49 CFR § 1242.60 - Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).

---
identifier: "/us/cfr/t49/s1242.60"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.60 - Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69)."
title_number: 49
title_name: "Transportation"
section_number: "1242.60"
section_name: "Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69)."
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"
---


# 1242.60 Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69).

Separate common expenses in each account on basis of direct expenses. If there are no direct expenses, separate on the basis of train hours and way-switching service hours.