Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Table 1 Operating Expense Accounts

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

OPERATING EXPENSE ACCOUNTS—CONVERSION TABLE

[See footnotes at end of table]
System of accounts effective prior to Jan 1, 1978	System of accounts effective Jan. 1, 1978
Account title	No.	Account No.¹
Maintenance of Roadway and Structures
Superintendence․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	201	11-13-02	21-13-02	․․․․․․․․	41-13-02	61-13-02
		11-13-03	21-13-03	․․․․․․․․	41-13-03	61-13-03
		11-13-04	21-13-04	․․․․․․․․	41-13-04	61-13-04
		11-13-05	21-13-05	․․․․․․․․	41-13-05	61-13-05
		11-13-06	21-13-06	․․․․․․․․	41-13-06	61-13-06
Roadway maintenance․․․․․․․․․․․․․․․․․․․․․․․․․․	202	11-11-10	21-11-10	39/40-11-10	41-11-10	61-11-10
		11-12-10	21-12-10	39/40-12-10	41-12-10	61-12-10
		11-11-11	21-11-48	39/40-11-48	41-11-48	61-11-48
		11-12-11	21-12-11	39/40-12-11	41-12-11	61-12-48
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․	206	11-11-11	21-11-11	39/40-11-11	41-11-11	61-11-11
		11-12-11	21-12-11	39/40-12-11	41-12-11	61-12-11
		11-11-48	21-11-48	39/40-11-48	41-12-48	61-12-48
		11-12-48	21-12-48	39/40-12-48	41-12-48	61-12-48
Bridges, trestles and culverts․․․․․․․․․․․․․․․	208	11-11-12	21-11-12	39/40-11-12	41-11-12	61-11-12
		11-12-12	21-12-12	39/40-12-12	41-12-12	61-12-12
		11-11-48	21-11-48	39/40-11-48	41-11-48	61-11-48
		11-12-48	21-12-48	39/40-12-48	41-12-48	61-12-48
Elevated structures․․․․․․․․․․․․․․․․․․․․․․․․․․	210	11-11-12	21-11-12	39/40-11-12	41-11-12	61-11-12
		11-12-12	21-12-12	39/40-12-12	41-12-12	61-12-12
		11-11-48	21-11-48	39/40-11-48	41-11-48	61-11-48
		11-12-48	21-12-48	39/40-12-48	41-12-48	61-12-48
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	212	․․․․․․․․	21-11-13	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-13	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-11-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
Rails․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	214	․․․․․․․․	21-11-14	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-14	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-11-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
Other track material․․․․․․․․․․․․․․․․․․․․․․․․․	216		21-11-15	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-15	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-11-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	218	․․․․․․․․	21-11-16	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-16	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-11-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	21-12-48	․․․․․․․․	․․․․․․․․	․․․․․․․․
Track laying and surfacing․․․․․․․․․․․․․․․․․․․	220	11-11-17	21-11-17	39/40-11-17	41-11-17	61-11-17
		11-12-17	21-12-17	39/40-12-17	41-12-17	61-12-17
		11-11-48	21-11-48	39/40-11-48	41-11-48	61-11-48
		11-12-48	21-12-48	39/40-12-48	41-12-48	61-12-48
Fences, snowsheds and signs․․․․․․․․․․․․․․․․․․	221	11-13-28	21-13-28	39/40-13-28	41-13-28	61-13-28
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Station and office buildings․․․․․․․․․․․․․․․․․	227	11-13-23	21-13-23	39/40-13-23	41-13-23	61-13-23
		11-13-33	21-13-33	39/40-13-33	41-13-33	61-13-33
		11-13-35	21-13-35	39/40-13-35	41-13-35	61-13-35
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Roadway buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․	229	11-13-28	21-13-28	39/40-13-28	41-13-28	61-13-28
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Water stations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	231	11-13-27	21-13-27	39/40-13-27	41-13-27	61-13-27
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Fuel stations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	233	11-13-27	21-13-27	39/40-13-27	41-13-27	61-13-27
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Shops and enginehouses․․․․․․․․․․․․․․․․․․․․․․․	235	11-13-24	21-13-24	39/40-13-24	41-13-24	61-13-24
