Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.37 37 Roadway machines

This account shall include the cost of the initial outfit of roadway machines provided for the maintenance of roadway and structures at the time the road is opened for commercial traffic, and the cost of additional roadway machines acquired subsequently. This account shall also include the cost of on and/or off-track automotive vehicles, permanently equipped with special-purpose machinery such as hydraulic cranes, derricks, ditching apparatus, pile-driving equipment, and similar machines listed below, and used exclusively in maintenance of way and structures.

LIST OF ROADWAY MACHINES

Adzers.

Anchor applicators.

Ballast regulators.

Cars, lever.

Cars, motor inspection.

Cars, push.

Cars (small), crane, for supply yards and general use.

Concrete mixers.

Ditching machines.

Dredging machines.

Engines, portable.

Grading outfits.

Hydraulic outfits.

Jacks, hydraulic.

Pile drivers.

Plows, unloading.

Rail grinders.

Rail unloaders.

Rock crushers.

Scarifier-inserters.

Spike drivers.

Spike pullers.

Tie tampers.

Timber trucks.

Trackliners.

Note A:  When an important addition and betterment project or the construction of a new line necessitates the purchase of roadway machines to be used exclusively thereon, the cost shall be included in the accounts to which the cost of the work is charged. The amount realized from any subsequent sale, or the appraised value of the machines retained after the completion of the special work for which they were purchased, shall be credited to the accounts charged with the cost thereof. The appraised value of such machines retained shall be debited to this account and thereafter considered as the cost of such property.

Note B:  The cost of machines for the equipment of roadway shops shall be included in account 17, “Roadway buildings.”

Note C:  The cost of roadway machines, such as pile drivers, log loaders, hoist engines, and concrete mixers, when permanently mounted for movement on the carrier's tracks, shall be included in account 57, “Work equipment.”