Code of Federal Regulations Title 49. Transportation § 49.1242.87 Joint facility—debit and credit and casualties and insurance (accounts 37–63–00, 38–63–00 and 50–63–00)

Separate the common expenses in proportion to the total of all common expense separations determined in §§ 1242.83 and 1242.84 above.

Note:  If compilation of the data in compliance with any of the above separation rules results in an undue burden in accounting expense, the carrier may request relief from such rules by letter to the Director, Office of Economics. If reliable data can be developed through other methods and procedures, the carrier may request substitution of such methods also by letter to the Director, Office of Economics. In both cases, the carrier shall support the request with full details.