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Current as of October 02, 2022 | Updated by FindLaw Staff
This account may be used as a control account for all accounts in the Personnel Series: Salaries and Wages. Fringe Benefits Not Included in Compensation.
Salaries and Wages—Control—11–00–00
This account series includes the compensation payable to employees for services performed. It includes amounts payable in connection with profit sharing and stock option plans that are part of employee compensation. This account series also includes amounts of compensation payable to employees for paid time off as a fringe benefit: Vacation pay, holiday pay, sick pay, and other payments considered direct compensation for time not worked. Amounts of labor billed by contractors, other companies, and joint facilities, are not considered salaries and wages of the carrier company and are not to be included in this account group. Its components shall be distributed to the following accounts in accordance with Instruction 1–12.
Salaries and Wages—Way and Structures—Running—11–11–XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track on the line of road and outside of classification yards. Compensation payable to officers and technical and clerical employees shall only be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-11-99 |
Salaries and Wages—Way and Structures—Switching—11–12–XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track within classification yards and stations. Compensation payable to officers and technical and clerical employees shall be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-12-99 |
Salaries and Wages—Way and Structures—Other—11–13–XX
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's structures other than roadway and track. Each administration account (functions 02–06) includes the compensation payable to all officers and technical and clerical employees associated with the Way and Structures Activity. This account shall be subdivided by the following functions:
Administration: | ||
---|---|---|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-02 | |
Bridges and Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-03 | |
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-04 | |
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-05 | |
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-06 | |
Repair and Maintenance: | ||
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-25 | |
Shop Buildings—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-27 | |
Miscellaneous Buildings and Structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-28 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *11-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-38 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-13-99 |
Salaries and Wages—Equipment—Locomotives—11–21–XX
This account includes the compensation payable to all officers and technical and clerical employees, repair and maintenance employees, and others who are associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-21-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-21-39 | |
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-21-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-21-99 |
Salaries and Wages—Equipment—Freight Cars—11–22–XX*
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-22-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-22-39 | |
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-22-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-22-99 |
Salaries and Wages—Equipment—Other Equipment—11–23–XX
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-39 | |
Trucks, Trailers, Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-23-43 | |
Floating Equipment–Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-23-44 | |
Passenger and Other Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-45 | |
Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-47 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-49 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-51 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-23-99 |
Salaries and Wages—Transportation—Train—11–31–XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the dispatching and operation of freight trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-01 | |
Operations: | ||
---|---|---|
Engine Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-56 | |
Train Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-57 | |
Dispatching Trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-58 | |
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 11-31-59 | |
Operating Drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-60 | |
Highway Crossing Protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-61 | |
Train Inspection and Lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-62 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-63 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-31-99 |
Salaries and Wages—Transportation—Yard—11–32–XX
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-01 | |
Operations: | ||
---|---|---|
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 11-32-59 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-63 | |
Switch Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-64 | |
Controlling Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-65 | |
Yard and Terminal Clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-66 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-32-69 | |
Other—Other | 11-32-99 |
Salaries and Wages—Transportation—Train and Yard—Common—11–33–XX
This account includes the compensation payable to all officers, performing functions incurred on behalf of both train and yard operations. This account shall be subdivided by the following functions:
Operations: | ||
---|---|---|
Cleaning Car Interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-33-70 | |
Adjusting and Transferring Loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-33-71 | |
Car Loading Devices and Grain Doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-33-72 |
Salaries and Wages—Transportation—Specialized Services—11–34–XX*
This account includes the compensation payable to all officers, technical and clerical employees, and other operational employees who are associated with operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the explanation of activities/subactivities. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-34-01 | |
Operations: | ||
---|---|---|
Pick Up and Delivery, Marine Line Haul, and Rail Substitute Service․․․․․․․․․ | 11-34-73 | |
Loading, Unloading, and Local Marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-34-74 | |
Protective Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-34-75 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-34-99 |
Salaries and Wages—Transportation—Administrative Support—11–35–XX
This account includes the compensation payable to all officers, are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the explanation of the Administrative Support Operations Subactivity. Each account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-35-01 | |
Operations: | ||
---|---|---|
Clerical and Accounting Employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-35-76 | |
Communication Systems Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-35-77 | |
