49 C.F.R. § 1242.01 Expenses solely related to freight service and passenger service.
Title 49 - Transportation
The Uniform System of Accounts for Railroad Companies (49 CFR part 1201) requires that carriers assign directly to freight service or to passenger service, including allied services, the expenses, taxes, and purchased services incurred solely for the benefit of either freight or passenger service.
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
General
§ 1242.01 Expenses solely related to freight service and passenger service.
