1152.32—Calculation of avoidable costs.

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.
Code of Federal Regulations 227
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
Code of Federal Regulations 228
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.
Code of Federal Regulations 229
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
Code of Federal Regulations 230
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.
Code of Federal Regulations 231
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:
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CFR

1152.32—Calculation of avoidable costs.