49 CFR § 1242.20 - Highway grade crossings (accounts XX-17-22 and XX-18-22).

---
identifier: "/us/cfr/t49/s1242.20"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.20 - Highway grade crossings (accounts XX-17-22 and XX-18-22)."
title_number: 49
title_name: "Transportation"
section_number: "1242.20"
section_name: "Highway grade crossings (accounts XX-17-22 and XX-18-22)."
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"
---


# 1242.20 Highway grade crossings (accounts XX-17-22 and XX-18-22).

Separate running and switching common expenses according to distribution of the running and switching portions only of common expense accounts listed in § 1242.10, Administration—Track (account XX-19-02).