49 C.F.R. § 1152.31

Revenue and income attributable to branch lines

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The revenue attributable to the rail properties is the total of the revenues assigned to the branch in accordance with this section, plus any subsidy payments that would cease upon discontinuance of service on the branch, for the subsidy year. The revenues assigned shall be derived from the following accounts:

(a) Account 101—Freight. The revenue assigned under this account shall be the actual revenues, including transit revenues, accruing to the railroad, derived from waybills and other source documents, for all traffic that:

(1) Originates and terminates on the branch;

(2) Originates or terminates on the branch and is handled off the branch on the system but not on another carrier; and

(3) Originates or terminates on the branch and is handled on another carrier. All traffic that is received or forwarded through interchange at a point on the branch, including ferry operations, shall be considered as originating or terminating on the branch. The revenues of all other bridge or overhead traffic that will not be retained by the carrier shall be attributed to the branch on the ratio of miles moved on the branch to miles moved on the system, provided, however, that the parties may agree on a mutually acceptable usage charge for bridge traffic in lieu of the mileage apportionment.

(b) Account 104—Switching; Account 105—Water transfers; Account 106—Demurrage; Account 110—Incidental; Account 121—Joint Facility-Credit; Account 122—Joint Facility-Debt; Account 506—Revenues from Properties Used in Other Than Carrier Operations; Account 510—Miscellaneous Rent Income; Account 519—Miscellaneous Income. The revenues assigned under these accounts shall be the actual revenues accruing to the railroad that are directly attributable to the branch.

(c) Chart for revenue accounts.

Revenue account titleAccount No.
Freight101
Switching104
Water transfers105
Demurrage106
Incidental110
Joint facility-credit121
Joint facility-debt122
Revenues from property used in other than carrier operations, less expenses506, 534
Miscellaneous rent income510
Miscellaneous income519
Notes of Decisions
Cited in 2 cases, 1984–1985 · leading case: Black v. Interstate Com. Comm'n, 737 F.2d 643 (7th Cir. 1984).
Black v. Interstate Com. Comm'n, 737 F.2d 643 (7th Cir. 1984). · cites it 2× “The revenues of all other bridge or overhead traffic shall be attributed to the branch on the ratio of miles moved on the branch to miles moved on the system ____ 49 C.F.R. § 1152.31 (1983). This regulation means, among other things, that any traffic which is interchanged on the…”
Illinois Com. Comm'n v. Interstate Com. Comm'n, 776 F.2d 355 (D.C. Cir. 1985). “The amended regulations under challenge here add some detail to the sparse statutory standard, specifying the manner in which the Commission will calculate the factors it considers in determining whether continued operations will burden a railroad, including the revenues, see 49…”
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