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<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>49</CFRTITLE>
    <CFRTITLETEXT>Transportation</CFRTITLETEXT>
    <VOL>7</VOL>
    <DATE>2002-10-01</DATE>
    <ORIGINALDATE>2002-10-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00).</TITLE>
    <GRANULENUM>1242.30</GRANULENUM>
    <HEADING>Section 1242.30</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 49" SEQ="5">Transportation</PARENT>
      <PARENT HEADING="Subtitle B" SEQ="4">Other Regulations Relating to Transportation (Continued)</PARENT>
      <PARENT HEADING="CHAPTER X" SEQ="3">SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued)</PARENT>
      <PARENT HEADING="SUBCHAPTER C" SEQ="2">ACCOUNTS, RECORDS AND REPORTS</PARENT>
      <PARENT HEADING="PART 1242" SEQ="1">SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS1</PARENT>
      <PARENT HEADING="" SEQ="0">Operating Expenses-Way and Structures</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 1242.30</SECTNO>
    <SUBJECT>Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00).</SUBJECT>
    <P>Separate common expenses in each account for each subactivity (running, switching and other) in proportion to the separation of common repair and maintenance expenses associated with the particular common properties depreciated and/or dismantled.</P>
  </SECTION>
</CFRGRANULE>
