49 C.F.R. § 1242.47 Machinery (account XX–27–40).
Title 49 - Transportation
Separate common expenses on the basis of the freight/passenger separation of administration (account XX–27–01).
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Equipment
§ 1242.47 Machinery (account XX–27–40).