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Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.950 950 Text and chart of accounts
Current as of January 02, 2025 | Updated by Findlaw Staff
This section defines each account outlined in the format shown under section 940 of these regulations.
(a) Attributable revenues—
101 Freight.
(1) This account shall include revenue from the transportation of freight and from transit, stop, and recognizing privileges, upon the basis of lawful tariff rates.
(2) This account shall include collections in excess of tariff charges, except where such amounts are segregated and held subject to refund.
(3) Proceeds derived from the sale of unclaimed and refused freight which has been transported in accordance with the contract of shipment shall be credited to this account in cases where such items can be readily identified. Uncollectible tariff charges on such shipments shall be charged to this account.
(4) Amounts determined to be uncollectible shall be accounted for in accordance with the text of account 63–61–00, “General—Uncollectible accounts.”
ITEMS TO BE CREDITED
(a) Revenue upon the basis of local freight tariff rates, regardless of class of train in which the freight is transported.
(b) The carrier's proportion of revenue upon the basis of through freight tariff rates, regardless of class of train in which the freight is transported.
(c) Revenue from transportation of mail matter, and empty mail pouches, at freight rates.
(d) Revenue from transportation of freight on special trains at rates based on weights of shipments.
(e) Revenue on basis of classifications and freight tariffs from transportation of caretakers of freight shipments.
(f) Revenue from reconsigning privileges.
(g) Revenue from stop privileges.
(h) Revenue from transit privileges.
(i) Revenue upon the basis of arbitraries out of freight, rates for water transfers (ferriage, lighterage, and floatage).
(j) Revenue from transportation of trailers and containers on flat cars in TOFC/COFC service upon the basis of all-rail line-haul freight tariff rates and under arrangements for motor carrier-railroad joint haul, and from the loading and unloading of trailers and containers on and from flat cars upon the basis of tariff rates and under arrangements for motor carrier-railroad joint haul.
ITEMS TO BE CHARGED
(a) Amounts paid as bridge and ferry arbitraries on freight.
(b) Amounts paid for completing a haul.
(c) Amounts paid for elevation of freight.
(d) Amounts paid for switching services, in connection with the transportation of freight, on the basis of switching tariffs, and allowances out of through rates, including amounts paid for switching empty cars in connection with a freight revenue movement.
(e) Amounts paid for transferring freight between stations.
(f) Arbitraries and allowances to others for lighterage and wharfage.
(g) The carrier's proportion of overcharges resulting from the use of erroneous rates, weights, classifications or computations.
(h) The carrier's proportion of refunds on account of errors in routing and billing.
(i) The carrier's proportion of uncollected revenue on freight lost or destroyed in transit.
(j) The carrier's proportion of uncollected tariff charges on damaged shipments for which charges neither shipper nor consignee is liable.
(k) Amounts paid on basis of tariff rates for loading and unloading livestock.
(l) Amounts paid to motor truck companies for hauling trailers and containers to and from TOFC/COFC terminals, and allowances to shippers who perform such service on the basis of tariff rates.
Note A: Amounts paid for switching empty cars other than in connection with loaded movements shall be charged to operating expense account 61–32–XX, “General—Other Expenses—Transportation, Yard, Freight,” except that amounts paid for switching equipment for repairs shall be included in the appropriate equipment repair accounts.
Note B: Other carriers' proportion of revenue and of uncollectible undercharges paid by the carrier on account of its errors in routing and billing shall be charged to operating expense account 61–35–76, “General—Other Expenses—Transportation, Administrative Support.”
Note C: When a lessee company transports freight over the tracks of another carrier on the basis of a proportion of revenues under a joint arrangement, it shall include the entire compensation in its revenue and statistics, charging the appropriate joint facility expense and rental accounts with the amounts paid the lessor company, and the lessor company shall credit the corresponding accounts.
Note D: Revenue from the transportation of caretakers of freight shipments, when not included as a part of the freight charges on the waybill covering the freight shipments, shall be credited to account 102, “Passenger.”
Note E: This account shall be maintained so as to show separately payments and allowances for (a) terminal collection and delivery services when performed in connection with line-haul transportation of freight on the basis of freight tariff rates, further separated between (1) TOFC/COFC service, and (2) all other freight service; also (b) payments for switching services when performed in connection with line-haul transportation of freight on the basis of switching tariffs and allowances out of freight rates, including the switching of empty cars in connection with a revenue movement, and (c) payments on basis of tariff rates for loading and unloading livestock.
104 Switching.
(1) This account shall include the revenue from switching service upon the basis of lawful tariff rates. To this account shall be credited the carrier's revenue upon the basis of tariff rates, or the carrier's allowance out of through rates, from the switching of cars of all kinds, loaded or empty, either locally at a station or within a switching district, between connecting lines, between local industries, or between connecting lines and local industries; revenue upon the basis of distinct tariff rates for “trapcar” and “ferry-car” service and for spotting cars; also the revenue from interwork switching at industrial plants, and the revenue from “penalty switching” incident to the improper delivery of cars by other carriers.
(2) To this account shall be charged amounts paid for switching when such switching service is provided for in the switching rate charged by the carrier.
Note: “Penalty switching” charges paid by the carrier shall be included in expense account 61–32–XX, “General—Other Expenses—Transportation, Yard, Freight.”
105 Water transfers.
(1) This account shall include the revenue, from the transfer by water (ferriage, lighterage, and floatage), of passenger, freight, vehicles, and livestock, upon the basis of lawful local tariff rates.
(2) This account also shall include revenue from water transfers of other traffic, such as the revenue from towing beyond lighterage limits and all other towing for which an extra charge is made; insurance of freight afloat when billed out at other than cost; storage of freight afloat; grain overage in boats; pumping performed for outside parties; and for other similar sources.
(3) To this account shall be charged amounts payable to other companies or individuals for extra lighterage, extra towing, and for all other service when such payments represent revenue collected and credited to this account and not a directed expense.
Note: No revenue shall be included in this account for water transfers of passengers or shipments upon the basis of arbitraries out of rates for transportation involving rail line haul.
106 Demurrage. This account shall include the revenue from the detention of cars incident to loading, unloading, reconsigning, and stops in transit upon the basis of lawful tariffs for demurrage. This account shall also include the revenue from the detention of trailers and containers used in TOFC/COFC service, incident to loading and unloading, upon the basis of tariff rates.
