e-CFR Navigation Aids


Simple Search

Advanced Search

 — Boolean

 — Proximity


Search History

Search Tips


Latest Updates

User Info


Agency List

Incorporation By Reference

eCFR logo

Related Resources

Electronic Code of Federal Regulations

We invite you to try out our new beta eCFR site at https://ecfr.federalregister.gov. We have made big changes to make the eCFR easier to use. Be sure to leave feedback using the Feedback button on the bottom right of each page!

e-CFR data is current as of February 24, 2021

Title 49Subtitle BChapter XSubchapter CPart 1242

TITLE 49—Transportation






List of Instructions

Separation of common operating expenses.


Expenses solely related to freight service and passenger service.
Common expenses.
Made by accounting divisions.
Special tests.
Operating expense account number notation.
Instructions for separation.

Operating Expenses—Way and Structures

Administration—track (account XX-19-02).
Administration—bridges and buildings (account XX-19-03).
Administration—signals (account XX-19-04).
Administration—communications (account XX-19-05).
Administration—other (account XX-19-06).
Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (accounts XX-17-10 to XX-18-12 inclusive, 21-17-13 to 21-18-16 inclusive, XX-17-17, XX-18-17, XX-17-48, and XX-18-48).
Road property damaged—other (account XX-19-48).
Signals and interlockers (accounts XX-17-19 and XX-18-19).
Communication systems (account XX-19-20).
Electric power systems (account XX-19-21).
Highway grade crossings (accounts XX-17-22 and XX-18-22).
Station and office buildings (account XX-19-23).
Shop buildings—locomotives (account XX-19-24).
Shop buildings—freight cars (account XX-13-25).
Shop buildings—other equipment (account XX-19-26).
Locomotive servicing facilities (account XX-19-27).
Miscellaneous building and structures (account XX-19-28).
Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other specialized service operations (accounts XX-13-29 to XX-13-35, inclusive).
Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive).
Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).
Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00).
Lease rentals—debit and credit and other rents—debit and credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, 32-19-00, 35-17-00, 35-18-00, 35-19-00, 36-17-00, 36-18-00, and 36-19-00).
Joint facility rents—debit and credit and joint facility—debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, 34-17-00, 34-18-00, 34-19-00, 37-17-00, 37-18-00, 37-19-00, 38-17-00, 38-18-00, and 38-19-00).
Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, and 50-19-00).

Operating Expenses—Equipment

Administration (account XX-26-01).
Repair and maintenance (account XX-26-41).
Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).
Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).
Fringe benefits (account 12-26-00).
Lease rentals—debit and credit, other rents—debit and credit, and repairs billed to others (accounts 31-26-00, 32-26-00, 35-26-00, 36-26-00 and 40-26-98).
Joint facility rents—debit and credit, and joint facility—debit and credit (accounts 33-26-00, 34-26-00, 37-26-00 and 38-26-00).
Other and casualties and insurance (accounts XX-26-99 and 50-26-00).
Administration, repair and maintenance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and insurance, lease rentals, joint facility rents, other rents, depreciation, joint facility, repairs billed to others, and other (accounts XX-22-01, XX-22-42, XX-22-40, XX-22-48, XX-22-39, 12-22-00, 50-22-00, 31-22-00 to 38-22-00 inclusive, 62-22-00, 40-22-98 and XX-22-99).
Administration (account XX-27-01).
Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44).
Passenger and other revenue equipment (account XX-27-45).
Computers and data processing equipment (account XX-27-46).
Machinery (account XX-27-40).
Work and other non-revenue equipment (account XX-27-47).
Equipment damaged (account XX-27-48).
Fringe benefits (account 12-27-00).
Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).
Lease rentals—debit and credit, other rents—debit and credit, repairs billed to others—credit (accounts 31-27-00, 32-27-00, 35-27-00, 36-27-00, and 40-27-98).
Joint facility rents—debit and credit and joint facility—debit and credit (accounts 33-27-00, 34-27-00, 37-27-00 and 38-27-00).
Other and casualties and insurance (accounts XX-27-99 and 50-27-00).

Operating Expenses—Transportation

Administration (account XX-51-01).
Engine crews and train crews (accounts XX-51-56 and XX-51-57).
Dispatching trains (account XX-51-58).
Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61).
Train inspection and lubrication (account XX-51-62).
Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).
Freight lost or damaged—solely related (to train) (account 51-51-00).
Clearing wrecks (account XX-51-63).
Fringe benefits (account 12-51-00).
Joint facility—debit and credit (accounts 37-51-00 and 38-51-00).
Other and casualties and insurance (accounts XX-51-99 and 50-51-00).
Administration (account XX-52-01).
Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches signals, retarders, and humps; and servicing locomotives (accounts XX-52-64, XX-52-65, XX-52-66, XX-52-59, XX-52-67, XX-52-68 and XX-52-69).
Freight lost or damaged—solely related (to yard) (account 51-52-00).
Clearing wrecks (account XX-52-63).
Fringe benefits (account 12-52-00).
Joint facility—debit and credit (accounts 37-52-00 and 38-52-00).
Other and casualties and insurance (accounts XX-52-99 and 50-52-00).
Cleaning car interiors and freight lost and damaged—all other (accounts XX-53-70 and 51-53-00).
Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72).
Fringe benefits (account 12-53-00).
Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99).
Administration (account XX-55-01).
Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78).
Communication systems operations (account XX-55-77).
Fringe benefits (account 12-55-00).
Joint facility—debit and credit (accounts 37-55-00 and 38-55-00).
Other and casualties and insurance (accounts XX-55-99 and 50-55-00).

Operating Expenses

Officers—general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and secretarial; research and development; writedown of uncollectible accounts; property taxes; other taxes except on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99).
Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).
Fringe benefits (account 12-63-00).
Industrial development (account XX-61-90).
Joint facility—debit and credit and casualties and insurance (accounts 37-63-00, 38-63-00 and 50-63-00).

Need assistance?