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49 CFR § 1242.76 - Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99).

---
identifier: "/us/cfr/t49/s1242.76"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.76 - Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99)."
title_number: 49
title_name: "Transportation"
section_number: "1242.76"
section_name: "Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99)."
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"
---

# 1242.76 Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99).

These accounts pertain solely to freight service and contain no common expenses for separation herein.

****administrative support operations