Administration—track (account XX-19-02)

Administration—bridges and buildings (account XX-19-03)

Administration—signals (account XX-19-04)

Administration—communications (account XX-19-05)

Administration—other (account XX-19-06)

Roadway, tunnels and subways, bridges and culverts, ties, rails, other track material, ballast, track laying and surfacing, and road property damaged (accounts XX-17-10 to XX-18-12 inclusive, 21-17-13 to 21-18-16 inclusive, XX-17-17, XX-18-17, XX-17-48, and XX-18-48)

Road property damaged—other (account XX-19-48)

Signals and interlockers (accounts XX-17-19 and XX-18-19)

Communication systems (account XX-19-20)

Electric power systems (account XX-19-21)

Highway grade crossings (accounts XX-17-22 and XX-18-22)

Station and office buildings (account XX-19-23)

Shop buildings—locomotives (account XX-19-24)

Shop buildings—freight cars (account XX-13-25)

Shop buildings—other equipment (account XX-19-26)

Locomotive servicing facilities (account XX-19-27)

Miscellaneous building and structures (account XX-19-28)

Coal marine terminals, ore marine terminals, TOFC/COFC terminals, other marine terminals, motor vehicle loading and distribution facilities, and facilities for other specialized service operations (accounts XX-13-29 to XX-13-35, inclusive)

Roadway machines, small tools and supplies, and snow removal (accounts XX-19-36 to XX-19-38, inclusive)

Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00)

Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00)

Lease rentals—debit and credit and other rents—debit and credit (accounts 31-17-00, 31-18-00, 31-19-00, 32-17-00, 32-18-00, 32-19-00, 35-17-00, 35-18-00, 35-19-00, 36-17-00, 36-18-00, and 36-19-00)

Joint facility rents—debit and credit and joint facility—debit and credit (accounts 33-17-00, 33-18-00, 33-19-00, 34-17-00, 34-18-00, 34-19-00, 37-17-00, 37-18-00, 37-19-00, 38-17-00, 38-18-00, and 38-19-00)

Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, and 50-19-00)