Administration (account XX-51-01)

Engine crews and train crews (accounts XX-51-56 and XX-51-57)

Dispatching trains (account XX-51-58)

Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61)

Train inspection and lubrication (account XX-51-62)

Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives (accounts XX-51-67, XX-51-68 and XX-51-69)

Freight lost or damaged—solely related (to train) (account 51-51-00)

Clearing wrecks (account XX-51-63)

Fringe benefits (account 12-51-00)

Joint facility—debit and credit (accounts 37-51-00 and 38-51-00)

Other and casualties and insurance (accounts XX-51-99 and 50-51-00)

Administration (account XX-52-01)

Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches signals, retarders, and humps; and servicing locomotives (accounts XX-52-64, XX-52-65, XX-52-66, XX-52-59, XX-52-67, XX-52-68 and XX-52-69)

Freight lost or damaged—solely related (to yard) (account 51-52-00)

Clearing wrecks (account XX-52-63)

Fringe benefits (account 12-52-00)

Joint facility—debit and credit (accounts 37-52-00 and 38-52-00)

Other and casualties and insurance (accounts XX-52-99 and 50-52-00)

Cleaning car interiors and freight lost and damaged—all other (accounts XX-53-70 and 51-53-00)

Adjusting and transferring loads, and car loading devices and grain doors (accounts XX-33-71 and XX-33-72)

Fringe benefits (account 12-53-00)

Administration; pickup and delivery, marine line haul, and rail substitute service; loading, unloading and local marine; protective services; freight lost or damaged—solely related; fringe benefits; casualties and insurance; joint facility, and other (accounts XX-34-01, XX-34-73, XX-34-74, XX-34-75, 51-34-00, 12-34-00, 50-34-00. 37-34-00, 38-34-00 and XX-34-99)

Administration (account XX-55-01)

Employees performing clerical and accounting functions, and loss and damage claims processing (accounts XX-55-76 and XX-55-78)

Communication systems operations (account XX-55-77)

Fringe benefits (account 12-55-00)

Joint facility—debit and credit (accounts 37-55-00 and 38-55-00)

Other and casualties and insurance (accounts XX-55-99 and 50-55-00)