		11-13-25	21-13-25	39/40-13-25	41-13-25	61-13-25
		11-13-26	21-13-26	39/40-13-26	41-13-26	61-13-26
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Grain elevators․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	237	11-13-35	21-13-35	39/40-13-35	41-13-35	61-13-35
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Storage warehouses․․․․․․․․․․․․․․․․․․․․․․․․․․․	239	11-13-28	21-13-28	39/40-13-28	41-13-28	61-13-28
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Wharves and docks․․․․․․․․․․․․․․․․․․․․․․․․․․․․	241	11-13-32	21-13-32	39/40-13-32	41-13-32	61-13-32
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Coal and ore wharves․․․․․․․․․․․․․․․․․․․․․․․․․	243	11-13-29	21-13-29	39/40-13-29	41-13-29	61-13-29
		11-13-30	21-13-30	39/40-13-30	41-13-30	61-13-30
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․	244	11-13-31	21-13-31	39/40-13-31	41-13-31	61-13-31
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․	247	11-13-20	21-13-20	39/40-13-20	41-13-20	61-13-20
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․	249	11-11-19	21-11-19	39/40-11-19	41-11-19	61-11-19
		11-12-48	21-12-48	39/40-12-48	41-12-18	61-12-18
		11-11-48	21-11-48	39/40-11-48	41-11-48	61-11-48
		11-12-48	21-12-48	39/40-12-48	41-12-48	61-12-48
Power plants․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	253	11-13-21	21-13-21	39/40-13-21	41-13-21	61-13-21
		11-13-24	21-13-24	39/40-13-24	41-13-24	61-13-24
		11-13-28	21-13-25	39/40-13-25	41-13-25	61-13-25
		11-13-26	21-13-26	39/40-13-26	41-13-26	61-13-26
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Power transmission systems․․․․․․․․․․․․․․․․․․․	257	11-13-21	21-13-21	39/40-13-21	41-13-21	61-13-21
		11-13-24	21-13-24	39/40-13-24	41-13-24	61-13-24
		11-13-25	21-13-25	39/40-13-25	41-13-25	61-13-25
		11-13-26	21-13-26	39/40-13-26	41-13-26	61-13-26
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Miscellaneous structures․․․․․․․․․․․․․․․․․․․․․	265	11-13-28	21-13-28	39/40-13-28	41-13-28	61-13-28
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Roadway property; depreciation․․․․․․․․․․․․․․․	266	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-11-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-12-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-13-00
Retirements; road․․․․․․․․․․․․․․․․․․․․․․․․․․․․	267	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	²61-11-99
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-12-99
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-13-99
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	269	11-13-36	21-13-36	39/40-13-36	41-13-36	61-13-36
		11-13-48	21-13-48	39/40-13-48	41-13-48	61-13-48
Dismantling retired road property․․․․․․․․․․․․	270	11-11-39	21-11-39		41-11-39	61-11-39
		11-12-39	21-12-39	․․․․․․․․	41-12-39	61-12-39
		11-13-39	21-13-39	․․․․․․․․	41-13-39	61-13-39
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․	271	11-13-37	21-13-37	39/40-13-37	41-13-37	61-13-37
Removing snow, ice and sand․․․․․․․․․․․․․․․․․․	272	11-13-38	21-13-38	39/40-13-38	41-13-38	61-13-38
Public improvements; maintenance․․․․․․․․․․․․․	273	11-11-22	21-11-22	39/40-11-22	41-11-22	61-11-22
		11-12-22	21-12-22	39/40-12-22	41-12-22	61-12-22
Injuries to persons․․․․․․․․․․․․․․․․․․․․․․․․․․	274	11-11-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-11-99
		11-12-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-12-99
		11-13-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-13-99
		11-61-92	21-61-92	41-61-92	․․․․․․․․	61-61-92
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-11-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-12-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-13-00
Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	275	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-11-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-12-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-13-00
