49 CFR § 1242.36 - Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).

---
identifier: "/us/cfr/t49/s1242.36"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.36 - Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48)."
title_number: 49
title_name: "Transportation"
section_number: "1242.36"
section_name: "Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48)."
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"
---


# 1242.36 Machinery repair and equipment damaged (accounts XX-26-40 and XX-26-48).

Separate common expenses according to separation of common expenses in repair and maintenance (account XX-26-41).