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Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Inst. Instruction

Current as of January 02, 2025 | Updated by Findlaw Staff

(1) The operating expense accounts use a six-digit code. The first two digits denote natural expense, the second two digits denote activity/subactivity, and the third two digits denote detailed functions. [See Table A for an overview of the coding structure and Tables B–E for detailed functions.]

(2) The operating expense account explanations use a three-tier format. Section 1 contains natural expense explanations with applicable activity/subactivity and function assignment. Section 2 details the activity/subactivity explanations. Section 3 explains the functions appropriate for each activity/subactivity. To obtain a complete explanation for a particular account, refer to section 1 to locate the natural expense and activity/subactivity (first four digits) and read the appropriate account text. Accounts that are assigned to functions are appropriately listed. For further information, refer to section 2 and section 3.

(3) All accounts listed in Table A and section 1 are for freight only. Refer to Table F for applicable passenger or common account codes. Account numbers designated with an asterisk in section 1 denote freight only accounts, while other accounts are used for both freight and passenger or common accounts.

(4) All expense assigned to common operating accounts shall be allocated to freight and passenger accounts in accordance with part 1242 of this chapter.

TABLE A—CODING STRUCTURE FOR RAILWAY OPERATING EXPENSE ACCOUNTS1

XX-00

Way and structures XX-10

Control

Running

Switching

Other

Freight2

XX-00

XX-11

XX-12

XX-13

Personnel

10-00

Salaries and wages

11-00

311-11

311-12

311-13

Fringe benefits

12-00

12-11

12-12

12-13

Materiel

20-00

Materiel, tools, supp, fuel, lubricants

21-00

321-11

321-12

321-13

Purchased services

30-00

Lease rentals–DR

31-00

31-11

31-12

31-13

Lease rentals–CR

32-00

32-11

32-12

32-13

Jt. Fac. Rent–DR

33-00

33-11

33-12

33-13

Jt. Fac. Rent–CR

34-00

34-11

34-12

34-13

Other rents–DR

35-00

35-11

35-12

35-13

Other rents–CR

36-00

36-11

36-12

36-13

Jt. facility–DR

37-00

37-11

37-12

37-13

Jt. facility–CR

38-00

38-11

38-12

38-13

Repairs billed by others–DR

39-00

339-11

339-12

339-13

Repairs billed to others–CR

40-00

340-11

340-12

340-13

Other purchase services

41-00

341-11

341-12

341-13

Claims and insurance

50-00

Loss damage claims

51-00

Other casualties

52-00

52-11

52-12

52-13

Insurance

53-00

53-11

53-12

53-13

General

60-00

Other expenses

61-00

361-11

361-12

361-13

Depreciation

62-00

62-11

62-12

62-13

Uncollectible account

63-00

Property taxes

64-00

Equipment XX-20

Locomotive

Freight cars

Other equipment

Freight2

XX-21

XX-22

XX-23

Personnel

Salaries and wages

311-21

311-22

11-23

Fringe benefits

12-21

12-22

12-23

Materiel

Materiel, tools, supp, fuel, lubricants

321-21

321-22

321-23

Purchased services

Lease rentals–DR

31-21

31-22

31-23

Lease rentals–CR

32-21

32-22

32-23

Jt. Fac. Rent–DR

33-21

33-22

33-23

Jt. Fac. Rent–CR

34-21

34-22

34-23

Other rents–DR

35-21

35-22

35-23

Other rents–CR

36-21

36-22

36-23

Jt. facility–DR

37-21

37-22

37-23

Jt. facility–CR

38-21

38-22

38-23

Repairs billed by others–DR

339-21

339-22

339-23

Repairs billed to others–CR

340-21

340-22

340-23

Other purchase services

341-21

341-22

341-23

Claims and insurance

Loss damage claims

Other casualties

52-21

52-22

52-23

Insurance

53-21

53-22

53-23

General

Other expenses

361-21

361-22

361-23

Depreciation

62-21

62-22

62-23

Uncollectible account

Property taxes

Transportation XX-30, 40, 50

XX-60

Train

Yard

Train and yard common

Specialized SVDS

Administrative support

General and administrative

Freight2

XX-31

XX-32

XX-33

XX-34

X X-35

XX-61

Personnel

Salaries and wages

311-31

311-32

311-33

311-34

311-35

311-61

Fringe benefits

12-31

12-32

12-33

12-34

12-35

12-61

Materiel

Materiel, tools, supp, fuel, lubricants

321-31

321-32

321-33

321-34

321-35

321-61

Purchased services

Lease rentals–DR

Lease rentals–CR

Jt. Fac. Rent–DR

Jt. Fac. Rent–CR

Other rents–DR

Other rents–CR

Jt. facility–DR

37-31

37-32

37-34

37-35

37-61

Jt. facility–CR

38-31

38-32

38-34

38-35

38-61

Repairs billed by others–DR

Repairs billed to others–CR

Other purchase services

341-31

341-32

341-33

341-34

341-35

341-61

Claims and insurance

Loss damage claims

51-31

51-32

51-33

51-34

Other casualties

52-31

52-32

52-34

52-35

52-61

Insurance

53-31

53-32

53-34

53-35

53-61

General

Other expenses

361-31

361-32

361-34

361-35

361-61

Depreciation

Uncollectible account

63-61

Property taxes

64-61

1 Each operating expense account has a six-digit code divided into three two-digit groups. The first two-digit group denotes the natural expense [see control column], the second group denotes the activity/subactivity for freight, passenger or common service [see Table F]; and the third group signifies applicable function assignment [see Tables B, C, D & E].