Loss and Damage Claims Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-35-78 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-35-99 |
Salaries and Wages—General and Administrative—11–61–XX
This account includes the compensation payable to all employees who are associated with overall administration or other general support for carrier operations. Overall administration includes executive, legal, financial, treasury, accounting, budgeting, taxation, corporate planning, costing, marketing, advertising, traffic, corporate secretary, public relations, real estate, insurance administration, personnel administration, pension plan administration, general purchasing, labor relations, internal auditing, industrial engineering, and regulatory reporting. For further clarification refer to the explanation of the General and Administrative Activity. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-01 | |
General: | ||
---|---|---|
Accounting, Auditing, Finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-86 | |
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-88 | |
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-89 | |
Industrial Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *11-61-90 | |
Personnel and Labor Relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-91 | |
Legal and Secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-92 | |
Public Relations and Advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-93 | |
Research and Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-94 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 11-61-99 |
Fringe Benefits Not Included in Compensation—Control—12–00–00
This account series includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation. These benefits include the carrier portions of Railroad Retirement contributions, pension expense, unemployment taxes, dental plans, health plans, hospitalization insurance, life insurance, subsidies for employee lunchrooms, company entertainment facilities for personal use, and other benefits to employees that are not includible in direct compensation. They exclude travel expense on company business, casualties, workmen's compensation, as well as dues, memberships, and similar items when the direct beneficiary is clearly the company rather than the employee.
Fringe Benefits Not Included in Compensation—Way and Structures—Running․․․․․․․․․ | 12-11-00 |
Fringe Benefits Not Included in Compensation—Way and Structures—Switching․․․․․․․ | 12-12-00 |
Fringe Benefits Not Included in Compensation—Way and Structures—Other․․․․․․․․․․․ | 12-13-00 |
Fringe Benefits Not Included in Compensation—Equipment Locomotives․․․․․․․․․․․․․․ | 12-21-00 |
Fringe Benefits Not Included in Compensation—Equipment—Freight Cars․․․․․․․․․․․․․ | *12-22-00 |
Fringe Benefits Not Included in Compensation—Equipment—Other Equipment․․․․․․․․․․ | 12-23-00 |
Fringe Benefits Not Included in Compensation—Transportation—Train․․․․․․․․․․․․․․․ | 12-31-00 |
Fringe Benefits Not Included in Compensation—Transportation—Yard․․․․․․․․․․․․․․․․ | 12-32-00 |
Fringe Benefits Not Included in Compensation—Transportation—Train and Yard Common | 12-33-00 |
Fringe Benefits Not Included in Compensation—Transportation—Specialized Services | 12-34-00 |
Fringe Benefits Not Included in Compensation—Transportation—Administrative Support | 12-35-00 |
Fringe Benefits Not Included in Compensation—General and Administrative․․․․․․․․․ | 12-61-00 |
Material Control—20–00–00
This account may be used as a control account for the Material series: Materials, Tools, Supplies, Fuels, Lubricants.
Materials, Tools, Supplies, Fuels, Lubricants—Control—21–00–00
This account group includes the cost of items installed or commodities consumed which are charged to expense in connection with carrier operations. This account group includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. This account group excludes purchased services such as utilities, communications, postage and other items of similar nature. Its components shall be distributed to the following accounts:
Materials, Tools, Supplies, Fuels, Lubricants—Way and Structures—Running—21–11–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track on the line of the road and outside of classification yards. Each account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials, and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-19 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-11-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Way and Structures—Switching—21–12–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track within classification yards and stations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-29 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-12-48 |
Materials, Tools, Supplies, Fuels, Lubricants—Way and Structures—Other—21–13–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's structures not provided for in running or switching. Each account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration: | ||
---|---|---|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-02 | |
Bridges and Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-03 | |
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-04 | |
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-05 | |
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-06 | |
Repair and Maintenance: | ||
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-25 | |
Shop Buildings—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-27 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *21-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-38 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-13-99 |
Materials, Tools, Supplies, Fuels,Lubricants—Equipment—Locomotives—21–21–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of locomotives, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-21-01 | |
Repair and Maintenance: | ||
---|---|---|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-21-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-21-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Equipment—Freight Cars—21–22–XX*
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of freight-cars, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-22-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-22-39 | |
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-22-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-22-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Equipment—Other Equipment—21–23–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of equipment by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-39 | |
Trucks, Trailers, Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-23-43 | |
Floating Equipment–Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-23-44 | |
Passenger and Other Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-45 | |
Computer Systems and Word Processing Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-46 | |
Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-47 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-49 | |
Shop Machinery—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-23-50 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-51 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-23-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Transportation—Train—21–31–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with the dispatching and operation of freight trains over the charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-01 | |
