Separate common expenses according to distribution of common expenses in the following accounts: Switch Cews (XX-52-64)Controlling Operations (XX-52-65)Yard and Terminal Clerical (XX-52-66)Operating Switches, Signals, Retarders and Humps (XX-52-59)Locomotive Fuel (XX-52-67)Servicing Locomotives (XX-52-69)Electric Power Purchased/Produced for Motive Power (XX-52-68)Clearing Wrecks (XX-52-63)