)
Dismantling Retired Road Property:
Running (XX-17-39)
Switching (XX-18-39)
Other (XX-19-39)