This section defines: Which cost elements are eligible for inclusion in the calculation of avoidable costs; the conditions under which certain cost elements become eligible for inclusion; and the basis of apportioning those cost elements which are not assigned to the branch on an actual expense basis. The avoidable costs of providing freight service on a branch shall be the total of the costs assigned to the branch in accordance with this section. The avoidable costs of providing freight service on a branch shall be just and reasonable, and shall not exceed those necessary for an honest and efficient operation. Those expenses apportioned under this section shall be derived from the latest Form R-1 Annual Report for Class I railroads filed with the Board prior to the conclusion of the subsidy year, and company records for all non-Class I railroads, and assigned to the branch according to the procedures set forth in § 1152.33 of these regulations. When the term "Actual" is specified as the basis for assigning an expense, it shall mean that the only costs which can be assigned to the account are those costs which are incurred solely as a result of the continuation of rail freight service on the branch. The accounts in the following charts, which list only the "freight-only" account numbers, shall include the portion of common expenses that have been apportioned to freight service.
Operating expense group and accounts | Account No. | Basis of assignment to on-branch costs |
(a) Maintenance of way and structures: | ||
(1) Administration: Track: | ||
Salaries and wages | 11-13-02 | Actual. |
Materials | 21-13-02 | Do. |
Purchased services | 41-13-02 | Do. |
Other expenses | 61-13-02 | Do. |
Bridges and buildings | ||
Salaries and wages | 11-13-03 | Do. |
Materials | 21-13-03 | Do. |
Purchased services | 41-13-03 | Do. |
Other expenses | 61-13-03 | Do. |
Signals | ||
Salaries and wages | 11-13-04 | Do. |
Materials | 21-13-04 | Do. |
Purchased services | 41-13-04 | Do. |
Other expenses | 61-13-04 | Do. |
Communications | ||
Salaries and wages | 11-13-05 | Do. |
Materials | 21-13-05 | Do. |
Purchased services | 41-13-05 | Do. |
Other expenses | 61-13-05 | Do. |
Other | ||
Salaries and wages | 11-13-06 | Do. |
Materials | 21-13-06 | Do. |
Purchased services | 41-13-06 | Do. |
Other expenses | 61-13-06 | Do. |
(2) Repair maintenance and other roadway-running: | ||
Salaries and wages | 11-11-10 | Do. |
Materials | 21-11-10 | Do. |
Repairs by others-DR | 39-11-10 | Do. |
Repairs for others-CR | 40-11-10 | Do. |
Purchased services | 41-11-10 | Do. |
Other expenses | 61-11-10 | Do. |
Roadway-switching | ||
Salaries and wages | 11-12-10 | Do. |
Materials | 21-12-10 | Do. |
Repairs by others-DR | 39-12-10 | Do. |
Repairs for others-CR | 40-12-10 | Do. |
Purchased services | 41-12-10 | Do. |
Other expenses | 61-12-10 | Do. |
Tunnels and subways-running | ||
Salaries and wages | 11-11-11 | Do. |
Materials | 21-11-11 | Do. |
Repairs by others-DR | 39-11-11 | Do. |
Repairs for others-CR | 40-11-11 | Do. |
Purchased services | 41-11-11 | Do. |
Other expenses | 61-11-11 | Do. |
Tunnels and subways-switching | ||
Salaries and wages | 11-12-11 | Do. |
Materials | 21-12-11 | Do. |
Repairs by others-DR | 39-12-11 | Do. |
Repairs for others-CR | 40-12-11 | Do. |
Purchased services | 41-12-11 | Do. |
Other expenses | 61-12-11 | Do. |
Bridges and culverts-running | ||
Salaries and wages | 11-11-12 | Do. |
Materials | 21-11-12 | Do. |
Repairs by others-DR | 39-11-12 | Do. |
Repairs for others-CR | 40-11-12 | Do. |
Purchased services | 41-11-12 | Do. |
Other expenses | 61-11-12 | Do. |
Bridges and culverts-switching | ||
Salaries and wages | 11-12-12 | Do. |
Materials | 21-12-12 | Do. |
Repairs by others-DR | 39-12-12 | Do. |
Repairs for others-CR | 40-12-12 | Do. |
Purchased services | 41-12-12 | Do. |
Other expenses | 61-12-12 | Do. |
Ties-running-material | 21-11-13 | Do. |
Ties-switching-material | 21-12-13 | Do. |
Rails-running-material | 21-11-14 | Do. |
Rails-switching-material | 21-12-14 | Do. |
