49 CFR § 371.13 - Accounting.

---
identifier: "/us/cfr/t49/s371.13"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 371.13 - Accounting."
title_number: 49
title_name: "Transportation"
section_number: "371.13"
section_name: "Accounting."
chapter_name: "FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION"
subchapter_number: "B"
subchapter_name: "FEDERAL MOTOR CARRIER SAFETY REGULATIONS"
part_number: "371"
part_name: "BROKERS OF PROPERTY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "49 U.S.C. 13301, 13501, and 14122; subtitle B, title IV of Pub. L. 109-59; and 49 CFR 1.87."
regulatory_source: "45 FR 68942, Oct. 17, 1980, unless otherwise noted. Redesignated at 61 FR 54707, Oct. 21, 1996."
cfr_part: "371"
---


# 371.13 Accounting.

Each broker who engages in any other business shall maintain accounts so that the revenues and expenses relating to the brokerage portion of its business are segregated from its other activities. Expenses that are common shall be allocated on an equitable basis; however, the broker must be prepared to explain the basis for the allocation.

[45 FR 68943, Oct. 17, 1980]