US lawFederal (United States)RegulationsTitle 49 CFR — TransportationChapter X — SURFACE TRANSPORTATION BOARDPart 1242 — SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 11242.0349 C.F.R. § 1242.03Made by accounting divisions.Last amended: 2016Year: 2026Length: 28 wordsOfficial source Cite as 49 C.F.R. § 1242.03 (2026)The separation shall be made by accounting divisions, where such divisions are maintained, and the aggregate of the accounting divisions reported for the quarter and for the year.Previous49 C.F.R. § 1242.02Next49 C.F.R. § 1242.04