Note: This account shall be maintained so as to reflect separately (1) revenue from detention of cars, and (2) revenue from detention of trailers and containers used in TOFC/COFC service.
110 Incidental. This account is designed to show the amounts which the carrier becomes entitled to receive from services rendered incidentally with rail-line and water-line transportation; for the use of facilities of which the expenses for operation and maintenance are not separable from railway expenses and from incidental sources not provided for elsewhere. Among the items included in this account are revenues derived from (1) hotels and restaurants, (2) operations conducted at stations and on trains by individual or companies other than railway companies, (3) storage, (4) the sale of electric power, (5) renting property operated and maintained in connection with the property used in the carrier's transportation operations and from railway operations not provided for elsewhere.
121 Joint facility, credit. This account shall include the carrier's proportion of revenue collected by others in connection with the operation of joint tracks, yards, terminals, and other facilities, including revenue from hotels, restaurants, grain elevators, sale of power, and other miscellaneous operations.
Note A: The purpose of this account is to show the amounts of revenue from the operation of joint tracks, yards, terminals and other facilities operated by other companies, which under existing contracts or agreements are credited by the operating company to the tenant companies which participate therein. The bill rendered by any creditor company against a debtor company for the latter's proportion of the expense of maintenance and operation of joint facilities, which includes also a credit covering a proportion of the revenue to be paid over, shall show the distribution of the credit for such proportion of the revenue separately from the distribution of the expense of operation.
Note B: No credits shall be made to this account representing amounts creditable by the operating company to primary accounts 101–103, 105, and 110.
122 Joint facility, debit. This account shall include that proportion of revenue from the operation of joint tracks, yards, terminals, and other facilities, which is creditable to other companies, including revenue from hotels, restaurants, grain elevators, sale of power, and other miscellaneous operations.
Note A: The purpose of this account is to show the amount of revenue from operation of a terminal company or other carrier which, under the terms of existing contracts or agreements covering the joint use of tracks, yards, and other facilities, is credited to other carriers that participate in the benefits from such joint use. The bill rendered by a creditor company against a debtor company for the latter's proportion of expense of maintaining and operating joint facilities, which includes a credit covering the debtor company's proportion of the revenues from operation of such joint facilities, shall indicate separately the proper distribution of both the revenues and the expenses included in the bill, and such distribution shall be adhered to the debtor.
Note B: No debits shall be made to this account representing amounts creditable by the operating company to primary accounts 101–103, 105, and 110.
OTHER INCOME ACCOUNTS
506 Revenues from property used in other than carrier operations. This account shall include the total revenues derived from property used in other than carrier operations, the cost of which is includible in balance-sheet account 737, “Property used in other than carrier operations.”
510 Miscellaneous rent income.
(1) This account shall include such rents of property owned and controlled by the accounting carrier as are not provided for in the foregoing accounts.
(2) This account shall be charged with the cost of maintenance of the property rented, also specific incidental expenses in connection with such property, such as the cost of negotiating contracts, advertising for tenants, fees paid conveyances, collectors' commissions, and analogous items.
Note A: If property the rent of which is chargeable to account 543—“Miscellaneous rents,” is sublet by the accounting company, the rent receivable therefore shall be credited to this account.
Note B: Taxes on property the rent of which is creditable to this account shall be charged to account 553—“Taxes on property used in other than carrier operations.”
Note C: The rent from property carried in balance-sheet account 737—“Property used in other than carrier operations,” shall not be included in this account, but in account 506—“Revenues from property used in other than carrier operations.”
Note D: Rent and other income from real estate acquired for new lines or for additions and betterments shall be credited to the appropriate road and equipment accounts until the completion or coming into service of the property.
519 Miscellaneous income.
(1) This account shall include all items, not provided for elsewhere, properly creditable to income accounts during the current year. Among the items which shall be included in this account are:
(i) Cancellation of balance sheet accounts representing unclaimed wages and vouchered accounts written off because of carrier's inability to locate the creditor.
(ii) Profit from sale of land used for transportation purposes, of noncarrier property and of securities acquired for investment purposes.
(2) Gains for extinguishment of debt shall be aggregated and, if material, credited to account 570 “Extraordinary Items,” upon approval by the Commission; however, gains from extinguishment of debt (excluding debt maturing serially), which is made to satisfy sinking fund requirements, shall be recorded in this account regardless of amount.
599 Subsidy payments from preexisting contracts. This account shall include all payments made to the operating carrier of a subsidized line that (1) existed prior to the commencement of operations under a subsidy operating agreement and (2) would cease if freight service on the line were discontinued.
(b) On-branch avoidable cost—
(1) Actual and apportioned expense accounts.
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PERSONNEL |
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Control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
10-00-00 |
This account may be used as a control account for all accounts in the PERSONNEL Series: Salaries and Wages; Fringe Benefits Not Included in Compensation.
