49 C.F.R. § 1242.24 Shop buildings—other equipment (account XX–19–26).
Title 49 - Transportation
Assign directly to freight (or as particular facts suggest otherwise).
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Way and Structures
§ 1242.24 Shop buildings—other equipment (account XX–19–26).