DOT 49 CFR PART 1242-2010 SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS.pdf

《DOT 49 CFR PART 1242-2010 SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS.pdf》由会员分享，可在线阅读，更多相关《DOT 49 CFR PART 1242-2010 SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS.pdf（14页珍藏版）》请在麦多课文档分享上搜索。

1、170 49 CFR Ch. X (10110 Edition) 1241.11 1The accounts mentioned in this part refer to and agree with part 1201 of this chapter. 1241.11 Annual reports of class I rail-roads. (a) Commencing with reports for the year ended December 31, 1973, and thereafter, until further order, all line- haul railroa

2、d companies of class I, as defined in 1240.1 of this chapter, sub-ject to section 20, Part I of the Inter-state Commerce Act, are required to file annual reports in accordance with Railroad Annual Report Form R1. Such annual report shall be filed in du-plicate in the office of the Office of Ec-onomi

3、cs, Environmental Analysis, and Administration, Surface Transpor-tation Board, Washington, DC 20423, on or before March 31 of the year fol-lowing the year which is being re-ported. (b) Reserved (49 U.S.C. 220, 313, 412 and 10321; 5 U.S.C. 553) 38 FR 32920, Nov. 29, 1973, as amended at 41 FR 21354, M

4、ay 25, 1976; 42 FR 1475, Jan. 7, 1977; 44 FR 65402, Nov. 13, 1979; 67 FR 57534, Sept. 11, 2002 1241.15 Railroad classification sur-vey form. Commencing with the year ending December 31, 1982, and thereafter, until further order, all railroad companies not required to file an Annual Report (Form R1)

5、shall compute their ad-justed revenues using the railroad rev-enue deflator formula. If there is a change in a carriers classification the survey form shall be filed with the Bu-reau of Accounts, Surface Transpor-tation Board, Washington, DC 20423, on or before March 31. 48 FR 2544, Jan. 20, 1983 PA

6、RT 1242SEPARATION OF COM-MON OPERATING EXPENSES BE-TWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAIL-ROADS1LIST OF INSTRUCTIONS Sec. 1242.00 Separation of common operating ex-penses. GENERAL 1242.01 Expenses solely related to freight service and passenger service. 1242.02 Common expenses. 1242.03

7、 Made by accounting divisions. 1242.04 Special tests. 1242.05 Operating expense account number notation. 1242.06 Instructions for separation. OPERATING EXPENSESWAY AND STRUCTURES 1242.10 Administrationtrack (account XX 1902). 1242.11 Administrationbridges and build-ings (account XX1903). 1242.12 Adm

8、inistrationsignals (account XX1904). 1242.13 Administrationcommunications (account XX1905). 1242.14 Administrationother (account XX 1906). 1242.15 Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (ac

9、counts XX1710 to XX1812, inclu-sive; 211713 to 211816, inclusive, XX 1717, XX1817, XX1748, and XX 1848). 1242.16 Road property damagedother (ac-count XX1948). 1242.17 Signals and interlockers (accounts XX1719 and XX1819). 1242.18 Communication systems (account XX1920). 1242.19 Electric power systems

10、 (account XX1921). 1242.20 Highway grade crossings (accounts XX1722 and XX1822). 1242.21 Station and office buildings (account XX1923). 1242.22 Shop buildingslocomotives (ac-count XX1924). 1242.23 Shop buildingsfreight cars (ac-count XX1325). 1242.24 Shop buildingsother equipment (account XX1926). 1

11、242.25 Locomotive servicing facilities (ac-count XX1927). 1242.26 Miscellaneous buildings and struc-tures (account XX1928). 1242.27 Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other sp

12、ecialized service operations (accounts XX1329 to XX1335, inclu-sive). 1242.28 Roadway machines, small tools and supplies, and snow removal (accounts XX1936 to XX1938, inclusive). 1242.29 Fringe benefits (accounts 121700, 121800, 121900). 1242.30 Dismantling retired road property and depreciation (ac

13、counts XX1739, XX1839, XX1939, 621700, 621800, and 621900). VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00180 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-171

14、 Surface Transportation Board, DOT Pt. 1242 1242.31 Lease rentalsdebit and credit and other rentsdebit and credit (accounts 311700, 311800, 311900, 321700, 3218 00, 321900, 351700, 351800, 351900, 36 1700, 361800, and 361900). 1242.32 Joint facility rentsdebit and credit and joint facilitydebit and

15、credit (ac-counts 331700, 331800, 331900, 3417 00, 341800, 341900, 371700, 371800, 37 1900, 381700, 381800, and 381900). 1242.33 Other expenses and casualties and insurance (accounts XX1799, XX1899, XX1999, 501700, 501800, and 501900). OPERATING EXPENSESEQUIPMENT Locomotives 1242.34 Administration (