Salaries and Wages—Control. This control account includes the compensation payable to employees for services performed. It includes amounts payable in connection with profit sharing and stock option plans that are part of employee compensation. This control account also includes amounts of compensation payable to employees for paid time off as a fringe benefit: vacation pay, holiday pay, sick pay, and other payments considered direct compensation for time not worked. Amounts of labor billed by contractors, other companies, and joint facilities, are not considered salaries and wages of the carrier company and are not to be included in this account group. Its components shall be distributed to the following accounts in accordance with instruction 1–14 of Part 1201, Subpart A:
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Salaries and wages—way and structures—running: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-XX |
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track on the line of road and outside of classification yards. Compensation payable to officers and technical and clerical employees shall only be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
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Repair and maintenance |
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|---|---|
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Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-10 |
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Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-11 |
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Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-12 |
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Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-17 |
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Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-19 |
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Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-22 |
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Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-39 |
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Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-48 |
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Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-11-99 |
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Salaries and wages—way and structures—switching: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-XX |
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's roadway and track within classification yards and stations. Compensation payable to officers and technical and clerical employees shall be assigned to Way and Structures—Other. This account shall be subdivided by the following functions:
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Repair and maintenance |
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Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-10 |
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Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-11 |
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Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-12 |
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Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-17 |
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Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-19 |
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Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-22 |
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Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-39 |
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Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-48 |
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Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-12-99 |
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Salaries and wages—way and structures—other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-XX |
This account includes the compensation payable to all repair and maintenance employees and others who are associated with the repair and maintenance of the carrier's structures other than roadway and track. Each administration account (functions 02–06) includes the compensation payable to all officers and technical and clerical employees associated with the Way and Structures Activity. This account shall be subdivided by the following functions:
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Administration |
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Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-02 |
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Bridges and buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-03 |
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Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-04 |
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Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-05 |
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Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-06 |
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Repair and maintenance |
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Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-20 |
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Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-21 |
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Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-23 |
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Shop buildings—locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-24 |
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Shop buildings—freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-25 |
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Shop buildings—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-26 |
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Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-27 |
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Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
11-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-38 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-13-99 |
|
Salaries and wages—equipment—locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-XX |
This account includes the compensation payable to all officers and technical and clerical employees, repair and maintenance employees, and others who are associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-39 |
|
Shop machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-40 |
|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-41 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-21-99 |
|
Salaries and Wages—Equipment—Freight Cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-XX |
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-39 |
|
Shop machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-22-99 |
|
Salaries and wages—equipment—other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-XX |
This account includes the compensation payable to all officers, technical and clerical employees, repair and maintenance employees, and others, who are associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-39 |
|
Shop machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-40 |
|
Trucks, trailers, containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
11-23-43 |
|
Floating equipment—revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-46 |
|
Work and other non-revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-23-99 |
|
Salaries and wages—transportation—train: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-XX |
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the dispatching and operation of freight trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-01 |
|
Operations |
|
|---|---|
|
Engine crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-56 |
|
Train crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-57 |
|
Dispatching trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-58 |
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
11-31-59 |
|
Operating drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-60 |
|
Highway crossing protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-61 |
|
Train inspection and lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-62 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-63 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-69 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-31-99 |
|
Salaries and wages—transportation—yard: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-XX |
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-01 |
|
Operations |
|
|---|---|
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
11-32-59 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-63 |
|
Switch crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-64 |
|
Controlling operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-65 |
|
Yard and terminal clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-66 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-67 |
|
Electrical power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-69 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-32-99 |
|
Salaries and wages—transportation—train and yard common: Freight․․․․․․․․․․․․․․․․ |
11-33-XX |
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees performing functions incurred on behalf of both train and yard operations. This account shall be subdivided by the following functions:
|
Operations |
|
|---|---|
|
Cleaning car interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-33-70 |
|
Adjusting and transferring loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-33-71 |
|
Car loading devices and grain doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-33-72 |
|
Salaries and wages—transportation—specialized services: Freight․․․․․․․․․․․․․․․․․ |
11-34-XX |
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees who are associated with operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-34-01 |
|
Operations |
|
|---|---|
|
Pickup and delivery, marine line haul, and rail substitute service․․․․․․․․․․․․․․ |
11-34-73 |
|
Loading, unloading, and local marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-34-74 |
|
Protective service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-34-75 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-34-99 |
|
Salaries and wages—transportation—administrative support: Freight․․․․․․․․․․․․․․․ |
11-35-XX |
This account includes the compensation payable to all officers, technical and clerical employees, engine and train crews, and other operational employees, who are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-35-01 |
|
Operations |
|
|---|---|
|
Clerical and accounting employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-35-76 |
|
Communication systems operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-35-77 |
|
Loss and damage claims processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-35-78 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-35-99 |
|
Salaries and wages—general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-XX |
This account includes the compensation payable to all employees who are associated with overall administration or other general support for carrier operations. Overall administration includes executive, legal, financial, treasury, accounting, budgeting, taxation, corporate planning, costing, marketing, advertising, traffic, corporate secretary, public relations, real estate, insurance administration, personnel administration, pension plan administration, general purchasing, labor relations, internal auditing, industrial engineering, and regulatory reporting. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-01 |
|
General |
|
|---|---|
|
Accounting, auditing, finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-86 |
|
Management services and data processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-87 |
|
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-88 |
|
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-89 |
|
Industrial development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-90 |
|
Personnel and labor relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-91 |
|
Legal and secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-92 |
|
Public relations and advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-93 |
|
Research and development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-94 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
11-61-99 |
|
Fringe benefits not included in compensation—control․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
12-00-00 |
This control account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation. These benefits include the carrier portions of Railroad Retirement contributions, pension expense, unemployment taxes, dental plans, health plans, hospitalization insurance, life insurance, subsidies for employee lunchrooms, company entertainment facilities for personal use, and other benefits to employees that are not includable in direct compensation. They exclude travel expense on company business, casualties, workmen's compensation, as well as dues, memberships, and similar items when the direct beneficiary is clearly the company rather than the employee.
|
Fringe benefits not included in compensation—way and structures—running: Freight |
12-11-00 |
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of the carrier's roadway and track on the line of road and outside of classification yards.
|
Fringe benefits not included in compensation—way and structures—switching: Freight |
12-12-00 |
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with repair and maintenance of the carrier's roadway and track within classification yards and stations.
|
Fringe benefits not included in compensation—way and structures—other: Freight․․ |
12-13-00 |
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of the carrier's structures other than roadway and track, and who are associated with the Administration of the Way and Structures Activity.
|
Fringe benefits not included in compensation—equipment—locomotives: Freight․․․․․․․ |
12-21-00 |
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of locomotives, whether owned by the carrier or by others.
|
Fringe benefits not included in compensation—equipment—freight cars: Freight․․․․ |
12-22-00 |
This account includes amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of freight cars, whether owned by the carrier or by others.
|
Fringe benefits not included in compensation—equipment—other equipment:․․․․․․․․․ |
12-23-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others.
|
Fringe benefits not included in compensation—transportation—train: Freight․․․․․․ |
12-31-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the dispatching and operating of freight trains over the roadway and outside of classification yards.
|
Fringe benefits not included in compensation—transportation—yard: Freight․․․․․․․ |
12-32-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with the movement of freight cars within classification yards and in terminal switching and transfer service.
|
Fringe benefits not included in compensation—transportation—train and yard Common: Freight |
12-33-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees performing functions incurred on behalf of both train and yard operations.
|
Fringe benefits not included in compensation—transportation—specialized services: Freight |
12-34-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services.
|
Fringe benefits not included in compensation—transportation—administrative support: Freight |
12-35-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who are associated with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A.