Stationery and printing․․․․․․․․․․․․․․․․․․․․․․	276		21-11-xx	․․․․․․․․	²41-11-xx
		․․․․․․․․	21-12-xx	․․․․․․․․	41-12-xx	․․․․․․․․
		․․․․․․․․	21-13-xx	․․․․․․․․	41-13-xx	․․․․․․․․
Employees health and welfare benefits․․․․․․․․	277	12-11-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-12-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-13-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Maintaining joint tracks, yards and other facilities—Dr	278	․․․․․․․․	․․․․․․․․	37-11-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	37-12-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	37-13-00	․․․․․․․․	․․․․․․․․
Maintaining joint tracks, yards and other facilities—Cr	279	․․․․․․․․	․․․․․․․․	38-11-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-12-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	38-13-00	․․․․․․․․	․․․․․․․․	․․․․․․․․
Right-of-way expenses․․․․․․․․․․․․․․․․․․․․․․․․	281	11-11-99	21-11-99	․․․․․․․․	41-11-99	61-11-99
		11-12-99	21-12-99	․․․․․․․․	41-12-99	61-12-99
		11-13-99	21-13-99	․․․․․․․․	41-13-99	61-13-99
Other expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	282	11-11-99	21-11-99	․․․․․․․․	41-11-99	61-11-99
		11-12-99	21-12-99	․․․․․․․․	41-12-99	61-12-99
		11-13-99	21-13-99	․․․․․․․․	41-13-99	61-13-99
Maintenance of Equipment
Superintendence․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	301	11-21-01	21-12-01	․․․․․․․․	41-21-01	61-21-01
		11-22-01	21-22-01	․․․․․․․․	41-22-01	61-22-01
		11-23-01	21-23-01	․․․․․․․․	41-23-01	61-23-01
Shop machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	302	11-21-40	21-21-40	39/40-21-40	41-21-40	61-21-40
		11-22-40	21-22-40	39/40-22-40	41-22-40	61-22-40
		11-23-40	21-22-40	39/40-23-40	41-23-40	61-23-40
Power plant machinery․․․․․․․․․․․․․․․․․․․․․․․․	304	11-13-21	21-13-21	39/40-13-21	41-13-21	61-13-21
		11-13-28	21-13-28	39/40-13-28	41-13-28	61-13-28
Shop and power plant machinery; depreciation․	305	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-13-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-21-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-22-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-23-00
Dismantling retired shop and power plant machinery	306	11-13-39	21-13-39	․․․․․․․․	41-13-39	61-13-39
		11-21-39	21-21-39	․․․․․․․․	41-21-39	61-21-39
		11-22-39	21-22-39	․․․․․․․․	41-22-39	61-22-39
		11-23-39	21-23-39	․․․․․․․․	41-23-39	61-23-39
Locomotive repairs․․․․․․․․․․․․․․․․․․․․․․․․․․․	311	11-21-41	21-21-41	39/40-21-41	41-21-41	61-21-41
		11-21-48	21-21-48	39/40-21-48	41-21-48	61-21-48
		11-31-62	21-31-62	․․․․․․․․	41-31-62	61-31-62
Freighttrain cars; repairs․․․․․․․․․․․․․․․․․․․	314	11-22-42	21-22-42	39/40-22-42	41-22-42	61-22-42
		11-22-48	21-22-48	39/40-22-48	41-22-48	61-22-48
		11-31-62	21-31-62	․․․․․․․․	41-31-62	61-31-62
Passengertrain cars; repairs․․․․․․․․․․․․․․․․․	317	11-25-45	21-25-45	39/40-25-45	41-25-45	61-25-45
		11-25-48	21-25-48	39/40-25-48	41-25-48	61-25-48
Highway revenue equipment; repairs․․․․․․․․․․․	318	11-23-43	21-23-43	39/40-23-43	41-23-43	61-23-43
		11-23-48	21-23-48	39/40-23-48	41-23-48	61-23-48
Floating equipment; repairs․․․․․․․․․․․․․․․․․․	323	11-23-44	21-23-44	39/40-23-44	41-23-44	61-23-44
		11-23-48	21-23-48	39/40-23-48	41-23-48	61-23-48
Work equipment; repairs․․․․․․․․․․․․․․․․․․․․․․	326	11-23-47	21-23-47	39/40-23-47	41-23-47	61-23-47
		11-23-48	21-23-48	39/40-23-48	41-23-48	61-23-48
Miscellaneous equipment; repairs․․․․․․․․․․․․․	328	11-23-47	21-23-47	39/40-23-47	41-23-47	61-23-47
		11-23-48	21-23-48	39/40-23-48	41-23-48	61-23-48
Dismantling retired equipment․․․․․․․․․․․․․․․․	329	11-21-39	21-21-39	․․․․․․․․	41-21-39	61-21-39
		11-22-39	21-22-39	․․․․․․․․	41-22-39	61-22-39
		11-23-39	21-23-39	․․․․․․․․	41-23-39	61-23-39
Retirements; equipment․․․․․․․․․․․․․․․․․․․․․․․	330	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-29-99
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-22-99
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-23-99
