Separate common expenses on the basis of the common expense separation in:
Way and Structures-Administration-Track, Bridges and Culverts, and Signals (accounts XX-19-02 to XX-19-04, inclusive)
Equipment-Administration-Locomotives and Other Equipment (accounts XX-26-01 and XX-27-01)
Transportation-Administration-Train, Yard, and Administrative Support (accounts XX-51-01, XX-52-01, and XX-55-01)
Dispatching Trains (Account XX-51-58)
49 C.F.R. § 1242.18