49 CFR § 1242.10 - Administration—track (account XX-19-02).

---
identifier: "/us/cfr/t49/s1242.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.10 - Administration—track (account XX-19-02)."
title_number: 49
title_name: "Transportation"
section_number: "1242.10"
section_name: "Administration—track (account XX-19-02)."
chapter_name: "SURFACE TRANSPORTATION BOARD"
subchapter_number: "C"
subchapter_name: "ACCOUNTS, RECORDS, AND REPORTS"
part_number: "1242"
part_name: "SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS"
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. 1321, 11142."
regulatory_source: "43 FR 7637, Feb. 24, 1978, unless otherwise noted."
cfr_part: "1242"
---


# 1242.10 Administration—track (account XX-19-02).

Separate common administration—track expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services:

Roadway:

Running (XX-17-10)

Switching (XX-18-10)

Ties:

Running (21-17-13)

Switching (21-18-13)

Rails:

Running (21-17-14)

Switching (21-18-14)

Other Track Materials:

Running (21-17-15)

Switching (21-18-15)

Ballast:

Running (21-17-16)

Switching (21-18-16)

Track Laying and Surfacing:

Running (XX-17-17)

Switching (XX-18-17)

Road Property Damaged:

Running (XX-17-48)

Switching (XX-18-48)

Other (XX-19-48)

Dismantling Retired Road Property:

Running (XX-17-39)

Switching (XX-18-39)

Other (XX-19-39)