Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.52 52 Locomotives

(a) This account shall include the cost of locomotives and tenders purchased or built by the carrier, and of appurtenances, furniture, and fixtures necessary to equip them for service, including the cost of inspection, setting up, and trying out after receipt from builders, and transportation charges to the carrier's line. This account may also include the cost of spare engines carried on hand for the purpose of temporarily replacing similar units removed from locomotives for overhaul, repair or other reason.

(b) Records shall be maintained to reflect separately the investment cost of locomotives on the basis of their initial identification for depreciation purposes;  i.e., road passenger, road freight, road switching and yard switching.

LIST OF APPURTENANCES TO LOCOMOTIVES

Airbrake equipment and hose.

Arm rests.

Brake fixtures.

Cab cushions.

Clocks.

Fire-extinguishing apparatus.

Gongs.

Headlamps.

Metallic packing.

Pneumatic sanding equipment.

Radio equipment, permanently attached.

Seat boxes.

Signal lamps.

Speed recorders.

Steam-gauge lamps.

Steam-heat equipment and hose.

Storm doors.

Tool boxes.

Train-signal equipment and hose.

Note:  Cars with motor equipment are not to be classed as locomotives.