Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.9 9 Rails and other track material

(a) This account shall include the cost of rails and other track material used in the construction of tracks for the movement or storage of locomotives and cars (including tracks in shop, fuel station, supply yard areas, etc.);  the cost of welding two or more lengths or rail into continuous lengths for use in construction of tracks;  and the cost of labor associated with unloading and installation of the rail and other track material.

(b) The cost of handling rails and other track material in general supply and storage yards shall be included as store expenses.

ITEMS OF OTHER TRACK MATERIAL

Angle bars.

Anticreepers.

Bumping posts.

Compromise joints.

Connecting rods.

Crossings, including foundations or bases.

Derails.

Frog blocking.

Frogs.

Guard-rail blocking.

Guard-rail clamps.

Guard-rail fasteners.

Guard rails, switch and other.

Main rods.

Nut locks.

Nuts.

Offset bars.

Rail braces.

Rail chairs.

Rail clips.

Rail joints.

Rail rests.

Rail shims.

Rail splices.

Splice bars.

Step chairs.

Switch chairs.

Switch crossings.

Switch lamps.

Switch locks and keys.

Switch points.

Switch stands.

Switch targets.

Switches.

Tie plates.

Tie plugs.

Tie rods.

Track bolts.

Track insulators.

Track spikes.

Note A:  The cost of rails and other track material used in the construction of car floats shall be included in the cost of such floating equipment and the cost of rails and other track material used in the construction of temporary tracks, such as gravel-pit and quarry tracks, shall be included in the appropriate clearing accounts.

Note B:  The following activities are considered as maintenance and should be expensed accordingly.

· Rail flaw detection

· Track inspection

· Shifting of existing track

· Removing weeds in track

· Transposing rail

· Restoring chipped and battered rail ends by welding and/or by rail grinding train or other such equipment.

· Gauging track

· Loading scrap track materials

· Lubricating rail

· Tightening bolts

· Resetting spikes and rail anchors in existing track

· Any other maintenance work not involving the placement of track material