Other track material-running-material | 21-11-15 | Do. |
Other track material-switching-material | 21-12-15 | Do. |
Ballast-running-material | 21-11-16 | Do. |
Ballast-switching-material | 21-12-16 | Do. |
Track laying and surfacing-running | ||
Salaries and wages | 11-11-17 | Do. |
Materials | 21-11-17 | Do. |
Repairs by others-DR | 39-11-17 | Do. |
Repairs for others-CR | 40-11-17 | Do. |
Purchased services | 41-11-17 | Do. |
Other expenses | 61-11-17 | Do. |
Track laying and surfacing-switching | ||
Salaries and wages | 11-12-17 | Do. |
Materials | 21-12-17 | Do. |
Repairs by others-DR | 39-12-17 | Do. |
Repairs for others-CR | 40-12-17 | Do. |
Purchased services | 41-12-17 | Do. |
Other expenses | 61-12-17 | Do. |
Road property damaged-running | ||
Salaries and wages | 11-11-48 | Do. |
Materials | 21-11-48 | Do. |
Repairs by others-DR | 39-11-48 | Do. |
Repairs for others-CR | 40-11-48 | Do. |
Purchased services | 41-11-48 | Do. |
Other expenses | 61-11-48 | Do. |
Road property damaged-switching | ||
Salaries and wages | 11-12-48 | Do. |
Materials | 21-12-48 | Do. |
Repairs by others-DR | 39-12-48 | Do. |
Repairs for others-CR | 40-12-48 | Do. |
Purchased services | 41-12-48 | Do. |
Other Expenses | 61-12-48 | Do. |
Road property damaged-other | ||
Salaries and wages | 1-13-48 | Do. |
Materials | 21-13-48 | Do. |
Repairs by others-DR | 39-13-48 | Do. |
Repairs for others-CR | 40-13-48 | Do. |
Purchased services | 41-13-48 | Do. |
Other expenses | 61-13-48 | Do. |
Signals and interlockers-running | ||
Salaries and wages | 11-11-19 | Do. |
Materials | 21-11-19 | Do. |
Repairs by others-DR | 39-11-19 | Do. |
Repairs for others-CR | 40-11-19 | Do. |
Purchased services | 41-11-19 | Do. |
Other expenses | 61-11-19 | Do. |
Signals and interlockers-switching | ||
Salaries and wages | 11-12-19 | Do. |
Materials | 21-12-19 | Do. |
Repairs by others-DR | 39-12-19 | Do. |
Repairs for others-CR | 40-12-19 | Do. |
Purchased services | 41-12-19 | Do. |
Other expenses | 61-12-19 | Do. |
Communications systems | ||
Salaries and wages | 11-13-20 | Do. |
Materials | 21-13-20 | Do. |
Repairs by others-DR | 39-13-20 | Do. |
Repairs for others-CR | 40-13-20 | Do. |
Purchased services | 41-13-20 | Do. |
Other expenses | 61-13-20 | Do. |
Electric power systems | ||
Salaries and wages | 11-13-21 | Do. |
Materials | 21-13-21 | Do. |
Repairs by others-DR | 39-13-21 | Do. |
Repairs for others-CR | 40-13-21 | Do. |
Purchased services | 41-13-21 | Do. |
Other expenses | 61-13-21 | Do. |
Highway grade crossings-running | ||
Salaries and wages | 11-11-22 | Do. |
Materials | 21-11-22 | Do. |
Repairs by others-DR | 39-11-22 | Do. |
Repairs for others-CR | 40-11-22 | Do. |
Purchased services | 41-11-22 | Do. |
Other expenses | 61-11-22 | Do. |
Highway grade crossings-switching | ||
Salaries and wages | 11-12-22 | Do. |
Materials | 21-12-22 | Do. |
Repairs by others-DR | 39-12-22 | Do. |
Repairs for others-CR | 40-12-22 | Do. |
Purchased services | 41-12-22 | Do. |
Other expenses | 61-12-22 | Do. |
Station and office buildings | ||
Salaries and wages | 11-13-23 | Do. |
Materials | 21-13-23 | Do. |
Repairs by others-DR | 39-13-23 | Do. |
Repairs for others-CR | 40-13-23 | Do. |
Purchased services | 41-13-23 | Do. |
Other expenses | 61-13-23 | Do. |
Station buildings-locomotives | ||
Salaries and wages | 11-13-24 | Do. |
Materials | 21-13-24 | Do. |
Repairs by others-DR | 39-13-24 | Do. |
Repairs for others-CR | 40-13-24 | Do. |
Purchased services | 41-13-24 | Do. |
Other expenses | 61-13-24 | Do. |
Shop buildings-freight cars | ||
Salaries and wages | 11-13-25 | Do. |
Materials | 21-13-25 | Do. |
Repairs by others-DR | 39-13-25 | Do. |
Repairs for others-CR | 40-13-25 | Do. |
Purchased services | 41-13-25 | Do. |
Other expenses | 61-13-25 | Do. |
Shop buildings-other equipment | ||
Salaries and wages | 11-13-26 | Do. |
Materials | 21-13-26 | Do. |
Repairs by others-DR | 39-13-26 | Do. |
Repairs for others-CR | 40-13-26 | Do. |
Purchased services | 41-13-26 | Do. |
Other expenses | 61-13-26 | Do. |
