Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.705 705 Accounts receivable;  interline and other balances

This account shall include the net debit balances receivable from other companies representing items such as interline freight, passenger, switching, and baggage revenues, charges for equipment interchanged on a per diem or mileage basis, and charges, for car repairs, loss and damage freight claims, and overcharge claims.

Note:  The amount to be entered in this account is not the net balance between this account and account 752, “Accounts payable;  Interline and other balances.” Net credit balances payable to other companies shall be included in account 752.