Code of Federal Regulations Title 49. Transportation 49 CFR Pt. 1201, Table 3 Income Accounts

Railway operating revenues․․․․․․․․․․․․․․․․․․․․․

501

501

Railway operating revenues.

Revenues from miscellaneous operations․․․․․․․․․

502

506

Revenues from property used in other than carrier operations.

Hire of freight cars and highway revenue freight equipment; credit balance

503

․․․․․

32-22-00, 32-23-00, 36-22-00, and 36-23-00.

Rent from locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․

504

․․․․․

32-21-00, and 36-21-00.

Rent from passenger-train cars․․․․․․․․․․․․․․․․․

505

․․․․․

32-25-00, and 36-25-00.

Rent from floating equipment․․․․․․․․․․․․․․․․․․․

506

․․․․․

32-23-00, and 36-23-00.

Rent from work equipment․․․․․․․․․․․․․․․․․․․․․․․

507

․․․․․

32-23-00, and 36-23-00.

Joint facility rent income․․․․․․․․․․․․․․․․․․․․․

508

․․․․․

34-11-00, 34-12-00, 34-13-00, 34-21-00, 34-22-00, and 34-23-00

Income from lease of road and equipment․․․․․․․․

509

․․․․․

32-11-00, 32-12-00, 32-13-00, 32-21-00, 32-22-00, and 32-23-00.

Miscellaneous rent income․․․․․․․․․․․․․․․․․․․․․․

510

510

Miscellaneous rent income.

Income from nonoperating property․․․․․․․․․․․․․․

511

506

Revenues from property used in other than carrier operations.

534

Expenses of property used in other than carrier operations.

Separately operated properties; profit․․․․․․․․․

512

512

Separately operated properties; profit.

Dividend income․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

513

513

Dividend income.

Interest income․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

514

514

Interest income.

Income from sinking and other reserve funds․․․․

516

516

Income from sinking and other reserve funds.

Release of premiums on funded debt․․․․․․․․․․․․․

517

517

Release of premiums on funded debt.

Contributions from other companies․․․․․․․․․․․․․

518

518

Contributions from other companies.

Miscellaneous income․․․․․․․․․․․․․․․․․․․․․․․․․․․

519

519

Miscellaneous income.

Railway operating expenses․․․․․․․․․․․․․․․․․․․․․

531

531

Railway operating expenses.

Railway tax accruals․․․․․․․․․․․․․․․․․․․․․․․․․․․

532

556

Income taxes on ordinary income.

64-61-00 Property Taxes.

12-xx-00 Fringe Benefits.

65-61-00 Other Taxes.

Provision for deferred taxes․․․․․․․․․․․․․․․․․․․

533

557

Provision for deferred taxes.

Expenses of miscellaneous operations․․․․․․․․․․․

534

534

Expenses of property used in other than carrier operations.

Taxes on miscellaneous operating property․․․․․․

535

535

Taxes on property used in other than carrier operations.

Hire of freight cars and highway revenue freight equipment—debit balance

536

․․․․․

31-22-00, 35-22-00, 31-23-00, and 35-23-00.

Rent for locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․

537

․․․․․

31-21-00, and 35-21-00.

Rent for passenger-train cars․․․․․․․․․․․․․․․․․․

538

․․․․․

31-25-00, and 35-25-00.

Rent for floating equipment․․․․․․․․․․․․․․․․․․․․

539

․․․․․

31-23-00, and 35-23-00.

Rent for work equipment․․․․․․․․․․․․․․․․․․․․․․․․

540

․․․․․

31-23-00, and 35-23-00.

Joint facility rents․․․․․․․․․․․․․․․․․․․․․․․․․․․

541

․․․․․

33-11-00, 33-12-00, 33-13-00, 33-21-00, 33-22-00, and 33-23-00.

Rent for leased roads․․․․․․․․․․․․․․․․․․․․․․․․․․

542

․․․․․

31-11-00, 31-12-00, 31-13-00, 31-21-00, 31-22-00, and 31-23-00.

Miscellaneous rents․․․․․․․․․․․․․․․․․․․․․․․․․․․․

543

543

Miscellaneous rents.

Miscellaneous tax accruals․․․․․․․․․․․․․․․․․․․․․

544

544

Miscellaneous taxes.

Taxes on property used in other than carrier operations

535

Separately operated properties; loss․․․․․․․․․․․

545

545

Separately operated properties; loss.

Interest on funded debt․․․․․․․․․․․․․․․․․․․․․․․․

546

546

Interest on funded debt.

Interest on unfunded debt․․․․․․․․․․․․․․․․․․․․․․

547

547

Interest on unfunded debt.

Amortization of discount on funded debt․․․․․․․․

548

548

Amortization of discount on funded debt.

Maintenance of investment organization․․․․․․․․․

549

549

Maintenance of investment organization.

Income transferred to other companies․․․․․․․․․․

550

550

Income transferred to other companies.

Miscellaneous income charges․․․․․․․․․․․․․․․․․․․

551

551

Miscellaneous income charges.

553

Uncollectible accounts.

Unusual or infrequent items (debit) credit․․․․․

555

555

Unusual or infrequent items (debit) credit.

Income or loss from operations of discontinued segments

560

560

Income or loss from operations of discontinued segments.

Gain or loss on disposal of discontinued segments

562

562

Gain or loss on disposal of discontinued segments.

Extraordinary items (net)․․․․․․․․․․․․․․․․․․․․․․

570

570

Extraordinary items (net).

Income taxes on extraordinary items․․․․․․․․․․․․

590

590

Income taxes on extraordinary items.

Provision for deferred taxes—extraordinary items

591

591

Provision for deferred taxes—extraordinary items.

Cumulative effect of changes in accounting principles

592

592

Cumulative effect of changes in accounting principles.