Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.25 25 TOFC/COFC terminals

This account shall include the cost of structures, fixtures, machinery and appurtenances comprising terminals used for loading and unloading trailers and containers on and from flat cars.

TOFC/COFC TERMINAL STRUCTURES AND DETAILS

Cranes and hoists, including related machinery and appurtenances.

Drainage and sewerage.

Fences.

Grading and preparing grounds for TOFC/COFC terminals.

Offices, TOFC/COFC terminal.

Lighting system.

Platforms, ramps and appurtenances.

Power distribution systems.

Sidewalks, pavements and driveways on terminal grounds.

Terminal trucks and tractors.

Note A:  “Trailer,” as used in the text and elsewhere in this system of accounts unless otherwise indicated in the context, means trailer bodies used in TOFC/COFC service which are permanently mounted on running gear. “Containers” means trailer bodies used in TOFC/COFC service which are not permanently mounted on wheels or chassis, but are separated from such running gear before being loaded on flat cars.

Note B:  The cost of grading and preparing grounds both before and after the construction of TOFC/COFC terminals, the cost of constructing sidewalks, driveways, and fences thereon, and the cost of permanent water rights shall be included in the cost of the buildings. The fees and expenses of architects employed to design or supervise the construction of the buildings shall also be included in the cost of the buildings. However, the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts.