Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.105 105 Water transfers

(a) This account shall include the revenue, from the transfer by water (ferriage, lighterage, and floatage) of passenger, freight, vehicles and livestock, upon the basis of lawful local tariff rates.

(b) This account also shall include revenue from water transfers of other traffic, such as the revenue from towing beyond lighterage limits and all other towing for which an extra charge is made;  insurance of freight afloat when billed out at other than cost;  storage of freight afloat;  grain overage in boats;  pumping performed for outside parties;  and from other similar sources.

(c) To this account shall be charged amounts payable to other companies or individuals for extra lighterage, extra towing, and for all other service when such payments represent revenue collected and credited to this account and not a direct expense.