49 CFR § 1242.55 - Administration (account XX-51-01).

---
identifier: "/us/cfr/t49/s1242.55"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.55 - Administration (account XX-51-01)."
title_number: 49
title_name: "Transportation"
section_number: "1242.55"
section_name: "Administration (account XX-51-01)."
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"
---


# 1242.55 Administration (account XX-51-01).

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

Engine Crews (XX-51-56)

Train Crews (XX-51-57)

Dispatching Trains (XX-51-58)

Operating Signals and Interlockers (XX-51-59)

Operating Drawbridges (XX-51-60)

Highway Crossing Protection (XX-51-61)

Train Inspection and Lubrication (XX-51-62)

Locomotive Fuel (XX-51-67)

Electric Power Purchased/Produced for Motive Power (XX-51-68)

Servicing Locomotives (XX-51-69)

Clearing Wrecks (XX-51-63)