16、account XX2601). 1242.35 Repair and maintenance (account XX2641). 1242.36 Machinery repair and equipment damaged (accounts XX2640 and XX26 48). 1242.37 Dismantling retired property and de-preciation (accounts XX2639 and 6226 00). 1242.38 Fringe benefits (account 122600). 1242.39 Lease rentalsdebit a

17、nd credit, other rentsdebit and credit, and repairs billed to others (accounts 312600, 3226 00, 352600, 362600, and 402698). 1242.40 Joint facility rentsdebit and cred-it, and joint facilitydebit and credit (accounts 332600, 342600, 372600, and 382600). 1242.41 Other and casualties and insurance (ac

18、counts XX2699 and 502600). Freight Cars 1242.42 Administration, repair and mainte-nance, machinery repair, equipment damaged, dismantling retired property, fringe benefits, other casualties and in-surance, lease rentals, joint facility rents, other rents, depreciation, joint fa-cility, repairs bille

19、d to others, and other (accounts XX2201, XX2242, XX2240, XX2248, XX2239, 122200, 502200, 31 2200 to 382200 inclusive, 622200, 4022 98, and XX2299). Other Equipment 1242.43 Administration (account XX2701). 1242.44 Trucks, trailers, and containers (rev-enue service) and floating equipment (revenue ser

20、vice) (accounts XX2343 and XX2344). 1242.45 Passenger and other revenue equip-ment (account XX2745). 1242.46 Computers and data processing equipment (account XX2746). 1242.47 Machinery (account XX2740). 1242.48 Work and other non-revenue equip-ment (account XX2747). 1242.49 Equipment damaged (accoun

21、t XX 2748). 1242.50 Fringe benefits (account 122700). 1242.51 Dismantling retired property and de-preciation (accounts XX2739 and 6227 00). 1242.52 Lease rentalsdebit and credit, other rentsdebit and credit, repairs billed to otherscredit (accounts 3127 00, 322700, 352700, 362700, and 4027 98). 1242

22、.53 Joint facility rentsdebit and credit and joint facilitydebit and credit (ac-counts 332700, 342700, 372700, and 38 2700). 1242.54 Other and casualties and insurance (accounts XX2799 and 502700). OPERATING EXPENSESTRANSPORTATION Train Operations 1242.55 Administration (account XX5101). 1242.56 Eng

23、ine crews and train crews (ac-counts XX5156 and XX5157). 1242.57 Dispatching trains (account XX51 58). 1242.58 Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX5159, XX5160, and XX5161). 1242.59 Train inspection and lubrication (ac-count XX5162). 124

24、2.60 Locomotive fuel, electric power pur-chased/produced for motive power, and servicing locomotives (accounts XX51 67, XX5168, and XX5169). 1242.61 Freight lost or damagedsolely re-lated (to train) (account 515100). 1242.62 Clearing wrecks (account XX5163). 1242.63 Fringe benefits (account 125100).

25、 1242.64 Joint facilitydebit and credit (ac-counts 375100 and 385100). 1242.65 Other and casualties and insurance (accounts XX5199 and 505100). Yard Operations 1242.66 Administration (account XX5201). 1242.67 Switch crews; controlling oper-ations; yard and terminal clerical; loco-motive fuel; electr

26、ic power purchased/ produced for motive power; operating switches, signals, retarders, and humps; and servicing locomotives (accounts XX 5264, XX5265, XX5266, XX5259, XX 5267, XX5268, and XX5269). 1242.68 Freight lost or damagedsolely re-lated (to yard) (account 515200). 1242.69 Clearing wrecks (acc

27、ount XX5263). 1242.70 Fringe benefits (account 125200). 1242.71 Joint facilitydebit and credit (ac-counts 375200 and 385200). 1242.72 Other and casualties and insurance (accounts XX5299 and 505200). Train and Yard Operations Common 1242.73 Cleaning car interiors and freight lost and damagedall other

28、 (accounts XX5370 and 515300). VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00181 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-172 49 CFR Ch. X (10110 Edition)

29、 1242.00 1242.74 Adjusting and transferring loads, and car loading devices and grain doors (accounts XX3371 and XX3372). 1242.75 Fringe benefits (account 125300). Specialized Service Operations 1242.76 Administration; pickup and delivery, marine line haul and rail substitute serv-ice; loading, unloa

30、ding and local marine; protective services; freight lost or dam-agedsolely related; fringe benefits; cas-ualties and insurance; joint facility, and other (accounts XX3401, XX3473, XX 3474, XX3475, 513400, 123400, 5034 00, 373400, 383400, and XX3499). Administrative Support Operations 1242.77 Adminis