|
Fringe benefits not included in compensation—general and administrative: Freight |
12-61-00 |
This account includes the amounts payable to others, or other costs charged to expense, for employee benefits which are not considered part of direct compensation for employees who provide overall administration or other general support for carrier operations. Overall administration includes executive, legal, financial, treasury, accounting, budgeting, taxation, corporate planning, costing, marketing, advertising, traffic, corporate secretary, public relations, real estate, insurance administration, personnel administration, pension plan administration, general purchasing, labor relations, internal auditing, industrial engineering, and regulatory reporting. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A.
|
MATERIEL |
|
|---|---|
|
Control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
20-00-00 |
This account may be used as a control account for the MATERIEL series: Materials, Tools, Supplies, Fuels, Lubricants.
|
Materials, tools, supplies, fuels, lubricants—Control․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-00-00 |
This account group includes the cost of items installed or commodities consumed which are charged to expense in connection with carrier operations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. This account excludes purchased services such as utilities, communications, postage and other items of similar nature.
|
Materials, tools, supplies, fuels, lubricants—way and structures—Running: Freight |
21-11-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track on the line of the road and outside of classification yards. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials, and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-12 |
|
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-13 |
|
Rails․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-14 |
|
Other track material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-15 |
|
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-16 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-11-99 |
|
Materials, tools, supplies, fuels, lubricants—way and structures—switching: Freight |
21-12-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's roadway and track within classification yards and stations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-12 |
|
Ties․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-13 |
|
Rails․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-14 |
|
Other track material․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-15 |
|
Ballast․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-16 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-12-99 |
|
Materials, tools, supplies, fuels, lubricants—way and structures—other: Freight․ |
21-13-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of the carrier's structures not provided for in running or switching. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration |
|
|---|---|
|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-02 |
|
Bridges and buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-03 |
|
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-04 |
|
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-05 |
|
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-06 |
|
Repair and maintenance |
|
|
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-20 |
|
Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-21 |
|
Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-23 |
|
Shop buildings—locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-24 |
|
Shop buildings—freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-25 |
|
Shop buildings—other equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-26 |
|
Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-27 |
|
Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
21-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-38 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-13-99 |
|
Materials, tools, supplies, fuels, lubricants—equipment—locomotives: Freight․․․․ |
21-21-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of locomotives, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration—General․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-40 |
|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-41 |
|
Road property and equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-21-99 |
|
Materials, tools, supplies, fuels, lubricants—equipment—freight cars: Freight․․․ |
21-22-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of freight cars, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-22-99 |
|
Materials, tools, supplies, fuels, lubricants—equipment—other equipment: Freight |
21-23-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in the performance or support of the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-40 |
|
Trucks, trailers, containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
21-23-43 |
|
Floating equipment—revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-46 |
|
Work and other nonrevenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-48 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-23-99 |
|
Materials, tools, supplies, fuels, lubricants—transportation—train: Freight․․․․․ |
21-31-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with the dispatching and operation of freight trains over the roadway and outside of classification yards. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-01 |
|
Operations |
|
|---|---|
|
Engine crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-56 |
|
Train crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-57 |
|
Dispatching trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-58 |
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
21-31-59 |
|
Operating drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-60 |
|
Highway crossing protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-61 |
|
Train inspection and lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-62 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-63 |
|
Locomotive fuels․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-69 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-31-99 |
|
Materials, tools, supplies, fuels, lubricants—transportation—yard: Freight․․․․․․ |
21-32-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with the movement of freight cars within classification yards and in terminal switching and transfer service. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-01 |
|
Operations |
|
|---|---|
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
21-32-59 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-63 |
|
Switch crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-64 |
|
Controlling operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-65 |
|
Yard and terminal clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-66 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-69 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-32-99 |
|
Materials, tools, supplies, fuels, lubricants—transportation—train and yard common: Freight |
21-33-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed on behalf of both train and yard operations. This account includes charges to expense for all materials, small tools, supplies, fuels, lubricants, purchased standard stationery and forms, freight-in on materials and supplies, and similar items. Its components shall be distributed to the following functions in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Operations |
|
|---|---|
|
Cleaning car interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-33-70 |
|
Adjusting, transferring loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-33-71 |
|
Car loading devices and grain doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-33-72 |
|
Materials, tools, supplies, fuels, lubricants—transportation—specialized services: Freight |
21-34-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-34-01 |
|
Operations |
|
|---|---|
|
Pick up and delivery, marine line haul, and rail substitute service․․․․․․․․․․․․․ |
21-34-73 |
|
Loading, unloading, and local marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-34-74 |
|
Protective services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-34-75 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-34-99 |
|
Materials, tools, supplies, fuels, lubricants—transportation— administrative support: Freight |
21-35-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in association with providing direct administrative support for the Transportation Activity. For further clarification refer to the definition of the Administrative Support Operations Subactivity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions.
