49 C.F.R. § 1242.61 Freight lost or damaged—solely related (to train) (account 51–51–00).
Title 49 - Transportation
Separate common expenses on the basis of proportion of the solely related expenses assigned to freight and passenger services or on the basis of a special study.
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Transportation
§ 1242.61 Freight lost or damaged—solely related (to train) (account 51–51–00).