49 CFR § 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).
§ 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).
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.