Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.104 104 Switching

(a) This account shall include the revenue from switching service upon the basis of lawful tariff rates. To this account shall be credited the carrier's revenue upon the basis of tariff rates, or the carrier's allowance out of through rates, from the switching of cars of all kinds, loaded or empty, either locally at a station or within a switching district, between connecting lines, between local industries, or between connecting lines and local industries;  revenue upon the basis of distinct tariff rates for trapcar and ferry-car service and for spotting cars;  also the revenue from interwork switching at industrial plants, and the revenue from penalty switching incident to the improper delivery of cars by other carriers.

(b) To this account shall be charged amounts paid others for switching when such switching service is provided for in the switching rate charged by the carrier.