49 C.F.R. § 1242.37 Dismantling retired property and depreciation (accounts XX–26–39 and 62–26–00).
Title 49 - Transportation
Separate common expenses in each account 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—Equipment
§ 1242.37 Dismantling retired property and depreciation (accounts XX–26–39 and 62–26–00).