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)