49 CFR § 1242.82 - Other and casualties and insurance (accounts XX-55-99 and 50-55-00).

---
identifier: "/us/cfr/t49/s1242.82"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1242.82 - Other and casualties and insurance (accounts XX-55-99 and 50-55-00)."
title_number: 49
title_name: "Transportation"
section_number: "1242.82"
section_name: "Other and casualties and insurance (accounts XX-55-99 and 50-55-00)."
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"
---


# 1242.82 Other and casualties and insurance (accounts XX-55-99 and 50-55-00).

Separate common expenses on the basis of the percentages calculated for the separation of administration (account XX-55-01).