Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.738 738 Accumulated depreciation;  property used in other than carrier operations

This account shall be credited with amounts charged to income or other authorized accounts for depreciation accrued on property, the cost of which is included in account 737, “Property used in other than carrier operations.” When such property is destroyed, sold, or otherwise retired from service, this account shall be charged with the amount of the credit balance applicable to the property retired.