1. LawStack
  2. Title 49 - Transportation
  3. Subtitle B - OTHER REGULATIONS RELATING TO TRANSPORTATION
  4. Chapter X - SURFACE TRANSPORTATION BOARD
  5. Subchapter C - ACCOUNTS, RECORDS, AND REPORTS
  6. Part 1242 - SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS
  7. Topic - Operating Expenses
  8. 49 CFR § 1242.84
49 CFR § 1242.84
Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93)
November 18, 2020
CFR

Separate each common expense account on the basis of the solely related freight and passenger expense accounts.

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§ 1242.83 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)
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§ 1242.85 Fringe benefits (account 12-63-00)

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