Equipment; depreciation․․․․․․․․․․․․․․․․․․․․․․	331	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-21-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-22-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	62-23-00
Injuries to persons․․․․․․․․․․․․․․․․․․․․․․․․․․	332	11-21-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-21-99
		11-22-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-22-99
		11-23-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-23-99
		11-61-99	21-61-92	41-61-92	․․․․․․․․	61-61-92
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-21-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-22-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-23-00
Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	333	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-21-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-22-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-23-00
Stationery and printing․․․․․․․․․․․․․․․․․․․․․․	334	․․․․․․․․	²21-21-xx		²41-21-xx	․․․․․․․․
		․․․․․․․․	21-22-xx	․․․․․․․․	41-22-xx	․․․․․․․․
		․․․․․․․․	21-23-xx	․․․․․․․․	41-23-xx	․․․․․․․․
Employees health and welfare benefits․․․․․․․․	335	12-21-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-22-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-23-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Joint maintenance of equipment expenses—Dr․․․	336	․․․․․․․․	․․․․․․․․	37-21-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	37-22-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	37-23-00	․․․․․․․․	․․․․․․․․
Joint maintenance of equipment expenses—Cr․․․	337	․․․․․․․․	․․․․․․․․	38-21-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-22-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-23-00	․․․․․․․․	․․․․․․․․
Other expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	339	11-21-99	21-21-99	․․․․․․․․	41-21-99	61-21-99
		11-22-99	21-22-99	․․․․․․․․	41-22-99	61-22-99
		11-23-99	21-23-99	․․․․․․․․	41-23-99	61-23-99
Various․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․		11-23-46	21-23-46	39/40-23-46	41-23-46	61-23-46
Traffic Expense Account
Superintendence․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	351	11-61-01	21-61-01	․․․․․․․․	41-61-01	61-61-01
Outside agencies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	352	11-61-88	21-61-88	․․․․․․․․	41-61-88	61-61-88
		11-61-89	21-61-89	․․․․․․․․	41-61-89	61-61-89
Advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	353	11-61-93	21-61-93	․․․․․․․․	41-61-93	61-61-93
Traffic associations․․․․․․․․․․․․․․․․․․․․․․․․․	354	11-61-93	21-61-93	․․․․․․․․	41-61-93	61-61-93
Fast freight lines․․․․․․․․․․․․․․․․․․․․․․․․․․․	355	11-61-99	21-61-99	․․․․․․․․	41-61-99	61-61-99
Industrial and immigration bureaus․․․․․․․․․․․	356	11-61-90	21-61-90	․․․․․․․․	41-61-90	61-61-90
Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	357	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-61-00
Stationery and printing․․․․․․․․․․․․․․․․․․․․․․	358	․․․․․․․․	²21-61-xx		²41-61-xx
Employees health and welfare benefits․․․․․․․․	359	12-61-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Other expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	360	11-61-99	21-61-99	․․․․․․․․	41-61-99	61-61-99
Transportation Expense Accounts
Superintendence․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	371	11-31-01	21-31-01	․․․․․․․․	41-31-01	61-31-01
		11-32-01	21-32-01	․․․․․․․․	41-32-01	61-32-01
		11-34-01	21-34-01	․․․․․․․․	41-34-01	61-34-01
		11-35-01	21-35-01	․․․․․․․․	41-35-01	61-35-01
Dispatching trains․․․․․․․․․․․․․․․․․․․․․․․․․․․	372	11-31-58	21-31-58	․․․․․․․․	41-31-58	61-31-58
Station employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․	373	11-33-71	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		11-35-76	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		11-35-77	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Weighing, inspection and demurrage bureaus․․․	374	․․․․․․․․	․․․․․․․․	․․․․․․․․	41-31-99	․․․․․․․․