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-35-01 |
|
Operations |
|
|---|---|
|
Clerks, accounting employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-35-76 |
|
Communication systems operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-35-77 |
|
Loss and damage claims processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-35-78 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-35-99 |
|
Materials, tools, supplies, fuels, lubricants—general and administrative: Freight |
21-61-XX |
This account includes the cost of items installed or commodities consumed which are charged to expense, where such items are consumed in providing overall administration or other general support for carrier operations. For further clarification refer to the definition of the General and Administrative Activity contained in Part 1201, Subpart A. This account shall be subdivided by the following functions:
|
Administration—general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-01 |
|
General |
|
|---|---|
|
Accounting, auditing, finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-86 |
|
Management services and data processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
21-61-87 |
|
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-88 |
|
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-89 |
|
Industrial development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-90 |
|
Personnel and labor relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-91 |
|
Legal and secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-92 |
|
Public relations and advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-93 |
|
Research and development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-94 |
|
Other—other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
21-61-99 |
|
PURCHASED SERVICES |
|
|---|---|
|
Control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
30-00-00 |
This account may be used as a control account for all accounts in the PURCHASED SERVICES series:
|
Lease rentals—Credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Joint facility rent—Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Joint facility rent—Credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Other rents—Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Other rents—Credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Joint facility—Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Joint facility—Credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Repairs billed by others—Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Repairs billed to others—Credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Other purchased services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․ |
|
Lease rentals—debit—control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-00-00 |
This control account includes the rentals of road property and equipment with terms of 30 days or more. This account excludes joint facility and joint trackage rents, insurance and maintenance elements of lease payments, and all elements of capital leases as defined in FASB Statement No. 13. The components of this natural expense will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Lease rentals–debit–way and structures–running: freight․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-11-00 |
|
Lease rentals–debit–way and structures–switching: freight․․․․․․․․․․․․․․․․․․․․․․․ |
31-12-00 |
|
Lease rentals–debit–way and structures–other: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-13-00 |
|
Lease rentals–debit–equipment–locomotives: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-21-00 |
|
Lease rentals–debit–equipment–freight cars: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-22-00 |
|
Lease rentals–debit–equipment–other equipment: freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
31-23-00 |
|
Lease rentals–credit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
32-00-00 |
This control account includes the rentals of owned property and equipment or subleases of leased road property and equipment with terms of from 30 days to one year. Longer term leases are indicative of a non-carrier operation and all revenues and expenses related to such property and equipment should be classified accordingly and excluded from railroad operations. This account excludes joint facilities and joint trackage, capital leases, and portions of lease receipts covering maintenance and insurance. The components of this natural expense account will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Lease rentals–credit–way and structures–running: freight․․․․․․․․․․․․․․․․․․․․․․․․ |
32-11-00 |
|
Lease rentals–credit–way and structures–switching: freight․․․․․․․․․․․․․․․․․․․․․․ |
32-12-00 |
|
Lease rentals–credit–way and structures–other: freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
32-13-00 |
|
Lease rentals–credit–equipment–locomotives: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
32-21-00 |
|
Lease rentals–credit–equipment–freight cars: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
32-22-00 |
|
Lease rentals–credit–equipment–other equipment: freight․․․․․․․․․․․․․․․․․․․․․․․․․ |
32-23-00 |
|
Joint facility rents–debit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
33-00-00 |
This control account includes amounts payable accrued as rent for equipment, tracks, yards, terminals, and other facilities owned or controlled by other carriers, companies, or individuals, and in the joint use of which the accounting company participates. Amounts paid or payable by the accounting company in reimbursement for taxes on property jointly used shall be charged to this account.
Note: The cost of maintenance, operation, or administration of joint facilities, chargeable to the accounting company, shall be charged to the various joint facility accounts (37–XX–00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per ton, car, or other unit, it shall be fairly apportioned between this account and Joint Facility—Dr. (37–XX–00). This apportionment shall be made by the operating company, and shall be followed by the accounting company. The components of this natural expense consist of the following accounts:
|
Joint facility rents–debit–way and structures–running: Freight․․․․․․․․․․․․․․․․․․ |
33-11-00 |
|
Joint facility rents–debit–way and structures–switching: Freight․․․․․․․․․․․․․․․․ |
33-12-00 |
|
Joint facility rents–debit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․ |
33-13-00 |
|
Joint facility rents–debit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․ |
33-21-00 |
|
Joint facility rents–debit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․ |
33-22-00 |
|
Joint facility rents–debit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․ |
33-23-00 |
|
Joint facility rents–credit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
34-00-00 |
This control account includes amounts receivable accrued for rent of equipment, tracks, yards, terminals and other facilities owned or controlled by the accounting company and used jointly with other companies or individuals. Amounts receivable from other companies in reimbursement for taxes on property jointly used shall be credited to this account.
Note: The portion of the cost of maintenance, operation, or administration of joint facilities recoverable from others shall be credited to the various joint facility accounts (38–XX–00). When the compensation for the use of joint facilities is a fixed amount or is based upon a charge per ton, car, or other unit, it shall be fairly apportioned by the creditor between this account and Joint Facility—credit (28–XX–00).
|
Joint facility rents–credit–way and structures–running: Freight․․․․․․․․․․․․․․․․․ |
34-11-00 |
|
Joint facility rents–credit–way and structures–switching: Freight․․․․․․․․․․․․․․․ |
34-12-00 |
|
Joint facility rents–credit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․ |
34-13-00 |
|
Joint facility rents–credit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․ |
34-21-00 |
|
Joint facility rents–credit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․ |
34-22-00 |
|
Joint facility rents–credit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․ |
34-23-00 |
|
Other rents–debit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-00-00 |
This account includes the rents with terms of less than 30 days which are not renewed. This account includes all time and mileage payments for interchange locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Other rents–debit–way and structures–running: Freight: Freight․․․․․․․․․․․․․․․․․․ |
35-11-00 |
|
Other rents–debit–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-12-00 |
|
Other rents–debit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-13-00 |
|
Other rents–debit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-21-00 |
|
Other rents–debit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-22-00 |
|
Other rents–debit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
35-23-00 |
|
Other rents–credit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-00-00 |
This account includes rents with terms of less than 30 days which are not renewed. This account includes all time and mileage receipts for interchanged locomotive, freight car, and other revenue equipment hire. The components of this account will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Other rents–credit–way and structures–running: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-11-00 |
|
Other rents–credit–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
36-12-00 |
|
Other rents–credit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-13-00 |
|
Other rents–credit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-21-00 |
|
Other rents–credit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-22-00 |
|
Other rents–credit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
36-23-00 |
|
Joint facility–debit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-00-00 |
This account includes joint trackage and joint facility costs, exclusive of rents, payable by the railroad to others. The components of this account will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Joint Facility–debit–way and structures–running: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
37-11-00 |
|
Joint Facility–debit–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․․․․․ |
37-12-00 |
|
Joint Facility–debit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-13-00 |
|
Joint facility–debit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-21-00 |
|
Joint facility–debit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-22-00 |
|
Joint facility–debit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-23-00 |
|
Joint facility–debit–transportation–train: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-31-00 |
|
Joint facility–debit–transportation–yard: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
37-32-00 |
|
Joint facility–debit–transportation–specialized services: Freight․․․․․․․․․․․․․․․ |
37-34-00 |
|
Joint facility–debit–transportation–administrative support: Freight․․․․․․․․․․․․․ |
37-35-00 |
|
Joint facility–debit–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
37-61-00 |
|
Joint facility–credit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-00-00 |
This account includes joint trackage and joint facility costs, exclusive of rents, payable by others to the railroad. The components of this account will be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Joint facility–credit–way and structures–running: Freight․․․․․․․․․․․․․․․․․․․․․․․ |
38-11-00 |
|
Joint facility–credit–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․․․․ |
38-12-00 |
|
Joint facility–credit–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-13-00 |
|
Joint facility–credit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-21-00 |
|
Joint facility–credit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-22-00 |
|
Joint facility–credit–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
38-23-00 |
|
Joint facility–credit–transportation–train: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-31-00 |
|
Joint facility–credit–transportation–yard: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
38-32-00 |
|
Joint facility–credit–transportation–specialized services: Freight․․․․․․․․․․․․․․ |
38-34-00 |
|
Joint facility–credit–transportation–administrative support: Freight․․․․․․․․․․․․ |
38-35-00 |
|
Joint facility–credit–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․ |
38-61-00 |
|
Repairs billed by others–debit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-00-00 |