Locomotive servicing facilities | ||
Salaries and wages | 11-13-27 | Do. |
Materials | 21-13-27 | Do. |
Repairs by others-DR | 39-13-27 | Do. |
Repairs for others-CR | 40-13-27 | Do. |
Purchased services | 41-13-27 | Do. |
Other expenses | 61-13-27 | Do. |
Miscellaneous buildings and structures | ||
Salaries and wages | 11-13-28 | Do. |
Materials | 21-13-28 | Do. |
Repairs by others-DR | 39-13-28 | Do. |
Repairs for others-CR | 40-13-28 | Do. |
Purchased services | 41-13-28 | Do. |
Other expenses | 61-13-28 | Do. |
Coal terminals | ||
Salaries and wages | 11-13-29 | Do. |
Materials | 21-13-29 | Do. |
Repairs by others-DR | 39-13-29 | Do. |
Repairs for others-CR | 40-13-29 | Do. |
Purchased services | 41-13-29 | Do. |
Other expenses | 61-13-29 | Do. |
Ore terminals | ||
Salaries and wages | 11-13-30 | Do. |
Materials | 21-13-30 | Do. |
Repairs by others-DR | 39-13-30 | Do. |
Repairs for others-CR | 40-13-30 | Do. |
Purchased services | 41-13-30 | Do. |
Other expenses | 61-13-30 | Do. |
TOFC/COFC terminals | ||
Salaries and wages | 11-13-31 | Do. |
Materials | 21-13-31 | Do. |
Repairs by others-DR | 39-13-31 | Do. |
Repairs for others-CR | 40-13-31 | Do. |
Purchased services | 41-13-21 | Do. |
Other expenses | 61-13-31 | Do. |
Other marine terminals | ||
Salaries and wages | 11-13-32 | Do. |
Materials | 21-13-32 | Do. |
Repairs by others-DR | 39-13-32 | Do. |
Repairs for others-CR | 40-13-32 | Do. |
Purchased services | 41-13-32 | Do. |
Other expenses | 61-13-32 | Do. |
Motor vehicle loading and distribution facilities | ||
Salaries and wages | 11-13-33 | Do. |
Materials | 21-13-33 | Do. |
Repairs by others-DR | 39-13-33 | Do. |
Repairs for others-CR | 40-13-33 | Do. |
Purchased services | 41-13-33 | Do. |
Other expenses | 61-13-33 | Do. |
Facilities for other specialized service operations | ||
Salaries and wages | 11-13-35 | Do. |
Materials | 21-13-35 | Do. |
Repairs by others-DR | 39-13-35 | Do. |
Repairs for others-CR | 40-13-35 | Do. |
Purchased services | 41-13-35 | Do. |
Other expenses | 61-13-35 | Do. |
Roadway machines | ||
Salaries and wages | 11-13-36 | Daily repair costs per GMA, for each type of machine used on the branch line sec. 1152.33(a)(1). |
Materials | 21-13-36 | Do. |
Repairs by others-DR | 39-13-36 | Do. |
Repairs for others-CR | 40-13-36 | Do. |
Purchased services | 41-13-36 | Do. |
Other expenses | 61-13-36 | Do. |
Small tools and supplies | ||
Other expenses | 11-13-37 | Assign supplies on the daily costs per GMA, for each type of machine used on the branch; small tool assign to maintenance of way 11- 11/12-10 through 17, and 48, sec. 1152.33(a)(2). |
Materials | 21-13-37 | Do. |
Repairs by others-DR | 39-13-37 | Do. |
Repairs for others-CR | 40-13-37 | Do. |
Purchased services | 41-13-37 | Do. |
Other expenses | 61-13-37 | Do. |
Snow removal | ||
Salaries and wages | 11-13-38 | Actual. |
Materials | 21-13-38 | Do. |
Repairs by others-DR | 39-13-38 | Do. |
Repairs for others-CR | 40-13-38 | Do. |
Purchased Services | 41-13-38 | Do. |
Other expenses | 61-13-38 | Do. |
Fringe benefits-running | 12-11-00 | 11-11-XX, sec. 1152.33(a)(3)(i). |
Fringe benefits-switching | 12-12-00 | 11-12-XX, sec. 1152.33(a)(3)(ii). |
Fringe benefits-other | 12-13-00 | 11-13-XX, sec. 1152.33(a)(3)(iii). |
Casualties and insurance-running | ||
Other casualties | 52-11-00 | Actual. |
Insurance | 53-11-00 | Do. |
Casualties and insurance-switching | ||
Other casualties | 52-12-00 | Do. |
Insurance | 53-12-00 | Do. |
Lease rentals-debit-running | 31-11-00 | Do. |
Lease rentals-debit-switching | 31-12-00 | Do. |
Lease rentals-debit-other | 31-13-00 | Do. |
Lease rentals-credit-running | 32-11-00 | Do. |
Lease rentals-credit-switching | 32-12-00 | Do. |
Lease rentals-credit-other | 32-13-00 | Do. |
Joint facility rent-debit-running | 33-11-00 | Do. |
Joint facility rent-debit-switching | 33-12-00 | Do. |
Casualties and insurance-other | ||
Other casualties | 52-13-00 | Do. |
Insurance | 53-13-00 | Do. |
Joint facility-debit-other | 33-13-00 | Do. |
Joint facility rent-credit-running | 34-11-00 | Do. |
