49 CFR § 1242.18 - Communication systems (account XX-19-20).
---
identifier: "/us/cfr/t49/s1242.18"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.18 - Communication systems (account XX-19-20)."
title_number: 49
title_name: "Transportation"
section_number: "1242.18"
section_name: "Communication systems (account XX-19-20)."
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"
---
# 1242.18 Communication systems (account XX-19-20).
Separate common expenses on the basis of the common expense separation in:
Way and Structures—Administration—Track, Bridges and Culverts, and Signals (accounts XX-19-02 to XX-19-04, inclusive)
Equipment—Administration—Locomotives and Other Equipment (accounts XX-26-01 and XX-27-01)
Transportation—Administration—Train, Yard, and Administrative Support (accounts XX-51-01, XX-52-01, and XX-55-01)
Dispatching Trains (Account XX-51-58)