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property and equipment. The components of this account shall be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Repairs billed by others–debit–way and structures–running: Freight․․․․․․․․․․․․․․
|
39-11-XX |
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-22 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-11-48 |
|
Repairs billed by others–debit–way and structures–switching: Freight․․․․․․․․․․․․
|
39-12-XX |
This account includes amounts payable by the railroad to others for repair and maintenance of the reporting railroad's property associated with the carrier's roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-22 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-12-48 |
|
Repairs billed by others–debit–way and structures–other: Freight․․․․․․․․․․․․․․․․
|
39-13-XX |
This account includes amounts payable by the railroad to others for repair and maintenance of the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-20 |
|
Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-21 |
|
Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-23 |
|
Shop buildings–locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-24 |
|
Shop buildings–freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-25 |
|
Shop buildings–other equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-26 |
|
Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-27 |
|
Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-38 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-13-48 |
|
Repairs billed by others–debit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․ |
39-21-XX |
This account includes amounts payable by the railroad to others for repair and maintenance under the locomotive subactivity. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-21-40 |
|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-21-41 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-21-48 |
|
Repairs billed by others–debit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․ |
39-22-XX |
This account includes amounts payable by the railroad to others for repair and maintenance under the freight car subactivity. This account shall be subdivided by the following function:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-22-48 |
|
Repairs billed by others–debit–equipment–other equipment: Freight․․․․․․․․․․․․․․․ |
39-23-XX |
This account includes amounts payable by the railroad to others for the repair and maintenance of equipment not pertaining to the locomotive or freight car subactivity. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-40 |
|
Trucks, trailers, and containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
39-23-43 |
|
Floating equipment–revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-46 |
|
Work and other nonrevenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
39-23-48 |
|
Repairs billed to others–credit–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-00-00 |
This control account includes amounts payable by others to the railroad for repair and maintenance of others' road property and equipment. The components of this account shall be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Repairs billed to others–credit–way and structures–running: Freight․․․․․․․․․․․․․
|
40-11-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-22 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-11-48 |
|
Repairs billed to others–credit–way and structures–switching: Freight․․․․․․․․․․․
|
40-12-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-22 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-12-48 |
|
Repairs billed to others–credit–way and structures–other: Freight․․․․․․․․․․․․․․․ |
40-13-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' structures other than roadway and track. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-20 |
|
Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-21 |
|
Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-23 |
|
Shop buildings–locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-24 |
|
Shop buildings–freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-25 |
|
Shop buildings–other equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-26 |
|
Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-27 |
|
Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-38 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-13-48 |
|
Repairs billed to others–credit–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․ |
40-21-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' locomotives. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-21-40 |
|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-21-41 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-21-48 |
|
Repairs billed to others–credit–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․ |
40-22-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' freight cars. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-22-48 |
|
Repairs billed to others–credit–equipment–other equipment: Freight․․․․․․․․․․․․․․ |
40-23-XX |
This account includes amounts payable by others to the railroad for repair and maintenance of other railroads' other equipment. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-40 |
|
Trucks, trailers, and containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-43 |
|
Floating equipment–revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-46 |
|
Work and other non-revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
40-23-48 |
|
Other purchased services–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-00-00 |
This control account includes amounts charged or credited to operating expenses for purchased advertising; purchased printing; outside professional services such as legal, accounting, audit, engineering, and consulting; payments for detour of trains; utilities, telephone, postage, subscriptions, communications, purchased electric power for train and locomotive propulsion; and other services purchased. The components of this account shall be distributed to the following accounts in accordance with instruction 1–8 of Part 1201, Subpart A:
|
Other purchased services–way and structures–running: Freight․․․․․․․․․․․․․․․․․․․․ |
41-11-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-11-99 |
|
Other purchased services–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․ |
41-12-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-12-99 |
|
Other purchased services–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․ |
41-13-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration |
|
|---|---|
|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-02 |
|
Bridges and buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-03 |
|
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-04 |
|
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-05 |
|
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-06 |
|
Repair and maintenance |
|
|
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-20 |
|
Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-21 |
|
Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-23 |
|
Shop buildings–locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-24 |
|
Shop buildings–freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-25 |
|
Shop buildings–other equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-26 |
|
Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-27 |
|
Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
41-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-38 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-13-99 |
|
Other purchased services–equipment– locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․
|
41-21-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-40 |
|
Locomotive․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-41 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-21-99 |
|
Other purchased services–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-22-99 |
|
Other purchased services–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․ |
41-23-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-40 |
|
Trucks, trailers, containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
41-23-43 |
|
Floating equipment–revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-46 |
|
Work and other nonrevenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-23-99 |
|
Other purchased services–transportation–train: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-01 |
|
Operations |
|
|---|---|
|
Engine crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-56 |
|
Train crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-57 |
|
Dispatching trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-58 |
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
41-31-59 |
|
Operating drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-60 |
|
Highway crossing protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-61 |
|
Train inspection and lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-62 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-63 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-69 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-31-99 |
|
Other purchased services–transportation–yard: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-01 |
|
Operations |
|
|---|---|
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
41-32-59 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-63 |
|
Switch crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-64 |
|
Controlling operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-65 |
|
Yard and terminal clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-66 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-69 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-32-99 |
|
Other purchased services–transportation–train and yard common: Freight․․․․․․․․․․ |
41-33-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Operations |
|
|---|---|
|
Cleaning car interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-33-70 |
|
Adjusting, transferring loads․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-33-71 |
|
Car loading devices and grain doors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-33-72 |
|
Other purchased services–transportation–specialized services: Freight․․․․․․․․․․․ |
41-34-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-34-01 |
|
Operations |
|
|---|---|
|
Pick up and delivery, marine line haul, and rail substitute service․․․․․․․․․․․․․ |
41-34-73 |
|
Loading, unloading, and local marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-34-74 |
|
Protective Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-34-75 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-34-99 |
|
Other purchased services–transportation–administrative support: freight․․․․․․․․․ |
41-35-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-35-01 |
|
Operations |
|
|---|---|
|
Clerks, accounting employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-35-76 |
|
Communication systems operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-35-77 |
|
Loss and damage claims processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-35-78 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-35-99 |
|
Other purchased services–general and administrative: freight․․․․․․․․․․․․․․․․․․․․ |
41-61-XX |
This account includes amounts charged or credited to operating expenses for other purchased services specified in control account 41–00–00. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-01 |
|
General |
|
|---|---|
|
Accounting, auditing, finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-86 |
|
Management services and data processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-87 |
|
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-88 |
|
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-89 |
|
Industrial development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-90 |
|
Personnel and labor relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-91 |
|
Legal and secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-92 |
|
Public relations and advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-93 |
|
Research and development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-94 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
41-61-99 |
|
CLAIMS AND INSURANCE |
|
|---|---|
|
Control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
50-00-00 |
This account may be used as a control account for all accounts in the CLAIMS AND INSURANCE series: loss and damage claims; other casualties; insurance.