Joint facility rent-credit-switching | 34-12-00 | Do. |
Joint facility rent-credit-other | 34-13-00 | Do. |
Other rents-debit-running | 35-11-00 | Do. |
Other rents-debit-switching | 35-12-00 | Do. |
Other rents-debit-other | 35-13-00 | Do. |
Other rents-credit-running | 36-11-00 | Do. |
Other rents-credit-switching | 36-12-00 | Do. |
Other rents-credit-other | 36-13-00 | Do. |
Depreciation-running | 62-11-00 | Do. |
Depreciation-switching | 62-12-00 | Do. |
Depreciation-other | 62-13-00 | Do. |
Joint facility-debit-running | 37-11-00 | Do. |
Joint facility-debit-switching | 37-12-00 | Do. |
Joint facility-debit-other | 37-13-00 | Do. |
Joint facility-credit-running | 38-11-00 | Do. |
Joint facility-credit-switching | 38-12-00 | Do. |
Joint facility-credit-other | 38-13-00 | Do. |
Dismantling retired road property-running | ||
Salaries and wages | 11-11-39 | Do. |
Materials | 21-11-39 | Do. |
Purchased services | 41-11-39 | Do. |
Other expenses | 61-11-39 | Do. |
Dismantling retired road property-switching | ||
Salaries and wages | 11-12-39 | Do. |
Materials | 21-12-39 | Do. |
Purchased services | 41-12-39 | Do. |
Other expenses | 61-12-39 | Do. |
Dismantling retired road property-other | ||
Salaries and wages | 11-13-39 | Do. |
Materials | 21-13-39 | Do. |
Purchased services | 41-13-39 | Do. |
Other expenses | 61-13-39 | Do. |
Other-running | ||
Salaries and wages | 11-11-99 | Do. |
Materials | 21-11-99 | Do. |
Purchased services | 41-11-99 | Do. |
Other expenses | 61-11-99 | Do. |
Other-switching | ||
Salaries and wages | 11-12-99 | Do. |
Materials | 21-12-99 | Do. |
Purchased Services | 41-12-99 | Do. |
Other Expenses | 61-12-99 | Do. |
Other-other | ||
Salaries and wages | 11-13-99 | Do. |
Materials | 21-13-99 | Do. |
Purchased services | 41-13-99 | Do. |
Other expenses | 61-13-99 | Do. |
(b) Maintenance of equipment: | ||
(1) Locomotives: Administration | ||
Salaries and wages | 11-21-01 | Do. |
Materials | 21-21-01 | Do. |
Purchased services | 41-21-01 | Do. |
Other expenses | 61-21-01 | Do. |
Repairs and maintenance | ||
Salaries and wages | 11-21-41 | Road diesel and road electric locomotive gross ton miles. Yard diesel and yard electric locomotive unit hours, § 1152.33(b)(1) . |
Materials | 21-21-41 | Do. |
Repairs by others-DR | 39-21-41 | Do. |
Repairs for others-CR | 40-21-41 | Do. |
Purchased services | 41-21-41 | Do. |
Other expenses | 61-21-41 | Do. |
Machinery repair | ||
Salaries and wages | 11-21-40 | Actual. |
Materials | 21-21-40 | Do. |
Repairs by others-DR | 39-21-40 | Do. |
Repairs for others-CR | 40-21-40 | Do. |
Purchased services | 41-21-40 | Do. |
Other expenses | 61-21-40 | Do. |
Equipment damaged | ||
Salaries and wages | 11-21-48 | Do. |
Materials | 21-21-48 | Do. |
Repairs by others-DR | 39-21-48 | Do. |
Repairs for others-CR | 40-21-48 | Do. |
Purchased services | 41-21-48 | Do. |
Other expenses | 61-21-48 | Do. |
Equipment damaged | ||
Fringe benefits | 12-21-00 | 11-21-XX, sec. 1152.33(b)(3)(i). |
Other casualties and insurance | ||
Other casualties | 52-21-00 | Actual. |
Insurance | 53-21-00 | Do. |
Lease rentals-debit | 31-21-00 | Do. |
Lease rentals-credit | 32-21-00 | Do. |
Joint facility rent-debit | 33-21-00 | Do. |
Joint facility rent-credit | 34-21-00 | Do. |
Other rents-debit | 35-21-00 | Do. |
Other rents-credit | 36-21-00 | Do. |
Joint facility-debit | 37-21-00 | Do. |
Joint facility-credit | 38-21-00 | Do. |
Depreciation | 62-21-00 | All locomotives, locomotive unit hours, sec. 1152.33(b)(2). |
Dismantling retired property | ||
Salaries and wages | 11-21-39 | Actual. |
Materials | 21-21-39 | Do. |
Purchased services | 41-21-39 | Do. |
Other expenses | 61-21-39 | Do. |
Other | ||
Salaries and wages | 11-21-99 | Do. |
Materials | 21-21-99 | Do. |
Purchased services | 41-21-99 | Do. |
Other expenses | 61-21-99 | Do. |
(2) Freight cars: Administration: | ||
Salaries and wages | 11-22-01 | Do. |
Materials | 21-22-01 | Do. |
Purchased services | 41-22-01 | Do. |
Other expenses | 61-22-01 | Do. |
Machinery repair | ||
