---
kind: "section"
citation: "49 C.F.R. § 1242.60"
title: "49"
number: "1242.60"
heading: "Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69)."
url: "https://uscodex.org/cfr/49/1242.60"
---

# §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.


## Notes

### Authority

Authority: 49 U.S.C. 1321, 11142.

### Source

Source: 43 FR 7637, Feb. 24, 1978, unless otherwise noted.