|
Loss and damage claims–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
51-00-00 |
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service. This account excludes amounts payable to employees or other parties for injuries sustained or loss of life; for damage to real property of others or personal property not carried in revenue service; all payments for other damages of any kind; and related insurance premiums.
|
Loss and damage claims–transportation–train: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
51-31-00 |
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service while operating all trains except those performing yard functions in terminals.
|
Loss and damage claims–transportation–yard: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
51-32-00 |
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service which is lost or damaged in yards or terminals.
|
Loss and damage claims–transportation–train and yard common: freight․․․․․․․․․․․․ |
51-33-00 |
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service which are not predominantly train or yard.
|
Loss and damage claims–transportation–specialized services: freight․․․․․․․․․․․․․ |
51-34-00 |
This account includes amounts payable to compensate for the loss or damage of freight or other goods carried in revenue service incurred in designated specialized services operations.
|
Other casualties–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-00-00 |
This account includes amounts payable to employees or other parties for injuries sustained or loss of life in connection with the construction, maintenance, operations, and administration of railroad property and equipment; for damage to real property, property of others or personal property not carried in revenue service; all payments for other damages of any kind. This account excludes freight and other goods carried in revenue service, and insurance premiums related to the casualties chargeable to this account.
Note: The costs of clearing wrecks and repairing casualty-caused damage to the railroad's property and equipment are properly classified under other natural expense accounts as appropriate and further classified by relevant activities and functions.
These costs are appropriately charged to the following natural accounts:
|
Other casualties–way and structures–running: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-11-00 |
|
Other casualties–way and structures–switching: freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-12-00 |
|
Other casualties–way and structures–other: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-13-00 |
|
Other casualties–equipment–locomotives: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-21-00 |
|
Other casualties–equipment–freight cars: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-22-00 |
|
Other casualties–equipment–Other equipment: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-23-00 |
|
Other casualties–transportation–train: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
51-31-00 |
|
Other casualties–transportation–yard: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
51-32-00 |
|
Other casualties–transportation–specialized services: freight․․․․․․․․․․․․․․․․․․․ |
52-34-00 |
|
Other casualties–transportation–administrative support: freight․․․․․․․․․․․․․․․․․ |
52-35-00 |
|
Other casualties–general and administrative: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
52-61-00 |
|
Insurance–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-00-00 |
This account includes premiums for insurance to cover property and equipment loss and damage, liability, business interruption, and the like. These costs are appropriately charged to the following accounts:
|
Insurance–way and structures–running: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-11-00 |
|
Insurance–way and structures–switching: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-12-00 |
|
Insurance–way and structures–other: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-13-00 |
|
Insurance–equipment–locomotives: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
53-21-00 |
|
Insurance–equipment–freight cars: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
53-22-00 |
|
Insurance–equipment–other equipment: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-23-00 |
|
Insurance–transportation–train: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-31-00 |
|
Insurance–transportation–yard: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-32-00 |
|
Insurance–transportation–specialized services: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
53-34-00 |
|
Insurance–transportation–administrative support: freight․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-35-00 |
|
Insurance–general and administrative: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
53-61-00 |
|
GENERAL |
|
|---|---|
|
Control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
60-00-00 |
This account may be used as a control account for all accounts in the GENERAL series: other expenses; depreciation; uncollectible accounts; property taxes; other taxes.
|
Other expenses–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-00-00 |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property and equipment retirement losses, and other items of a general nature.
