Code of Federal Regulations Title 49. Transportation § 1201.6.6 Bridges, trestles, and culverts

This account shall include the cost of the substructure and superstructure of bridges, trestles, and culverts which carry the tracks of the carrier over water-courses, ravines, public and private highways, and other railways.

DETAILS OF BRIDGE STRUCTURES

Abutments.

Bridge signs.

Cofferdams.

Concrete and masonry ends for culvert.

Cribs.

Decking, including gravel for fire protection.

Dike protection.

Drainage systems.

Draw protection.

Drawbridge engines and machinery.

False work.

Guard timbers.

Ice breakers.

Painting (except repainting).

Pier protection.

Piers and foundations.

Pipe culverts.

Retaining walls.

Riprap around abutments.

Riprap at culverts ends.

Supports.

Water channels.

Waterproofing.

Wind dams.

Wing walls.

Note A: When a part or the entire structure of a bridge or trestle is converted, by filling, into an earth embankment, the ledger value of the structure, or of the portion thereof filled, shall be credited to this account. In case the bridge or trestle is used in lieu of a temporary trestle for the purpose of filling, the estimated cost of such temporary trestle shall be charged to account 3, “Grading.” The ledger value of the structure or portion thereof, filled, less the value of the salvage and the estimated cost of trestle charged to account 3 shall be charged to account 735, “Accumulated depreciation; Road and equipment property.”

Note B: The cost of bridges to carry the carrier's tracks over undergrade crossings, including the necessary piers and abutments to sustain them, shall be included in this account.