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 > 1242.18—Communication systems (account XX-19-20).

1242.18—Communication systems (account XX-19-20).

Separate common expenses on the basis of the common expense separation in:
Way and Structures—Administration—Track, Bridges and Culverts, and Signals (accounts XX-19-02 to XX-19-04, inclusive)
Equipment—Administration—Locomotives and Other Equipment (accounts XX-26-01 and XX-27-01)
Transportation—Administration—Train, Yard, and Administrative Support (accounts XX-51-01, XX-52-01, and XX-55-01)
Dispatching Trains (Account XX-51-58)