49 C.F.R. § 1242.48 Work and other non-revenue equipment (account XX–27–47).
Title 49 - Transportation
Separate common expenses according to distribution of common expenses in Way and structures—administration—other (account XX–19–06).
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Equipment
§ 1242.48 Work and other non-revenue equipment (account XX–27–47).