31、tration (account XX5501). 1242.78 Employees performing clerical and accounting functions, and loss and dam-age claims processing (accounts XX5576 and XX5578). 1242.79 Communication systems operations (account XX5577). 1242.80 Fringe benefits (account 125500). 1242.81 Joint facilitydebit and credit (

32、ac-counts 375500 and 385500). 1242.82 Other and casualties and insurance (accounts XX5599 and 505500). OPERATING EXPENSES General and Administration 1242.83 Officersgeneral superintendence; accounting, auditing and finance; man-agement services and data processing; personnel and labor relations; leg

33、al and secretarial; research and development; writedown of uncollectible accounts; property taxes; other taxes except on corporate income or payrolls; and other (accounts XX6301, XX6386, XX6387, XX6391, XX6392, XX6394, 636300, 646300, 656300, and XX6399). 1242.84 Marketing, sales, and public rela-ti

34、ons and advertising (accounts XX6388, XX6389, and XX6393). 1242.85 Fringe benefits (account 126300). 1242.86 Industrial development (account XX6190). 1242.87 Joint facilitydebit and credit and casualties and insurance (accounts 3763 00, 386300, and 506300). AUTHORITY: 49 U.S.C. 721, 11142. SOURCE: 4

35、3 FR 7637, Feb. 24, 1978, unless otherwise noted. NOTE: The report forms prescribed by part 1242 are available upon request from the Of-fice of Economics, Environmental Analysis, and Administration, Surface Transportation Board, Washington, DC 204230001. LIST OF INSTRUCTIONS 1242.00 Separation of co

36、mmon oper-ating expenses. (a) Commencing with annual reports for the year 1978 or for any portion thereof until further order, all class I railroad companies including class I switching and terminal companies sub-ject to section 20 of the Interstate Commerce Act as amended shall sepa-rate operating

37、expenses common to both freight service and passenger serv-ice in accordance with the regulation in this part. (b) The carrier shall maintain records supporting its common operating ex-pense apportionments to freight and passenger services. The carrier shall re-port common expense apportionments to

38、the Board as required. 43 FR 7637, Feb. 24, 1978, as amended at 67 FR 57534, Sept. 11, 2002 GENERAL 1242.01 Expenses solely related to freight service and passenger serv-ice. The Uniform System of Accounts for Railroad Companies (49 CFR part 1201) requires that carriers assign directly to freight se

39、rvice or to passenger service, including allied services, the expenses, taxes, and purchased services incurred solely for the benefit of either freight or passenger service. 1242.02 Common expenses. The Uniform System of Accounts also requires that carriers assign to common expense accounts the rema

40、in-ing expenses, taxes and purchased serv-ices which are not solely related to ei-ther freight or passenger service. The following instructions govern the sepa-ration of common expense accounts be-tween freight and passenger services. 1242.03 Made by accounting divi-sions. The separation shall be ma

41、de by ac-counting divisions, where such divi-sions are maintained, and the aggre-gate of the accounting divisions re-ported for the quarter and for the year. VerDate Mar2010 08:56 Nov 10, 2010 Jkt 220220 PO 00000 Frm 00182 Fmt 8010 Sfmt 8010 Y:SGML220220.XXX 220220erowe on DSK5CLS3C1PROD with CFRPro

42、vided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-173 Surface Transportation Board, DOT 1242.06 1242.04 Special tests. When the separation of common ex-pense accounts between freight and passenger services is based upon special tests or service unit facto

43、rs, such tests shall be made at sufficiently frequent intervals to represent actual operating conditions. The service unit factors used are those of the reporting period. 1242.05 Operating expense account number notation. (a) The operating expense account numbers consist of a six-digit coding struct

44、ure divided into three two-digit groups. The first two-digit group de-notes natural expenses; the second group denotes activities/subactivities for freight, passenger or common serv-ice; and the third group signifies appli-cable function assignment. (b) For reporting purposes, four nat-ural expense

45、categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (ac-counts 31-XX-XX to 41-XX-XX, inclu-sive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52- XX-XX, 53-XX-X

46、X and 12-XX-XX). (c) The symbol XX in the first two- digit group is used throughout the sep-aration instructions to denote more than one natural expense associated with the same activity/subactivity- function account structure. For report-ing purposes, the natural expense ac-count numbers represente

47、d by XX include: 11Salaries and wages; 21Materials, tools, supplies, fuels, and lu-bricants; 30 or 41Purchased services: 30Summation of certain purchased serv-ice accounts; 41Other purchased services; 61General. (d) The 30 natural expense designa-tion indicates a summation of specific purchased serv

48、ice accounts that are re-ported in total rather than individ-ually. The specific accounts under the way and structures activity except for administration functions include 39 1XXX, repairs billed by others, Dr.; 40 1XXX, repairs billed to others, cr.; and 411XXX, other purchased services. For the equipment activity