|
Other expenses–way and structures–running: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's roadway and track on the line of road and outside of classification yards. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-11-99 |
|
Other expenses–way and structures–switching: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-XX |
This account includes amount charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's roadway and track within classification yards and stations. This account shall be subdivided by the following functions:
|
Repair and maintenance |
|
|---|---|
|
Roadway․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-10 |
|
Tunnels and subways․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-11 |
|
Bridges and culverts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-12 |
|
Track laying and surfacing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-17 |
|
Signals and interlockers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-19 |
|
Highway grade crossings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-22 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-12-99 |
|
Other expenses–way and structures–other: freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, road property retirement losses, and other items of a general nature associated with the carrier's structures other than roadway and track. This account shall be subdivided by the following functions:
|
Administration |
|
|---|---|
|
Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-02 |
|
Bridges and buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-03 |
|
Signals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-04 |
|
Communications․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-05 |
|
Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-06 |
|
Repair and maintenance |
|
|
Communication systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-20 |
|
Electric power systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-21 |
|
Station and office buildings․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-23 |
|
Shop buildings–locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-24 |
|
Shop buildings–freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-25 |
|
Shop buildings–other equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-26 |
|
Locomotive servicing facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-27 |
|
Miscellaneous buildings and structures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-28 |
|
Coal terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-29 |
|
Ore terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-30 |
|
TOFC/COFC terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-31 |
|
Other marine terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-32 |
|
Motor vehicle loading and distribution facilities․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-33 |
|
Facilities for other specialized services operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-35 |
|
Roadway machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-36 |
|
Small tools and supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-37 |
|
Snow removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-38 |
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-39 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-13-99 |
|
Other expenses–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees and equipment retirement losses, associated with the repair and maintenance of locomotives, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-40 |
|
Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-41 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-21-99 |
|
Other expenses–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-40 |
|
Freight cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-42 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-22-99 |
|
Other expenses–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, equipment retirement losses, associated with the repair and maintenance of equipment other than locomotives and freight cars, whether owned by the carrier or by others. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-01 |
|
Repair and maintenance |
|
|---|---|
|
Dismantling retired property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-39 |
|
Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-40 |
|
Trucks, trailers, containers in revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
61-23-43 |
|
Floating equipment–revenue service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-44 |
|
Passenger and other revenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-45 |
|
Computers and data processing equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-46 |
|
Work and other nonrevenue equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-47 |
|
Road property and equipment damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-48 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-23-99 |
|
Other expenses–transportation–train: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․
|
61-31-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, associated with the dispatching and operations of freight trains over the roadway and outside of classification yards. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-01 |
|
Operations |
|
|---|---|
|
Engine crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-56 |
|
Train crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-57 |
|
Dispatching trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-58 |
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
61-31-59 |
|
Operating drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-60 |
|
Highway crossing protection․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-61 |
|
Train inspection and lubrication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-62 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-63 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-69 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-31-99 |
|
Other expenses–transportation–yard: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature associated with the movement of freight cars within classification yards and in terminal switching and transfer service. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-01 |
|
Operations |
|
|---|---|
|
Operating switches, signals, interlockers, retarders, humps․․․․․․․․․․․․․․․․․․․․․ |
61-32-59 |
|
Clearing wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-63 |
|
Switch crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-64 |
|
Controlling operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-65 |
|
Yard and terminal clerical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-66 |
|
Locomotive fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-67 |
|
Electric power purchased/produced for motive power․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-68 |
|
Servicing locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-69 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-32-99 |
|
Other expenses–transportation–specialized services: Freight․․․․․․․․․․․․․․․․․․․․․ |
61-34-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in operating services which are specialized in nature and in cost characteristics. The specialized services designated by the Board appear within the definition of specialized services. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-34-01 |
|
Operations |
|
|---|---|
|
Pick up and delivery, marine line haul, and rail substitute service․․․․․․․․․․․․․ |
61-34-73 |
|
Loading, unloading, and local marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-34-74 |
|
Protective services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-34-75 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-34-99 |
|
Other expenses–transportation–administrative support: Freight․․․․․․․․․․․․․․․․․․․ |
61-35-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in association with providing direct administrative support for the Transportation Activity. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-35-01 |
|
Operations |
|
|---|---|
|
Clerks, accounting employees․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-35-76 |
|
Communication systems operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-35-77 |
|
Loss and damage claims processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-35-78 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-35-99 |
|
Other expenses–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-XX |
This account includes amounts charged to operating expenses for items not otherwise provided for in the other natural expense accounts, including travel and other expenses of employees, and other items of a general nature incurred in providing overall administration of other support for carrier operations. This account shall be subdivided by the following functions:
|
Administration–general․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-01 |
|
General |
|
|---|---|
|
Accounting, auditing, finance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-86 |
|
Management services and data processing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-87 |
|
Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-88 |
|
Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-89 |
|
Industrial development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-90 |
|
Personnel labor relations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-91 |
|
Legal and secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-92 |
|
Public relations and advertising․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-93 |
|
Research and development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-94 |
|
Other–other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
61-61-99 |
|
Depreciation–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-00-00 |
This control account includes the amounts charged to operating expenses for depreciation of owned road property and equipment, and the depreciation element of road property held under capital lease in accordance with FASB Statement No. 13. These costs are appropriately charged to the following natural accounts:
|
Depreciation–way and structures–running: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-11-00 |
|
Depreciation–way and structures–switching: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-12-00 |
|
Depreciation–way and structures–other: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-13-00 |
|
Depreciation–equipment–locomotives: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-21-00 |
|
Depreciation–equipment–freight cars: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-22-00 |
|
Depreciation–equipment–other equipment: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
62-23-00 |
|
Uncollectible accounts–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
63-00-00 |
This account includes charges to operating expenses for the writedown of accounts and notes due to the railroad, whether classified as current or long-term. This account includes any credits to allowance accounts for collectibility and total writeoff of receivables. This account does not include writedowns of property, equipment, or investments (except accounts, notes, or other receivables held as investments). Proper adjustments of incorrect receivables are not to be charged to this account. Collections of amounts previously written off or down are to be credited to this account. The total of this account shall be charged to the following account:
|
Uncollectible accounts–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․ |
63-61-00 |
|
Property taxes–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
64-00-00 |
This account includes only taxes based on the value of real estate and personal property used in railroad operations. The total of this account shall be charged to the following account:
|
Property taxes–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
64-61-00 |
|
Other taxes–control․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
65-00-00 |
This account includes taxes on gross receipts, franchise fees, excise taxes, and similar items. This account excludes property taxes and taxes chargeable as employee benefits. The total of this account shall be charged to the following account:
|
Other taxes–general and administrative: Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
65-61-00 |
(2) Other computed cost elements.
651 Locomotives return on investment.
652 Freight train car costs.
01 Per day costs.
02 Mileage costs.
654 Rehabilitation.
664 Deadheading, taxi and hotel costs.
01 Deadheading.
02 Taxi.
03 Hotel.
665 Overhead movement costs.
01 Transportation.
02 Equipment.
03 Freight-train cars—mileage portion.
(3) Off-branch avoidable costs.
661 Terminal costs.
01 Modified terminal costs.
02 Normal terminal costs.
03 Interchange costs.
662 Freight train car costs.
663 Freight train revenue ton-mile costs.
(4) All other avoidable costs. 1
1Accounts 671–675 apply to Part 1152 only. Accounts 677 and 682 apply to Part 1155 only.
671 Working capital.
672 Required capital expenditures.
673 Deferred maintenance.
674 Current cost of freight train cars, locomotives, and other equipment.
675 Foregone tax benefits.
676 Administrative costs.
677 Deferred subsidy payment costs.
678 Casualty reserve expenses.
Total, all other avoidable costs.
681 Reasonable return on the value of properties.
682 Management fee.
Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.950 950 Text and chart of accounts - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-sect-49-1201-950/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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