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)