Operations: | ||
---|---|---|
Engine Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-56 | |
Train Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-57 | |
Dispatching Trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-58 | |
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 21-31-59 | |
Operating Drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-60 | |
Highway Crossing Protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-61 | |
Train Inspection and Lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-62 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-63 | |
Locomotive Fuels․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-31-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Transportation—Yard—21–32–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in and in terminal switching and transfer service. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-01 | |
Operations: | ||
---|---|---|
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 21-32-59 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-63 | |
Switch Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-64 | |
Controlling Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-65 | |
Yard and Terminal Clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-66 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-32-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Transportation—Train and Yard Common—21–33–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed on behalf of both train and yard operations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, supplies, and similar items. Its components shall be distributed to the following functions in accordance with Instruction 1–18:
Operations: | ||
---|---|---|
Cleaning Car Interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-33-70 | |
Adjusting, Transferring Loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-33-71 | |
Car Loading Devices and Grain Doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-33-72 |
Materials, Tools, Supplies, Fuels, Lubricants—Transportation—Specialized Services—21–34–XX*
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the explanation of specialized services. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-34-01 | |
Operations: | ||
---|---|---|
Pick Up and Delivery, Marine Line Haul, and Rail Substitute Service․․․․․․․․․ | 21-34-73 | |
Loading, Unloading, and Local Marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-34-74 | |
Protective Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-34-75 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-34-99 |
Materials, Tools, Supplies, Fuels, Lubricants—Transportation—Administrative Support—21–35–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with providing direct administrative support for the Transportation Activity. For further clarification refer to the explanation of the Administrative Support Operations Subactivity. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-35-01 | |
Operations: | ||
---|---|---|
Clerks, Accounting Employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-35-76 | |
Communication Systems Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-35-77 | |
Loss and Damage Claims Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-35-78 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-35-99 |
Materials, Tools, Supplies, Fuels, Lubricants—General and Administrative—21–61–XX
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in providing overall administration or other general support for carrier operations. For further clarification refer to the definition of the General and Administrative Activity. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-01 | |
General: | ||
---|---|---|
Accounting, Auditing, Finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-86 | |
Management Services and Data and Word Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-87 | |
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-88 | |
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-89 | |
Industrial Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *21-61-90 | |
Legal and Secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-92 | |
Public Relations and Advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-93 | |
Research and Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-94 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 21-61-99 |
Purchased Services—Control—30–00–00
This account may be used as a control account for all accounts in the Purchased services series:
Lease Rentals—Dr.
Lease Rentals—Cr.
Joint Facility Rent—Dr.
Joint Facility Rent—Cr.
Other Rents—Dr.
Other Rents—Cr.
Joint Facility—Dr.
Joint Facility—Cr.
Repairs Billed by Others—Dr.
Repairs Billed to Others—Cr.
Other Purchased Services
Lease Rentals—Debit—Control—31–00–00
This account series includes the rentals of road property and equipment with terms of 30 days or more. This account excludes joint facility and joint trackage rents, insurance and maintenance elements of lease payments, and all elements of capital leases as defined in FASB Statement No. 13. Capitalized leases shall be included in the applicable property account for the particular asset leased [See Instruction 2–11b]. The components of this natural expense will be distributed to the following accounts in accordance with Instruction 1–18:
Lease Rentals—Dr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 31-11-00 |
Lease Rentals—Dr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 31-12-00 |
Lease Rentals—Dr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 31-13-00 |
Lease Rentals—Dr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 31-21-00 |
Lease Rentals—Dr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *31-22-00 |
Lease Rentals—Dr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 31-23-00 |
Lease Rentals—Credit—Control—32–00–00
This account group includes the rentals of owned property and equipment or subleases of leased road property and equipment with terms of from 30 days to one year. Longer term leases are indicative of a noncarrier operation and all revenues and expenses related to such property and equipment should be classified accordingly and excluded from railroad operations. This account excludes joint facilities and joint trackage, capital leases, and portions of lease receipts covering maintenance and insurance. The components of this natural expense account will be distributed to the following accounts in accordance with Instruction 1–18:
Lease Rentals—Cr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 32-11-00 |
Lease Rentals—Cr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 32-12-00 |
Lease Rentals—Cr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 32-13-00 |
Lease Rentals—Cr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 32-21-00 |
Lease Rentals—Cr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *32-22-00 |
Joint Facility Rents—Debits—Control—33–00–00
This account group includes amounts payable accrued as rent for equipment, tracks, yards, terminals, and other facilities owned or controlled by other carriers, companies, or individuals, and in the joint use of which the accounting company participates. Amounts paid or payable by the accounting company in reimbursement for taxes on property jointly used shall be charged to this account.
