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49 C.F.R. § 1242.87   Joint facility—debit and credit and casualties and insurance (accounts 37–63–00, 38–63–00 and 50–63–00).

Title 49: Transportation
PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
Operating Expenses

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§ 1242.87   Joint facility—debit and credit and casualties and insurance (accounts 37–63–00, 38–63–00 and 50–63–00).

Separate the common expenses in proportion to the total of all common expense separations determined in §§1242.83 and 1242.84 above.

Note: If compilation of the data in compliance with any of the above separation rules results in an undue burden in accounting expense, the carrier may request relief from such rules by letter to the Director, Bureau of Accounts. If reliable data can be developed through other methods and procedures, the carrier may request substitution of such methods also by letter to the Director, Bureau of Accounts. In both cases, the carrier shall support the request with full details.