49 CFR § 1242.25 - Locomotive servicing facilities (account XX-19-27).

---
identifier: "/us/cfr/t49/s1242.25"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.25 - Locomotive servicing facilities (account XX-19-27)."
title_number: 49
title_name: "Transportation"
section_number: "1242.25"
section_name: "Locomotive servicing facilities (account XX-19-27)."
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"
---


# 1242.25 Locomotive servicing facilities (account XX-19-27).

Separate common expenses according to distribution of common expenses in the following accounts:

Locomotive Fuel (XX-51-67 and XX-52-67)

Electric Power Purchased or Produced for Motive Power (XX-51-68 and XX-52-68)

Servicing Locomotives (XX-51-69 and XX-52-69)