The cost of maintenance, operation, or administration of joint facilities, chargeable to the accounting company, shall be charged to the various joint facility accounts (37–XX–00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per passenger, ton, car, or other unit, it shall be fairly apportioned between this account and Joint Facility—Dr. (37–XX–00). This apportionment shall be made by the operating company and shall be followed by the accounting company.
The components of this natural expense consist of the following accounts:
Joint Facility Rents—Dr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 33-11-00 |
Joint Facility Rents—Dr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 33-12-00 |
Joint Facility Rents—Dr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 33-13-00 |
Joint Facility Rents—Dr. Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *33-21-00 |
Joint Facility Rents—Dr. Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *33-22-00 |
Joint Facility Rents—Dr. Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 33-23-00 |
Joint Facility Rents—Credit—Control—34–00–00
This account series includes amounts receivable accrued for rent of equipment, tracks, yards, terminals and other facilities owned or controlled by the accounting company and used jointly with other companies or individuals. Amounts receivable from other companies in reimbursement for taxes on property jointly used shall be credited to this account.
The portion of the cost of maintenance, operation, or administration of joint facilities recoverable from others shall be credited to the various joint facility accounts (38–XX–00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per passenger, ton, car, or other unit, it shall be fairly apportioned by the creditor between this account and Joint Facility—Cr. (38–XX–00).
The components of this account series shall be distributed to the following accounts:
Joint Facility Rents—Cr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 34-11-00 |
Joint Facility Rents—Cr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 34-12-00 |
Joint Facility Rents—Cr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 34-13-00 |
Joint Facility Rents—Cr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *34-21-00 |
Joint Facility Rents—Cr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *34-22-00 |
Joint Facility Rents—Cr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 34-23-00 |
Other Rents—Debit—Control—35–00–00
This account group includes the rents with terms of less than 30 days which are not renewed. This account includes all time and mileage payments for interchange locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with Instruction 1–18:
Other Rents—Dr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 35-11-00 |
Other Rents—Dr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 35-12-00 |
Other Rents—Dr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 35-13-00 |
Other Rents—Dr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 35-21-00 |
Other Rents—Dr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *35-22-00 |
Other Rents—Dr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 35-23-00 |
Other Rents—Credit—Control—36–00–00
This account includes rents with terms of less than 30 days which are not renewed. This account includes all time and mileage receipts for interchanged locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with Instruction 1–18:
Other Rents—Cr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 36-11-00 |
Other Rents—Cr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 36-12-00 |
Other Rents—Cr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 36-13-00 |
Other Rents—Cr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 36-21-00 |
Other Rents—Cr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *36-22-00 |
Other Rents—Cr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 36-23-00 |
Joint Facility—Debit—Control—37–00–00
This account includes joint trackage and joint facility costs, exclusive of rents, payable by the railroad to others. The components of this account will be distributed to the following accounts in accordance with Instruction 1–18:
Joint Facility—Dr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-11-00 |
Joint Facility—Dr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-12-00 |
Joint Facility—Dr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-13-00 |
Joint Facility—Dr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-21-00 |
Joint Facility—Dr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *37-22-00 |
Joint Facility—Dr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-23-00 |
Joint Facility—Dr.—Transportation—Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-31-00 |
Joint Facility—Dr.—Transportation—Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-32-00 |
Joint Facility—Dr.—Transportation—Specialized Services․․․․․․․․․․․․․․․․․․․․․․․․․․ | *37-34-00 |
Joint Facility—Dr.—Transportation—Administrative Support․․․․․․․․․․․․․․․․․․․․․․․․ | 37-35-00 |
Joint Facility—Dr.—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 37-61-00 |
Joint Facility—Credit—Control—38–00–00
This account group includes joint trackage and joint facility costs, exclusive of rents, payable by others to the railroad. The components of this account will be distributed to the following accounts in accordance with Instruction 1–18:
Joint Facility—Cr.—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-11-00 |
Joint Facility—Cr.—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-12-00 |
Joint Facility—Cr.—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-13-00 |
Joint Facility—Cr.—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-21-00 |
Joint Facility—Cr.—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *38-22-00 |
Joint Facility—Cr.—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-23-00 |
Joint Facility—Cr.—Transportation—Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-31-00 |
Joint Facility—Cr.—Transportation—Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-32-00 |
Joint Facility—Cr.—Transportation—Specialized Services․․․․․․․․․․․․․․․․․․․․․․․․․․ | *38-34-00 |
Joint Facility—Cr.—Transportation—Administrative Support․․․․․․․․․․․․․․․․․․․․․․․․ | 38-35-00 |
Joint Facility—Cr.—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 38-61-00 |
Repairs Billed by Others—Debit—Control—39–00–00
This account group includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property and equipment. The components of this account shall be distributed to the following accounts in accordance with Instruction 1–18:
Repairs Billed by Others—Dr.—Way and Structures—Running—39–11–XX