Coal and ore wharves․․․․․․․․․․․․․․․․․․․․․․․․․	375	11-34-74	21-34-74	․․․․․․․․	41-34-74	61-34-74
Station supplies and expenses․․․․․․․․․․․․․․․․	376	․․․․․․․․	21-33-71	․․․․․․․․	41-33-71	․․․․․․․․
		․․․․․․․․	21-35-76	․․․․․․․․	41-35-76	61-35-76
		․․․․․․․․	21-35-77	․․․․․․․․	41-35-77	61-35-77
Yardmasters and yard clerks․․․․․․․․․․․․․․․․․․	377	11-32-65	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		11-32-66	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Yard conductors and brakemen․․․․․․․․․․․․․․․․․	378	11-32-64	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Yard switch and signal tenders․․․․․․․․․․․․․․․	379	11-32-59	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Yard enginemen․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	380	11-32-64	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Yard switching fuel․․․․․․․․․․․․․․․․․․․․․․․․․․	382	11-32-67	21-32-67	․․․․․․․․	41-32-67	61-32-67
Yard switching power produced․․․․․․․․․․․․․․․․	383	11-32-68	21-32-68		41-32-68	61-32-68
Yard switching power purchased․․․․․․․․․․․․․․․	384	․․․․․․․․	․․․․․․․․	․․․․․․․․	41-32-68	․․․․․․․․
Servicing yard locomotives․․․․․․․․․․․․․․․․․․․	388	11-32-69	21-32-69	․․․․․․․․	41-32-69	61-32-69
Yard supplies and expenses․․․․․․․․․․․․․․․․․․․	389		21-32-59	․․․․․․․․	41-32-59	61-32-59
		․․․․․․․․	21-32-64	․․․․․․․․	41-32-64	61-32-64
		․․․․․․․․	21-32-65	․․․․․․․․	41-32-65	61-32-65
		․․․․․․․․	21-32-66	․․․․․․․․	41-32-66	61-32-66
Operating joint yards and terminals—Dr․․․․․․․	390	․․․․․․․․	․․․․․․․․	37-32-00	․․․․․․․․	․․․․․․․․
Operating joint yards and terminals—Cr․․․․․․․	391	․․․․․․․․	․․․․․․․․	38-32-00	․․․․․․․․	․․․․․․․․
Train enginemen․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	392	11-31-56	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Train fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	394	11-31-67	21-31-67	․․․․․․․․	41-31-67	61-31-67
Train power produced․․․․․․․․․․․․․․․․․․․․․․․․․	395	11-31-68	21-31-68	․․․․․․․․	41-31-68	61-31-68
Train power purchased․․․․․․․․․․․․․․․․․․․․․․․․	396	․․․․․․․․	․․․․․․․․	․․․․․․․․	41-31-68	․․․․․․․․
Servicing train locomotives․․․․․․․․․․․․․․․․․․	400	11-31-69	21-31-69	․․․․․․․․	41-31-69	61-31-69
Trainmen․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	401	11-31-57	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Train supplies and expenses․․․․․․․․․․․․․․․․․․	402	․․․․․․․․	21-31-56	․․․․․․․․	41-31-56	61-31-56
		․․․․․․․․	21-31-57	․․․․․․․․	41-31-57	61-31-57
		11-31-62	21-31-62	․․․․․․․․	41-31-62	61-31-62
		11-33-70	21-33-70	․․․․․․․․	41-33-70	․․․․․․․․
		11-33-71	21-33-71	․․․․․․․․	41-33-71	․․․․․․․․
		11-33-72	21-33-72	․․․․․․․․	41-33-72	․․․․․․․․
		11-34-75	21-34-75	․․․․․․․․	41-34-75	61-34-75
		11-31-99	21-31-99	․․․․․․․․	41-31-99	61-31-99
Operating sleeping cars․․․․․․․․․․․․․․․․․․․․․․	403	11-41-01	21-41-01	․․․․․․․․	41-41-01	61-41-01
		11-41-57	21-41-57	․․․․․․․․	41-41-57	61-41-57
		11-45-76	21-45-76	․․․․․․․․	41-45-76	61-45-76
		11-41-99	21-41-99	․․․․․․․․	41-41-99	61-41-99
Signal and interlocker operation․․․․․․․․․․․․․	404	11-31-59	21-31-59	․․․․․․․․	41-31-59	61-31-59
Crossing protection․․․․․․․․․․․․․․․․․․․․․․․․․․	405	11-31-61	21-31-61	․․․․․․․․	41-31-61	61-31-61
Drawbridge operations․․․․․․․․․․․․․․․․․․․․․․․․	406	11-31-60	21-31-60	․․․․․․․․	41-31-60	61-31-60
Communication system operation․․․․․․․․․․․․․․․	407	11-35-77	21-35-77	․․․․․․․․	41-35-77	61-35-77
Operating floating equipment․․․․․․․․․․․․․․․․․	408	11-34-01	21-34-01	․․․․․․․․	41-34-01	61-34-01
		11-34-73	21-34-73	․․․․․․․․	41-34-73	61-34-73
		11-34-74	21-34-74	․․․․․․․․	41-34-74	61-34-74
Employees health and welfare benefits․․․․․․․․	409	12-31-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-32-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-33-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-34-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-35-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Stationery and printing․․․․․․․․․․․․․․․․․․․․․․	410	․․․․․․․․	²21-31-xx		²41-31-xx	․․․․․․․․