Salaries and wages | 11-22-40 | Do. |
Materials | 21-22-40 | Do. |
Repairs by others-DR | 39-22-40 | Do. |
Repairs for others-CR | 40-22-40 | Do. |
Purchased services | 41-22-40 | Do. |
Other expenses | 61-22-40 | Do. |
Equipment damage | ||
Salaries and wages | 11-22-48 | Do. |
Materials | 21-22-48 | Do. |
Repairs by others-DR | 39-22-48 | Do. |
Repairs for others-CR | 40-22-48 | Do. |
Purchased services | 41-22-48 | Do. |
Other expenses | 61-22-48 | Do. |
Fringe benefits | 12-22-00 | 11-22-XX, sec. 1152.33-(b)(3)(iii). |
Other casualties and insurance | ||
Other casualties | 52-22-00 | Actual. |
Insurance | 53-22-00 | Do. |
Joint facility rent-DR | 33-22-00 | Do. |
Joint facility rent-CR | 34-22-00 | Do. |
Joint facility-DR | 37-22-00 | Do. |
Joint facility-CR | 38-22-00 | Do. |
Dismantling retired property | ||
Salaries and wages | 11-22-39 | Do. |
Materials | 21-22-39 | Do. |
Purchased services | 41-22-39 | Do. |
Other expenses | 61-22-39 | Do. |
Other | ||
Salaries and wages | 11-22-99 | Do. |
Materials | 21-22-99 | Do. |
Purchased services | 41-22-99 | Do. |
Other expenses | 61-22-99 | Do. |
Freight car costs per day and per mile: | ||
Repair and maintenance | ||
Salaries and wages | 11-22-42 | These accounts are used to develop the cost per car day and per car mile for each type of car, sec. 1152.32(g). |
Materials | 21-22-42 | Do. |
Repairs by others-DR | 39-22-42 | Do. |
Repairs for others-CR | 40-22-42 | Do. |
Purchased services | 41-22-42 | Do. |
Other expenses | 61-22-42 | Do. |
Lease rentals-DR | 31-22-00 | |
Lease rentals-CR | 32-22-00 | |
Depreciation | 62-22-00 | |
Other rents-DR | 35-22-00 | |
Other rents-CR | 36-22-00 | |
(3) Other equipment: Administration | ||
Salaries and wages | 11-23-01 | Actual. |
Materials | 21-23-01 | Do. |
Purchased services | 41-23-01 | Do. |
Other expenses | 61-23-01 | Do. |
Repair and maintenance: Trucks, trailers and containers-revenue service | ||
Salaries and wages | 11-23-43 | Do. |
Materials | 21-23-43 | Do. |
Repairs by others-DR | 39-23-43 | Do. |
Repairs for others-CR | 40-23-43 | Do. |
Purchased services | 41-23-43 | Do. |
Other expenses | 61-23-43 | Do. |
Floating equipment-revenue service | ||
Salaries and wages | 11-23-44 | Do. |
Materials | 21-23-44 | Do. |
Repairs by others-DR | 39-23-44 | Do. |
Repairs for others-CR | 40-23-44 | Do. |
Purchased services | 41-23-44 | Do. |
Other expenses | 61-23-44 | Do. |
Computer and data processing | ||
Salaries and wages | 11-23-46 | Do. |
Materials | 21-23-46 | Do. |
Repairs by others-DR | 39-23-46 | Do. |
Repairs for others-CR | 40-23-46 | Do. |
Purchased services | 41-23-46 | Do. |
Other expenses | 61-23-46 | Do. |
Machinery | ||
Salaries and wages | 11-23-40 | Do. |
Materials | 21-23-40 | Do. |
Repairs by others-DR | 39-23-40 | Do. |
Repairs for others-CR | 40-23-40 | Do. |
Purchased services | 41-23-40 | Do. |
Other expenses | 61-23-40 | Do. |
Work and other non revenue equipment | ||
Salaries and wages | 11-23-47 | Do. |
Materials | 21-23-47 | Do. |
Repairs by others-DR | 39-23-47 | Do. |
Repairs for others-CR | 40-23-47 | Do. |
Purchased services | 41-23-47 | Do. |
Other expenses | 61-23-47 | Do. |
Equipment damaged | ||
Salaries and wages | 11-23-48 | Do. |
Materials | 21-23-48 | Do. |
Repairs by others-DR | 39-23-48 | Do. |
Repairs for others-CR | 40-23-38 | Do. |
Purchased services | 41-23-48 | Do. |
Other expenses | 61-23-48 | Do. |
Equipment damaged | ||
Fringe benefits | 12-23-00 | 11-23-XX, sec. 1152.33(b)(3)(ii). |
Other casualties and insurance | ||
Other casualties | 52-23-00 | Actual. |
Insurance | 53-23-00 | Do. |
Lease rentals-DR | 31-23-00 | Do. |
Lease rentals-CR | 32-23-00 | Do. |
Joint facility rent-DR | 33-23-00 | Do. |
Joint facility rent-CR | 34-23-00 | Do. |
Other rents-DR | 35-23-00 | Do. |
Other rents-CR | 36-23-00 | Do. |
Depreciation | 62-23-00 | Do. |
Joint facility-DR | 37-23-00 | Do. |
Joint facility-CR | 38-23-00 | Do. |
Dismantling retired property | ||
Salaries and wages | 11-23-39 | Do. |
Materials | 21-23-39 | Do. |
