49 CFR § 1242.11
Administration—bridges and buildings (account XX-19-03)
November 18, 2020
Separate common administration—bridges and buildings expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services:
Tunnels and Subways:
Running (XX-17-11)
Switching (XX-18-11)
Bridges and Culverts:
Running (XX-17-12)
Switching (XX-18-12)
Electric Power Systems (XX-19-21)
Station and Office Buildings (XX-19-23)
Shop Buildings:
Locomotives (XX-19-24)
Other Equipment (XX-19-26)
Locomotive Servicing Facilities (XX-19-27)
Miscellaneous Buildings and Structures (XX-19-28)