Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.737 737 Property used in other than carrier operations

This account shall include the accounting company's investment in property other than property assignable to accounts 731, “Road and equipment property,” and 732, “Improvements on leased property,” such as hotels, restaurants, powerplants, which are not operated by the accounting company or another carrier in connection with its transportation service.

ITEMS OF INVESTMENT

Coal and other mines.

Commercial power plants.

Hotels and restaurants.

Lands and buildings not used in transportation operations.

Lands and other property acquired and held in anticipation of future use.

Mineral and timber lands.

Rails and other track material leased to others.

Saw mills and other manufacturing plants not operated in connection with transportation service.