Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.2-24 2–24 [1201.2–24] Accounting for other general expenditures

Expenditures of a general nature that are attributable but not directly assignable to original construction or important expansion of road shall be equitably assigned to the cost of specific units or segments of property. These expenditures include the pay and expenses of executive and general officers and their assistants engaged exclusively with such construction, law expenses (other than organization expenses), stationery and printing, and taxes before property is used in transportation operations.