Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.782 782 Other liabilities

This account shall include assessments for public improvements;  retained amounts due governmental agencies for construction work;  percentages due contractors to be paid upon completion of contracts;  deposits for construction of side tracks to be refunded on basis of an agreed portion of the earnings from the traffic handled over the tracks and similar liabilities not payable within one year:  This account shall also include other deferred and noncurrent liabilities not otherwise provided for in general balance sheet accounts. Assessments for public improvements and amounts due governmental agencies and others for payments to be made within one year, shall be included in account 763, “Other current liabilities,” or other appropriate current liability account.