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-22 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-11-48 |
Repairs Billed by Others—Dr.—Way and Structures—Switching—39–12–XX
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-22 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-12-48 |
Repairs Billed by Others—Dr.—Way and Structures—Other—39–13–XX
This account includes amounts payable by the railroad to others for repair and maintenance of the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-25 | |
Shop Buildings—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-27 | |
Miscellaneous Buildings and Structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-28 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *39-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-38 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-13-48 |
Repairs Billed by Others—Dr.—Equipment—Locomotives—39–21–XX
This account includes amounts payable by the railroad to others for repair and maintenance under the Locomotive subactivity. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-21-48 |
Repairs Billed by Others—Dr.—Equipment—Freight Cars—39–22–XX*
This account includes amounts payable by the railroad to others for repair and maintenance under the Freight Car subactivity. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-22-48 |
Repairs Billed by Others—Dr.—Equipment Other Equipment—39–23–XX
This account includes amounts payable by the railroad to others for the repair and maintenance of equipment not pertaining to the Locomotive or Freight Car subactivity. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Trucks, Trailers, and Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-23-43 | |
Floating Equipment—Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-23-44 | |
Passenger and Other Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-45 | |
Computer Systems and Word Processing Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-46 | |
Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-47 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-49 | |
Shop Machinery—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *39-23-50 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 39-23-51 |
Repairs Billed to Others—Cr.—Control 40–00–00
This account series includes amounts payable by others to the railroad for repair and maintenance of others' road property and equipment. The components of this account shall be distributed to the following accounts in accordance with Instruction 1–18:
Repairs Billed to Others—Cr.—Way and Structures— Running—40–11–XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-22 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-11-48 |
Repairs Billed to Others—Cr.—Way and Structures Switching—40–12–XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-22 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-12-48 |
Repairs Billed to Others—Cr.—Way and Structures— Other—40–13–XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' structures other than roadway and track. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-25 | |
Shop Buildings—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-27 | |
Miscellaneous Buildings and Structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-28 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *40-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-38 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-13-48 |
Repairs Billed to Others—Cr.—Equipment Locomotives—40–21–XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' locomotives. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-21-48 |
Repairs Billed to Others—Cr.—Equipment—Freight Cars—40–22–XX*
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' freight cars. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-22-48 |
Repairs Billed to Others—Cr.—Equipment—Other Equipment—40–23–XX
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' other equipment. Each account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Trucks, Trailers, and Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-23-43 | |
Floating Equipment—Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-23-44 | |
Passenger and Other Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-23-45 | |
Computer Systems and Word Processing Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-23-46 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-23-49 | |
Shop Machinery—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *40-23-50 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 40-23-51 |
Other Purchased Services—Control— 41–00–00
This account group includes amounts charged or credited to operating expenses for purchased advertising; purchased printing; outside professional services such as legal, accounting, audit, engineering, and consulting; payments for detour of trains; utilities, telephone, postage, subscriptions, communications, purchased electric power for train and locomotive propulsion; and other services purchased. The components of this account group shall be distributed to the following accounts in accordance with Instruction 1–18:
Other Purchased Services—Way and Structures—Running—41–11–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-11-99 |
Other Purchased Services—Way and Structures—Switching—41–12–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-12-99 |
Other Purchased Services—Way and Structures—Other—41–13–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration: | ||
---|---|---|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-02 | |
Bridges and Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-03 | |
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-04 | |
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-05 | |
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-06 | |
Repair and Maintenance: | ||
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-25 | |
Shop Buildings—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-27 | |
Miscellaneous Buildings and Structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-28 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *41-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-38 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-13-99 |
Other Purchased Services—Equipment—Locomotives—41–21–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administrative—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-21-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-21-39 | |
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-21-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-21-99 |
Other Purchased Services—Equipment—Freight Cars—41–22–XX*
