Separate common administration—track 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:

Roadway:

Running (XX-17-10)

Switching (XX-18-10)

Ties:

Running (21-17-13)

Switching (21-18-13)

Rails:

Running (21-17-14)

Switching (21-18-14)

Other Track Materials:

Running (21-17-15)

Switching (21-18-15)

Ballast:

Running (21-17-16)

Switching (21-18-16)

Track Laying and Surfacing:

Running (XX-17-17)

Switching (XX-18-17)

Road Property Damaged:

Running (XX-17-48)

Switching (XX-18-48)

Other (XX-19-48)

Dismantling Retired Road Property:

Running (XX-17-39)

Switching (XX-18-39)

Other (XX-19-39)


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