49 C.F.R. § 1242.30 Dismantling retired road property and depreciation (accounts XX–17–39, XX–18–39, XX–19–39, 62–17–00, 62–18–00, and 62–19–00).
Title 49 - Transportation
Separate common expenses in each account for each subactivity (running, switching and other) in proportion to the separation of common repair and maintenance expenses associated with the particular common properties depreciated and/or dismantled.
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Way and Structures
§ 1242.30 Dismantling retired road property and depreciation (accounts XX–17–39, XX–18–39, XX–19–39, 62–17–00, 62–18–00, and 62–19–00).