TITLE 49 - TRANSPORTATION

SUBTITLE B - OTHER REGULATIONS RELATING TO TRANSPORTATION

CHAPTER X - SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION

SUBCHAPTER C - ACCOUNTS, RECORDS AND REPORTS

PART 1242 - SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS

1242.24 - Shop buildingsother equipment (account XX1926).

Assign directly to freight (or as particular facts suggest otherwise).