Purchased services | 41-23-39 | Do. |
Other expenses | 61-23-39 | Do. |
Other | ||
Salaries and wages | 11-23-99 | Do. |
Materials | 21-23-99 | Do. |
Purchased services | 41-23-99 | Do. |
Other expenses | 61-23-99 | Do. |
(c) Transportation: | ||
(1) Train operations: Administration: | ||
Salaries and wages | 11-31-01 | Do. |
Materials | 21-31-01 | Do. |
Purchased services | 41-31-01 | Do. |
Other expenses | 61-31-01 | Do. |
Engine crews | ||
Salaries and wages | 11-31-56 | Do. |
Materials | 21-31-56 | Train hours, sec. 1152.33(c)(1)(i). |
Purchased services | 41-31-56 | Actual. |
Other expenses | 61-31-56 | Do. |
Train crews | ||
Salaries and wages | 11-31-57 | Do. |
Materials | 21-31-57 | Train hours, sec. 1152.33(c)(1)(i). |
Purchased services | 41-31-57 | Actual. |
Other expenses | 61-31-57 | Do. |
Dispatching trains | ||
Salaries and wages | 11-31-58 | Do. |
Materials | 21-31-58 | Do. |
Purchased services | 41-31-58 | Do. |
Other expenses | 61-31-58 | Do. |
Operating signals and interlockers | ||
Salaries and wages | 11-31-59 | Do. |
Materials | 21-31-59 | Do. |
Purchased services | 41-31-59 | Do. |
Other expenses | 61-31-59 | Do. |
Operating drawbridges | ||
Salaries and wages | 11-31-60 | Do. |
Materials | 21-31-60 | Do. |
Purchased services | 41-31-60 | Do. |
Other expenses | 61-31-60 | Do. |
Highway crossing protection | ||
Salaries and wages | 11-31-61 | Do. |
Materials | 21-31-61 | Do. |
Purchased services | 41-31-61 | Do. |
Other expenses | 61-31-61 | Do. |
Train and inspection and lubrication | ||
Salaries and wages | 11-31-62 | Train hours, Sec. 1152.33(c)(1)(i). |
Materials | 21-31-62 | Do. |
Purchased services | 41-31-62 | Actual. |
Other expenses | 61-31-62 | Do. |
Locomotive fuel | ||
Salaries and wages | 11-31-67 | Diesel locomotive unit hours, Sec. 1152.33(c)(1)(ii). |
Materials | 21-31-67 | Do. |
Purchased services | 41-31-67 | Do. |
Other expenses | 61-31-67 | Do. |
Electric power purchased or produced for motive power | ||
Salaries and wages | 11-31-68 | Electric locomotive unit hours, sec. 1152.33(c)(1)(iii). |
Materials | 21-31-68 | Do. |
Purchased services | 41-31-68 | Do. |
Other expenses | 61-31-68 | Do. |
Servicing locomotives | ||
Salaries and wages | 11-31-69 | Locomotive unit miles, sec. 1152.33(c)(1)(iv). |
Materials | 21-31-69 | Do. |
Purchased services | 41-31-69 | Do. |
Other expenses | 61-31-69 | Do. |
Freight lost or damaged-solely related | 51-31-00 | Actual. |
Clearing wrecks | ||
Salaries and wages | 11-31-63 | Do. |
Materials | 21-31-63 | Do. |
Purchased services | 41-31-63 | Do. |
Other expenses | 61-31-63 | Do. |
Fringe benefits | 12-31-00 | 11-31-XX, sec. 1152.33 (c)(4)(i). |
Other casualties and insurance | ||
Other casualties | 52-31-00 | Actual. |
Insurance | 53-31-00 | Do. |
Joint facility-DR | 37-31-00 | Do. |
Joint facility-CR | 38-31-00 | Do. |
Other | ||
Salaries and wages | 11-31-99 | Do. |
Materials | 21-31-99 | Do. |
Purchased services | 41-31-99 | Do. |
Other expenses | 61-31-99 | Do. |
(2) Yard operations: Administration: | ||
Salaries and wages | 11-32-01 | Do. |
Materials | 21-32-01 | Do. |
Purchased services | 41-32-01 | Do. |
Other expenses | 61-32-01 | Do. |
Switch crews | ||
Salaries and wages | 11-32-64 | Do. |
Materials | 21-32-64 | Locomotive unit hours, sec. 1152.33(c)(2)(i) |
Purchased services | 41-32-64 | Actual. |
Other expenses | 61-32-64 | Do. |
Controlling operations | ||
Salaries and wages | 11-32-65 | Do. |
Materials | 21-32-65 | Do. |
Purchased services | 41-32-65 | Do. |
Other expenses | 61-32-65 | Do. |
Yard and terminal clerical | ||
Salaries and wages | 11-32-66 | Do. |
Materials | 21-32-66 | Do. |
Purchased services | 41-32-66 | Do. |
Other expenses | 61-32-66 | Do. |
Operating switches, signals, retarders and humps | ||
Salaries and wages | 11-32-59 | Do. |
Materials | 21-32-59 | Do. |
Purchased services | 41-32-59 | Do. |
Other expenses | 61-32-59 | Do. |
Locomotive fuel | ||
Salaries and wages | 11-32-67 | Dieselloco motive unit hours, sec. 1152.33(c)(2)(ii) |
Materials | 21-32-67 | Do. |