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administrative—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-22-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-22-39 | |
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-22-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-22-99 |
Other Purchased Services—Equipment—Other Equipment—41–23–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administrative—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-39 | |
Trucks, Trailers, Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-43 | |
Floating Equipment–Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-23-44 | |
Passenger and Other Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-45 | |
Computer Systems and Word Processing Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-46 | |
Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-47 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-49 | |
Shop Machinery—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-23-50 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-51 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-23-99 |
Other Purchased Services—Transportation—Train—41–31–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-01 | |
Operations: | ||
---|---|---|
Engine Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-56 | |
Train Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-57 | |
Dispatching Trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-58 | |
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 41-31-59 | |
Operating Drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-60 | |
Highway Crossing Protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-61 | |
Train Inspection and Lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-62 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-63 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-31-99 |
Other Purchased Services—Transportation—Yard—41–32–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-01 | |
Operations: | ||
---|---|---|
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 41-32-59 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-63 | |
Switch Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-64 | |
Controlling Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-65 | |
Yard and Terminal Clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-66 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-32-99 |
Other Purchased Services—Transportation—Train and Yard Common—41–33–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Operations: | ||
---|---|---|
Cleaning Car Interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-33-70 | |
Adjusting, Transferring Loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-33-71 | |
Car Loading Devices and Grain Doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-33-72 |
Other Purchased Services—Transportation—Specialized Services—41–34–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-34-73 | |
Operations: | ||
---|---|---|
Pick Up and Delivery, Marine Line Haul, and Rail Substitute Service․․․․․․․․․ | 41-34-73 | |
Loading, Unloading, and Local Marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-34-74 | |
Protective Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-34-75 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-34-99 |
Other Purchased Services—Transportation—Administrative Support—41–35–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-35-01 | |
Operations: | ||
---|---|---|
Clerks, Accounting Employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-35-76 | |
Communication Systems Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-35-77 | |
Loss and Damage Claims Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-35-78 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-35-99 |
Other Purchased Services—General and Administrative—41–61–XX
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-01 | |
General: | ||
---|---|---|
Accounting, Auditing, Finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-86 | |
Management Services and Data and Word Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-87 | |
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-88 | |
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-89 | |
Industrial Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *41-61-90 | |
Personnel and Labor Relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-91 | |
Legal and Secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-92 | |
Public Relations and Advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-93 | |
Research and Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-94 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 41-61-99 |
Claims and Insurance—Control—50–00–00
This account may be used as a control account for all accounts in the Claims and Insurance series: Loss and Damage Claims, Other Casualties, Insurance.
Loss and Damage Claims—Control—51–00–00
This account series includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service. Loss and damage claims should not be allocated. When specific identification of loss and damage claims is possible, the related expenses shall be directly assigned to the Train, Yard, or Specialized service Subactivity. If a solely related determination cannot be made the loss and damage claim shall be charged to the Train and Yard Subactivity. This account series excludes amounts payable to employees or other parties for injuries sustained or loss of life; for damage to real property of others or personal property not carried in revenue services; all payments for other damages of any kind; and related insurance premiums. These costs are appropriately charged to the following accounts:
Loss and Damage Claims—Transportation—Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 51-31-00 |
Loss and Damage Claims—Transportation—Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 51-32-00 |
Loss and Damage Claims—Transportation—Train and Yard Common․․․․․․․․․․․․․․․․․․․․․ | 51-33-00 |
Loss and Damage Claims—Transportation—Specialized Services․․․․․․․․․․․․․․․․․․․․․․ | *51-34-00 |
Other Casualties—Control—52–00–00
This account includes amounts payable to employees or other parties for injuries sustained or loss of life in connection with the construction, maintenance, operations, and administration of railroad property and equipment; for damage to real property, property of others or personal property not carried in revenue service; all payments for other damages of any kind. This account excludes freight and other goods carried in a revenue service, and insurance premiums related to the casualties chargeable to this account.
