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 > 1242.61—Freight lost or damaged—solely related (to train) (account 51-51-00).

1242.61—Freight lost or damaged—solely related (to train) (account 51-51-00).

Separate common expenses on the basis of proportion of the solely related expenses assigned to freight and passenger services or on the basis of a special study.