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49 CFR 371.13 : Transportation (§ 1.1 To Parts 1581-1699) — (Parts 300-302 To Appendix G To Subchapter B Of Chapter Iii) — Other Regulations Relating To Transportation (Continued) (Parts 300-302 To Appendix G To Subchapter B Of Chapter Iii) — Federal Motor Carrier Safety Administration, Department Of Transportation (Parts 300-302 To Appendix G To Subchapter B Of Chapter Iii) — Federal Motor Carrier Safety Regulations (§ 350.101 To Appendix G To Subchapter B Of Chapter Iii) — Brokers Of Property (§ 371.1 To § 371.121) — General Requirements (§ 371.1 To § 371.13) — Accounting.

4 Aug 2016

Each broker who engages in any other business shall maintain accounts so that the revenues and expenses relating to the brokerage portion of its business are segregated from its other activities. Expenses that are common shall be allocated on an equitable basis; however, the broker must be prepared to explain the basis for the allocation.

49 CFR 371.13
[45 FR 68943, Oct. 17, 1980]