Purchased services | 41-32-67 | Do. |
Other expenses | 61-32-67 | Do. |
Electric power purchased or produced for motive power | ||
Salaries and wages | 11-32-68 | Electric locomotive unit hours, sec. 1152.33(c)(2)(iii). |
Materials | 21-32-68 | Do. |
Purchased services | 41-32-68 | Do. |
Other expenses | 61-32-68 | Do. |
Servicing locomotives | ||
Salaries and wages | 11-32-69 | Locomotive unit hours, sec. 1152.33(c)(2)(i). |
Materials | 21-32-69 | Do. |
Purchased services | 41-32-69 | Do. |
Other expenses | 61-32-69 | Do. |
Freight lost or damaged-solely related | 51-32-00 | Actual. |
Clearing wrecks | ||
Salaries and wages | 11-32-63 | Do. |
Materials | 21-32-63 | Do. |
Purchased services | 41-32-63 | Do. |
Other expenses | 61-32-63 | Do. |
Fringe benefits | 12-32-00 | 11-32-XX, sec. 1152.33(c)(4)(ii). |
Other casualties and insurance | ||
Other casualties | 52-32-00 | Actual. |
Insurance | 53-32-00 | Do. |
Joint facility-DR | 37-32-00 | Do. |
Joint facility-CR | 38-32-00 | Do. |
Other | ||
Salaries and wages | 11-32-99 | Do. |
Materials | 21-32-99 | Do. |
Purchased services | 41-32-99 | Do. |
Other expenses | 61-32-99 | Do. |
(3) Train and yard operations common: | ||
Cleaning car interiors | ||
Salaries and wages | 11-33-70 | Do. |
Materials | 21-33-70 | Do. |
Purchased services | 41-33-70 | Do. |
Adjusting and transferring loads | ||
Salaries and wages | 11-33-71 | Do. |
Materials | 21-33-71 | Do. |
Purchased services | 41-33-71 | Do. |
Carloading devices and grain doors | ||
Salaries and wages | 11-33-72 | Do. |
Materials | 21-33-72 | Do. |
Purchased services | 41-33-72 | Do. |
Freight lost or damaged-all other | 51-33-00 | Do. |
Fringe benefits | 12-33-00 | 11-33-XX, sec. 1152.33(c)(4)(iii). |
(4) Specialized service operations: Administration: | ||
Salaries and wages | 11-34-01 | Actual. |
Materials | 21-34-01 | Do. |
Purchased services | 41-34-01 | Do. |
Other expenses | 61-34-01 | Do. |
Pick-up and delivery, marine line haul, and rail substitute service | ||
Salaries and wages | 11-34-73 | Do. |
Materials | 21-34-73 | Do. |
Purchased services | 41-34-73 | Do. |
Other expenses | 61-34-73 | Do. |
Loading and unloading and local marine | ||
Salaries and wages | 11-34-74 | Do. |
Materials | 21-34-74 | Do. |
Purchased services | 41-34-74 | Do. |
Other expenses | 61-34-74 | Do. |
Protective services | ||
Salaries and wages | 11-34-75 | Do. |
Materials | 21-34-75 | Do. |
Purchased services | 41-34-75 | Do. |
Other expenses | 61-34-75 | Do. |
Freight lost or damaged-Solely related | 51-34-00 | Do. |
Fringe benefits | 12-34-00 | 11-34-XX, sec. 1152.33(c)(4)(iv). |
Casualties and insurance | ||
Other casualties | 52-34-00 | Actual. |
Insurance | 53-34-00 | Do. |
Joint facility-DR | 37-34-00 | Do. |
Joint facility-CR | 38-34-00 | Do. |
Other | ||
Salaries and wages | 11-34-99 | Do. |
Materials | 21-34-99 | Do. |
Purchased services | 41-34-99 | Do. |
Other expenses | 61-34-99 | Do. |
(5) Administrative support operations: Administration : | ||
Salaries and wages | 11-35-01 | Do. |
Materials | 21-35-01 | Do. |
Purchased services | 41-35-01 | Do. |
Other expenses | 61-35-01 | Do. |
Employees performing clerical and accounting functions | ||
Salaries and wages | 11-35-76 | Do. |
Materials | 21-35-76 | Do. |
Purchased services | 41-35-76 | Do. |
Other expenses | 61-35-76 | Do. |
Communication systems operation | ||
Salaries and wages | 11-35-77 | Do. |
Materials | 21-35-77 | Do. |
Purchased services | 41-35-77 | Do. |
Other expenses | 61-35-77 | Do. |
Loss and damage claims processing | ||
Salaries and wages | 11-35-78 | Number of claims, sec. 1152.33(c)(3)(i). |
Materials | 21-35-78 | Do. |
Purchased services | 41-35-78 | Do. |
Other expenses | 61-35-78 | Do. |
Fringe benefits | 12-35-00 | 11-35-XX. sec. 1152.33(c)(4)(v). |
Joint facility-DR | 37-35-00 | Actual. |
Joint facility-CR | 38-35-00 | Do. |
Casualties and insurance | ||
Other casualties | 52-35-00 | Do. |
Insurance | 53-35-00 | Do. |
Other | ||
Salaries and wages | 11-35-99 | Do. |
Materials | 21-35-99 | Do. |
Purchased services | 41-35-99 | Do. |
