49 C.F.R. § 1242.75 Fringe benefits (account 12–53–00).
Title 49 - Transportation
Separate common expenses in proportion to the freight/passenger separation calculated for the salaries and wages—cleaning car interiors common account (account 11–53–70). specialized service operations
Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
Operating Expenses—Transportation
§ 1242.75 Fringe benefits (account 12–53–00).