49 CFR § 1242.11 - Administration—bridges and buildings (account XX-19-03).

---
identifier: "/us/cfr/t49/s1242.11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.11 - Administration—bridges and buildings (account XX-19-03)."
title_number: 49
title_name: "Transportation"
section_number: "1242.11"
section_name: "Administration—bridges and buildings (account XX-19-03)."
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"
---


# 1242.11 Administration—bridges and buildings (account XX-19-03).

Separate common administration—bridges and buildings 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:

Tunnels and Subways:

Running (XX-17-11)

Switching (XX-18-11)

Bridges and Culverts:

Running (XX-17-12)

Switching (XX-18-12)

Electric Power Systems (XX-19-21)

Station and Office Buildings (XX-19-23)

Shop Buildings:

Locomotives (XX-19-24)

Other Equipment (XX-19-26)

Locomotive Servicing Facilities (XX-19-27)

Miscellaneous Buildings and Structures (XX-19-28)