2 The account numbers shown on this matrix are for freight only. The account numbers for passenger and common are derived by applying the natural expense code (first two digits) to the activity codes shown in Table F. Natural expenses are used only in the same activities as shown for freight.

3 Expenses shall be reported by applicable functions [see account text].

TABLE B—FUNCTION CODE USE—WAY AND STRUCTURES

Running

Switching

Other

Code

Functions

1F

P

C

F

P

C

F

P

C

ADMINISTRATION

02

Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

03

Bridges and buildings․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

04

Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

05

Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

06

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

REPAIRS AND MAINTENANCE

10

Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

11

Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

12

Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

13

Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

14

Rails and other track material․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

16

Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

19

Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

20

Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

21

Power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

22

Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

․․․

․․․

․․․

23

Station and office buildings․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

24

Shop bldgs.— Locomotives․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

25

Shop bldgs.— Freight cars․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

26

Shop bldgs.— Other equipment․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

27

Locomotive servicing facilities․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

28

Misc. buildings and structures․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

29

Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

30

Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

31

TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

32

Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

33

Motor vehicle loading and distribution facilities

․․․

․․․

․․․

․․․

․․․

․․․

X

35

Facilities— Other specialized services operations

․․․

․․․

․․․

․․․

․․․

․․․

X

36

Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

37

Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

38

Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

39

Dismantling retired property․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

X

X

X

48

Road property damaged․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

X

X

X

OTHER

99

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

X

X

X

X

X

1 F—Freight; P—Passenger; C—Common.

TABLE C—FUNCTION CODE USE—EQUIPMENT

Locomotives

Freight Cars

Other
Equipment

Code

Functions

1F

P

C

F

P

C

F

P

C

ADMINISTRATION

01

Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

․․․

․․․

X

X

X

REPAIR AND MAINTENANCE

39

Dismantling retired property․․․․․․․․․․․․․․․․․․․

X

X

X

X

․․․

․․․

X

X

X

41

Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

․․․

․․․

․․․

․․․

․․․

․․․

42

Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

X

․․․

․․․

․․․

․․․

․․․

43

Trucks, trailers, containers in revenue service

․․․

․․․

․․․

․․․

․․․

․․․

X

․․․

․․․

44

Floating equipment in revenue service․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

․․․

․․․

45

Passenger and other revenue equipment․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

46

Computer systems and word processing equipment․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

47

Work and other nonrevenue equipment․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

48

Equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

․․․

․․․

X

X

X

49

Shop machinery— locomotives․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

50

Shop machinery—freight cars․․․․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

51

Shop machinery—other equipment․․․․․․․․․․․․․․․․․

․․․

․․․

․․․

․․․

․․․

․․․

X

X

X

99

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

X

․․․

․․․

X

X

X

1 F—Freight: P—Passenger; C—Common.

TABLE D—FUNCTION CODE USE—TRANSPORTATION

Train

Yard

Train and yard common

Specialized services

Administrative support

Code

*F

P

C

F

P

C

F

P

C

F

P

C

F

P

C

ADMINISTRATION

 

01

X

X

X

X

X

X

X

X

X

X

OPERATIONS

 

56

Engine

X

X

X

57

Train crews

X

X

X

58

Dispatching trains

X

X

X

59

Operating switches, signals, interlockers, retarders, humps

X

X

X

X

X

X

60

Operating drawbridges

X

X

X

61

Highway crossing protection

X

X

X

62

Train inspection and lubrication

X

X

X

63

Clearing wrecks

X

X

X

X

X

X

64

Switch crews

X

X

X

65

Controlling operations

X

X

X

66

Yard and terminal clerical

X

X

X

67

Locomotive fuel

X

X

X

X

X

X

68

Power purchased/produced for motive power

X

X

X

X

X

X

69

Servicing locomotives

X

X

X

X

X

X

70

Cleaning car interior

X

X

X

71

Adjusting, transferring loads

X

72

Car loading devices and grain doors

X

73

Pick up and delivery, marine haul, rail substitute service

X

74

Loading, unloading, local marine

X

75

Protective services

X

76

Clerks and accounting employees

X

X

X

77

Communications systems operations

X

X

X

78

Loss and damage claims processing

X

X

X

OTHER

99

Other

X

X

X

X

X

X

X

X

X

X

TABLE E—FUNCTIONAL CODE USE—GENERAL AND ADMINISTRATIVE

Code

Functions

Freight

Passenger

Common

ADMINISTRATION

Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

GENERAL

86

Accounting, auditing, finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

87

Management services and data and word processing․․․․․․․․․․․․․․․․․

X

X

X

88

Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

89

Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

90

Industrial development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

91

Personnel, labor relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

92

Legal and secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

93

Public relations and advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

94

Research and development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

OTHER

99

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

X

X

X

TABLE F—ACTIVITY/SUBACTIVITY CODE USE

Activity/subactivity

Freight

Code
passenger

Common

Way and structures:

Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

11

14

17

Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

12

15

18

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

13

16

19

Equipment:

Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

21

24

26

Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

22

N/A

N/A

Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

23

25

27

Transportation:

Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

31

41

51

Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

32

42

52

Train and yard common․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

33

43

53

Specialized services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

34

N/A

N/A

Administrative support․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

35

45

55

General and administrative

61

62

63
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Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Inst. Instruction - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-pt-49-1201-inst/

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