Code of Federal Regulations · Section
§ 1242.60 — Locomotive Fuel, Electric Power Purchased/produced For Motive Power And Servicing Locomotives (accounts Xx-51-67, Xx-51-68 And Xx-51-69)
49 C.F.R. § 1242.60
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Separate common expenses in each account on basis of direct expenses. If there are no direct expenses, separate on the basis of train hours and way-switching service hours.
Authorizing Statute
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Powers49 U.S.C. § 1321