Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.27 27 Signals and interlockers

This account shall include the cost of interlocking and other signals apparatus for governing the movements of locomotives, cars, and trains, and for the protection of traffic at crossings, including towers and other buildings, furniture, fixtures, and machinery in connection therewith;  roadway installations for train control and remote control including the cost of the initial tests of such installation;  also the cost of buildings and machinery of power plants used primarily for the production of power for the operation of signals and interlockers.

ITEMS

Automatic-train control devices other than on equipment.

Call-bell systems along track to call in flagmen.

Call boxes, electric.

Car-retarder systems.

Centralized traffic control.

Crossing flasher-light signals.

Crossing gates, highway and railway.

Crossing signals bells.

Crossing warning signals.

Interlocker buildings and machinery.

Power apparatus primarily for the operation of signals and interlockers.

Power-distribution lines primarily for the operation of signals and interlockers.

Signal buildings.

Signal machinery, poles and foundations.

Train-order signals.

Note A:  When signal or interlocking apparatus is located in a station building, only the cost of the signal or interlocking apparatus shall be charged to this account. The entire cost of the building shall be included in account 16, “Station and office buildings.”

Note B:  The cost of track material, such as switches, special rail braces, special roads, special track fastenings, split rails, derails, derail stands, and frogs, used in connection with interlockers, shall be included in account 9, “Rail and other track material.”

Note C:  When derails are arranged so as to be thrown from switch stands, the cost of labor expended in the installation of the connections between the switch stand and derail and the devices for throwing the derail shall be included in account 9, “Rail and other track material.” The cost of the material shall be included in account 9, “Rail and other track material.”

Note D:  The cost of grading and preparing grounds both before and after the construction of signal and interlocker buildings, 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.