Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.13 13 Fences, snowsheds, and signs

(a) Fences. The cost of right-of-way fences and snow and sand fences, farm gates, cattle guards, wing fences, aprons, and hedges, on property not previously fenced, excluding those around stockyards, fuel stations, station and shop grounds, and building sites.

(b) Snowsheds. The cost of snowsheds, including initial cost of planting trees for protecting tracks from snow.

(c) Signs. The initial cost of signs other than those for identification of bridges, signals, stations and other structures.

SIGN ITEMS

Boundary signs.

Bridge-caution signs.

Crossing signs.

Curve and elevation markers.

Division-limit signs.

Mileposts.

Monuments.

Safety-first signs at crossings.

Section-limit signs.

Slow or stop signs.

Tunnel-caution signs.

Water-station signs.

Whistle signs.

Yard-limit signs.

Note A:  The cost of fences (other than right-of-way boundary fences) around stockyards, fuel and water stations, and other building sites, shall be charged to the accounts appropriate for the cost of the structures.

Note B:  The cost of signs for identifying bridges, signals, stations, and other structures shall be included in the account appropriate for the cost of the structures.

Note C:  The cost of crossing signals, including crossing gates, shall be included in account 27, “Signals and interlockers.”

Note D:  This account shall also include the cost of replacing units of such property or substantial parts of fences or snowsheds the original cost of which are charged to this account.