Note: The costs of clearing wrecks and repairing casualty-caused damage to the railroad's property and equipment are properly classified under other natural expense accounts as appropriate and further classified by relevant activities and functions. These costs are appropriately charged to the following accounts:
Other Casualties—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-11-00 |
Other Casualties—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-12-00 |
Other Casualties—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-13-00 |
Other Casualties—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-21-00 |
Other Casualties—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *52-22-00 |
Other Casualties—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-34-00 |
Other Casualties—Transportation— Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-31-00 |
Other Casualties—Transportation— Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-32-00 |
Other Casualties—Transportation— Specialized Services․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *52-34-00 |
Other Casualties—Transportation— Administrative Support․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-35-00 |
Other Casualties—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 52-61-00 |
Insurance—Control—53–00–00
This account series include premiums for insurance to cover property and equipment loss and damage, liability, business interruption, and the like. These costs are appropriately charged to the following accounts:
Insurance—Way and Structures— Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-11-00 |
Insurance—Way and Structures— Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-12-00 |
Insurance—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-13-00 |
Insurance—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-21-00 |
Insurance—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *53-22-00 |
Insurance—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-23-00 |
Insurance—Transportation—Train․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-31-00 |
Insurance—Transportation—Yard․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-32-00 |
Insurance—Transportation—Specialized Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *53-34-00 |
Insurance—Transportation—Administrative Support․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-35-00 |
Insurance—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 53-61-00 |
General—Control—60–00–00
This account may be used as a control account for all accounts in the General series: Other Expenses, Depreciation, Uncollectible Accounts, Property Taxes, Other Taxes.
Other Expenses—Control—61–00–00
This account series includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property and equipment retirement losses, and other items of a general nature.
Other Expenses—Way and Structures—Running—61–11–XX
Each account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's roadway and track on the line of road and outside of classification yards. Each account shall be subdivided by the following functions:
Repair Maintenance: | ||
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-11-99 |
Other Expenses—Way and Structures—Switching—61–12–XX
Each account includes amount charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's roadway and track within classification yards and stations. Each account shall be subdivided by the following functions:
Repair and Maintenance: | ||
---|---|---|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-10 | |
Tunnels and Subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-11 | |
Bridges and Culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-12 | |
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-13 | |
Rails and Other Track Material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-14 | |
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-16 | |
Signals and Interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-19 | |
Highway Grade Crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-22 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-12-99 |
Other Expenses—Way and Structures—Other—61–13–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
Administration: | ||
---|---|---|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-02 | |
Bridges and Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-03 | |
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-04 | |
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-05 | |
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-06 | |
Repair and Maintenance: | ||
Communication Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-20 | |
Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-21 | |
Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-23 | |
Shop Buildings—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-24 | |
Shop Buildings—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-25 | |
Shop Buildings—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-26 | |
Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-27 | |
Miscellaneous Buildings and Structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-28 | |
Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-29 | |
Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-30 | |
TOFC/COFC Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-31 | |
Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-32 | |
Motor Vehicle Loading and Distribution Facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-33 | |
Facilities for Other Specialized Services Operations․․․․․․․․․․․․․․․․․․․․․․․․ | *61-13-35 | |
Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-36 | |
Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-38 | |
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-39 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-13-99 |
Other Expenses—Equipment—Locomotives 61–21–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees and equipment retirement losses, associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-21-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-21-39 | |
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-21-41 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-21-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-21-99 |
Other Expenses—Equipment—Freight Cars—61–22–XX*
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-22-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-22-39 | |
Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-22-42 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-22-48 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-22-99 |
Other Expenses—Equipment—Other Equipment—61–23–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-01 | |
Repair and Maintenance: | ||
---|---|---|
Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-39 | |
Trucks, Trailers, Containers in Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-23-43 | |
Floating Equipment—Revenue Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-23-44 | |