		21-32-xx	․․․․․․․․	41-32-xx	․․․․․․․․	․․․․․․․․
		21-34-xx	․․․․․․․․	41-34-xx	․․․․․․․․	․․․․․․․․
		21-35-xx	․․․․․․․․	41-35-xx	․․․․․․․․	․․․․․․․․
Other expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	411	11-31-99	21-31-99	․․․․․․․․	41-31-99	61-31-99
		11-32-99	21-32-99	․․․․․․․․	41-32-99	61-32-99
		11-34-99	21-34-99	․․․․․․․․	41-34-99	61-34-99
		11-35-99	21-35-99	․․․․․․․․	41-35-99	61-35-99
Operating joint tracks and facilities—Dr․․․․․	412	․․․․․․․․	․․․․․․․․	37-31-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	37-32-00	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	37-34-00	․․․․․․․․	․․․․․․․․	․․․․․․․․
		․․․․․․․․	37-35-00	․․․․․․․․	․․․․․․․․	․․․․․․․․
Operating joint tracks and facilities—Cr․․․․․	413	․․․․․․․․	․․․․․․․․	38-31-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-32-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-34-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-35-00	․․․․․․․․	․․․․․․․․
Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	414	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-31-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-32-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-34-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-35-00
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	415	11-31-63	21-31-63	․․․․․․․․	41-31-63	61-31-63
		11-32-63	21-32-63	․․․․․․․․	41-32-63	61-32-63
Damage to property․․․․․․․․․․․․․․․․․․․․․․․․․․․	416	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-31-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-32-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-34-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-35-00
Damage to livestock on right-of-way․․․․․․․․․․	417	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-31-00
Loss and damage; Freight․․․․․․․․․․․․․․․․․․․․․	418	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-31-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-32-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-33-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-34-00
		11-35-78	21-35-78	․․․․․․․․	41-35-78	61-35-78
Loss and damage; Baggage․․․․․․․․․․․․․․․․․․․․․	419	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-31-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-32-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-33-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	51-34-00
		11-35-78	21-35-78	․․․․․․․․	41-35-78	61-35-78
Injuries to persons․․․․․․․․․․․․․․․․․․․․․․․․․․	420	11-31-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-61-92
		11-32-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-31-99
		11-34-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-32-99
		11-35-99	․․․․․․․․	․․․․․․․․	․․․․․․․․	61-34-99
		11-61-92	21-61-92	41-61-92	․․․․․․․․	61-35-99
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-13-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-32-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-34-00
		․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	52-35-00
		11-35-78	21-35-78	․․․․․․․․	41-35-78	61-35-78
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․	421	11-34-73	21-34-73	․․․․․․․․	41-34-73	61-34-73
		11-34-74	21-34-74	․․․․․․․․	41-34-74	61-34-74
		11-34-75	21-34-75	․․․․․․․․	41-34-75	61-34-75
Other highway transportation․․․․․․․․․․․․․․․․․	422	11-34-73	21-34-73	․․․․․․․․	41-34-73	61-34-73
		11-34-74	21-34-74	․․․․․․․․	41-34-74	61-34-74
		11-34-75	21-34-75	․․․․․․․․	41-34-75	61-34-75
Miscellaneous Operations Expense
Dining and buffet service․․․․․․․․․․․․․․․․․․․․	441	11-41-01	21-41-01	․․․․․․․․	41-41-01	61-41-01
		11-41-57	21-41-57	․․․․․․․․	41-41-57	61-41-57
		11-41-99	21-41-99	․․․․․․․․	41-41-99	61-41-99
Hotels and restaurants․․․․․․․․․․․․․․․․․․․․․․․	442	11-34-99	21-34-99	․․․․․․․․	41-34-99	61-34-99
