Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.1-12 1–12 [1201.1–12] Distribution of pay and expenses of employees

(a) The pay and expenses of officers or employees regularly assigned to specific duties who perform incidental services of a different nature involving small expense may be included in the appropriate expense accounts for the duties to which such officers or employees are regularly assigned.

(b) When it is necessary to apportion the pay of officers and employees among various accounts, the carrier shall apportion the pay on the basis of the directly assignable pay to the various accounts.