Other expenses | 61-35-99 | Do. |
(d) General Administrative Officers-general administration: | ||
Salaries and wages | 11-61-01 | Do. |
Materials | 21-61-01 | Do. |
Purchased services | 41-61-01 | Do. |
Other expenses | 61-61-01 | Do. |
Accounting, auditing and finance | ||
Salaries and wages | 11-61-86 | Do. |
Materials | 21-61-86 | Do. |
Purchased services | 41-61-86 | Do. |
Other expenses | 61-61-86 | Do. |
Management services and data processing | ||
Salaries and wages | 11-61-87 | Do. |
Materials | 21-61-87 | Do. |
Purchased services | 41-61-87 | Do. |
Other expenses | 61-61-87 | Do. |
Marketing: | ||
Salaries and wages | 11-61-88 | Do. |
Materials | 21-61-88 | Do. |
Purchased services | 41-61-88 | Do. |
Other expenses | 61-61-88 | Do. |
Sales | ||
Salaries and wages | 11-61-89 | Do. |
Materials | 21-61-89 | Do. |
Purchased services | 41-61-89 | Do. |
Other expenses | 61-61-89 | Do. |
Industrial development | ||
Salaries and wages | 11-61-90 | Do. |
Materials | 21-61-90 | Do. |
Purchased services | 41-61-90 | Do. |
Other expenses | 61-61-90 | Do. |
Personnel and labor relations | ||
Salaries and wages | 11-61-91 | Do. |
Materials | 21-61-91 | Do. |
Purchased services | 41-61-91 | Do. |
Other expenses | 61-61-91 | Do. |
Legal and secretarial | ||
Salaries and wages | 11-61-92 | Do. |
Materials | 21-61-92 | Do. |
Purchased services | 41-61-92 | Do. |
Other expenses | 61-61-92 | Do. |
Public relations and advertising | ||
Salaries and wages | 11-61-93 | Do. |
Materials | 21-61-93 | Do. |
Purchased services | 41-61-93 | Do. |
Other expenses | 61-61-93 | Do. |
Research and development | ||
Salaries and wages | 11-61-94 | Do. |
Materials | 21-61-94 | Do. |
Purchased services | 41-61-94 | Do. |
Other expenses | 61-61-94 | Do. |
Fringe benefits | 12-61-00 | 11-61-XX, sec. 1152.33(d)(1). |
Casualties and insurance | ||
Other casualties | 52-61-00 | Actual |
Insurance | 53-61-00 | Do. |
Writedown of uncollectible accounts | 63-61-00 | Do. |
Other taxes except on corporate income or payroll | 65-61-00 | Do. |
Joint facility-DR | 37-61-00 | Do. |
Joint facility-CR | 38-61-00 | Do. |
Other | ||
Salaries and wages | 11-61-99 | Do. |
Materials | 21-61-99 | Do. |
Purchased services | 41-61-99 | Do. |
Other expenses | 61-61-99 | Do. |
Operating expense group-Repair and maintenance | Account No. |
Salaries and wages | 11-22-42 |
Materials | 21-22-42 |
Repairs by others-DR | 39-22-42 |
Repairs for others-CR | 40-22-42 |
Purchased services | 41-22-42 |
Other expenses | 61-22-42 |
Lease rentals-DR | 31-22-00 |
Lease rentals-CR | 32-22-00 |
Depreciation | |
Other rents-DR | 35-22-00 |
Other rents-CR | 36-22-00 |
The system total of the repair and maintenance accounts, all accounts designated XX-XX-42, and depreciation shall be divided into time-related costs and mileage-related costs on the basis of 50 percent time and 50 percent mileage for repairs, and 60 percent time and 40 percent mileage for depreciation. Freight car costs shall not include depreciation as determined in Account No. 62-22-00. Freight car depreciation shall be calculated in the manner set forth in paragraph (g)(3)(i) of this section. The system total receipts and payments for the hire of time-mileage cars, and the basic data used in the development of the car-day and car-mile factors, shall be taken from the carrier's latest Form R-1 and company records. The specific steps to complete the calculation are as follows:
Second, subtract the mileage portion of the carrier's receipts for hire of time-mileage freight cars (Form R-1, schedule 414, column (c)). Finally, divide the result by the total car-miles for each car-type developed in paragraph (g)(2) of this section.
Opportunity costs may be calculated in accordance with the methodology established in § 1152.34 of this part, or by using any other reasonable, fully explained method. Opportunity costs are not included as costs on Exhibit 1 described at § 1152.36 . These costs should be submitted as a separate exhibit to the application.
49 C.F.R. §1152.32