Grain elevators․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	443	11-34-01	21-34-01	․․․․․․․․	41-34-01	61-34-01
		11-34-74	21-34-74	․․․․․․․․	41-34-74	61-34-74
		11-34-75	21-34-75	․․․․․․․․	41-34-75	61-34-75
Producing power sold․․․․․․․․․․․․․․․․․․․․․․․․․	445	11-31-68	21-31-68	․․․․․․․․	41-31-68	61-31-68
		11-32-68	21-32-68	․․․․․․․․	41-32-68	61-32-68
Other miscellaneous operations․․․․․․․․․․․․․․․	446	11-34-99	21-34-99	․․․․․․․․	41-34-99	61-34-99
Operating joint miscellaneous facilities—Dr․․	447	․․․․․․․․	․․․․․․․․	37-34-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	37-35-00	․․․․․․․․	․․․․․․․․
Operating joint miscellaneous facilities—Cr․․	448	․․․․․․․․	․․․․․․․․	38-34-00	․․․․․․․․	․․․․․․․․
		․․․․․․․․	․․․․․․․․	38-35-00	․․․․․․․․	․․․․․․․․
Employees Health and Welfare Benefits․․․․․․․․	449	12-34-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
General Operating Expenses
Salaries and expenses of general officers․․․․	451	11-61-01	21-61-01	․․․․․․․․	41-61-01	61-61-01
		11-61-86	21-61-86	․․․․․․․․	41-61-86	61-61-86
		11-61-87	21-61-87	․․․․․․․․	41-61-87	61-61-87
		11-61-90	21-61-90	․․․․․․․․	41-61-90	61-61-90
		11-61-91	21-61-91	․․․․․․․․	41-61-91	61-61-91
		11-61-94	21-61-94	․․․․․․․․	41-61-94	61-61-94
		11-61-99	21-61-99	․․․․․․․․	41-61-99	61-61-99
Salaries and expenses of clerks and attendants	452	11-61-01	21-61-01	․․․․․․․․	41-61-01	61-61-01
		11-61-99	21-61-99	․․․․․․․․	41-61-99	61-61-99
		11-61-86	21-61-86	․․․․․․․․	41-61-86	61-61-86
		11-61-87	21-61-87	․․․․․․․․	41-61-87	61-61-87
		11-61-90	21-61-90	․․․․․․․․	41-61-90	61-61-90
		11-61-91	21-61-91	․․․․․․․․	41-61-91	61-61-91
		11-61-92	21-61-92	․․․․․․․․	41-61-92	61-61-92
		11-61-94	21-61-94	․․․․․․․․	41-61-94	61-61-94
		․․․․․․․․	21-61-99	․․․․․․․․	41-61-99	61-61-99
General office supplies and expenses․․․․․․․․․	453	․․․․․․․․	21-61-01	․․․․․․․․	41-61-01	61-61-01
Law expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	454	11-61-92	21-61-92	․․․․․․․․	41-61-92	61-61-92
Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	455	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․	53-61-00
Employees health and welfare benefits․․․․․․․․	456	12-61-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Pensions․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	457	12-11-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-12-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-13-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-21-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-22-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-23-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-31-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-32-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-34-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-35-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
		12-61-00	․․․․․․․․	․․․․․․․․	․․․․․․․․	․․․․․․․․
Stationery and printing․․․․․․․․․․․․․․․․․․․․․․	458	․․․․․․․․	²21-61-xx	․․․․․․․․	²41-61-xx	․․․․․․․․
Other expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	460	11-61-99	21-61-99	․․․․․․․․	41-61-99	61-61-99
General joint facilities—Dr․․․․․․․․․․․․․․․․․․	461	․․․․․․․․	․․․․․․․․	37-61-00	․․․․․․․․	․․․․․․․․
General joint facilities—Cr․․․․․․․․․․․․․․․․․․	462	․․․․․․․․	․․․․․․․․	38-61-00	․․․․․․․․	․․․․․․․․
Various expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․		11-61-94	21-61-94	․․․․․․․․	41-61-94	61-61-94

¹ Freight account activity/subactivity numbers are shown except when old accounts are exclusively passenger expenses Passenger and common activity/subactivity numbers shall be used where appropriate.

² Account numbers with the last 2 digits “xx” indicates that the account is subdivided by applicable functions See account texts for appropriate function assignment.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Table 1 Operating Expense Accounts - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-pt-49-1201-table-1/

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