Passenger and Other Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-45 | |
Computer Systems and Word Processing Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-46 | |
Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-47 | |
Road Property and Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-48 | |
Shop Machinery—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-49 | |
Shop Machinery—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-23-50 | |
Shop Machinery—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-51 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-23-99 |
Other Expenses—Transportation—Train—61–23–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, associated with the dispatching and operations of freight-trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-01 | |
Operations: | ||
---|---|---|
Engine Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-56 | |
Train Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-57 | |
Dispatching Trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-58 | |
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 61-31-59 | |
Operating Drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-60 | |
Highway Crossing Protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-61 | |
Train Inspection and Lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-62 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-63 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-31-99 |
Other Expenses—Transportation—Yard—61–32–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-01 | |
Operations: | ||
---|---|---|
Operating Switches, Signals, Interlockers, Retarders, Humps․․․․․․․․․․․․․․․․․ | 61-32-59 | |
Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-63 | |
Switch Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-64 | |
Controlling Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-65 | |
Yard and Terminal Clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-66 | |
Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-67 | |
Electric Power Purchased/Produced for Motive Power․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-68 | |
Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-69 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-32-99 |
Other Expenses—Transportation—Specialized Services—61–34–XX*
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the explanation of activities/ subactivities. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-34-01 | |
Operations: | ||
---|---|---|
Pick Up and Delivery, Marine Line Haul, and Rail Substitute Service․․․․․․․․․ | 61-34-73 | |
Loading, Unloading, and Local Marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-34-74 | |
Protective Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-34-75 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-34-99 |
Other Expenses—Transportation—Administrative Support—61–35–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in association with providing direct administrative support for the Transportation Activity. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-35-01 | |
Operations: | ||
---|---|---|
Clerks, Accounting Employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-35-76 | |
Communication Systems Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-35-77 | |
Loss and Damage Claims Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-35-78 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-35-99 |
Other Expenses—General and Administrative—61–61–XX
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in providing overall administration or other support for carrier operations. This account shall be subdivided by the following functions:
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-01 | |
General: | ||
---|---|---|
Accounting, Auditing, Finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-86 | |
Management Services and Data Processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-87 | |
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-88 | |
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-89 | |
Industrial Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *61-61-90 | |
Personnel Labor Relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-91 | |
Legal and Secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-92 | |
Public Relations and Advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-93 | |
Research and Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-94 | |
Other—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 61-61-99 |
Depreciation—Control—62–00–00
This account group includes the amounts charged to operating expenses for depreciation of owned road property and equipment, and the depreciation element of road property held under capital lease in accordance with FASB Statement No. 13. These costs are appropriately charged to the following accounts:
Depreciation—Way and Structures—Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 62-11-00 |
Depreciation—Way and Structures—Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 62-12-00 |
Depreciation—Way and Structures—Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 62-13-00 |
Depreciation—Equipment—Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 62-21-00 |
Depreciation—Equipment—Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | *62-22-00 |
Depreciation—Equipment—Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 62-23-00 |
Uncollectible Accounts—Control— 63–00–00
This account includes charges to operating expenses for the writedown of accounts and notes due to the railroad, whether classified as current or long-term. This account includes any credits to allowance accounts for collectibility and total writeoff of receivables. This account does not include writedowns of property, equipment, or investments (except accounts, notes, or other receivables held as investments). Proper adjustments of incorrect receivables are not to be charged to this account. Collections of amounts previously written off or down are to be credited to this account. The total of this account shall be charged to the following account:
Uncollectible Accounts—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 63-61-00 |
Property Taxes—Control—64–00–00
This account includes only taxes based on the value of real estate and personal property used in railroad operations. The total of this account shall be charged to the following account:
Property Taxes—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 64-61-00 |
Other Taxes—Control—65–00–00
This account includes taxes on gross receipts, franchise fees, excise taxes, and similar items. This account excludes property taxes and taxes chargeable as employee benefits. The total of this account shall be charged to the following account:
Other Taxes—General and Administrative․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ | 65-61-00 |
Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Sec. 1 Section 1 —Natural Expense Explanations* - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-pt-49-1201-sec-1/
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