CFR / 
Title 49
 / Part 1242
 / 
Sec. 1242.34 Administration (account XX-26-01).
Separate common expenses according to distribution of common expenses in the following accounts:
Repair and Maintenance (XX-26-41)Machinery Repair (XX-26-40)Equipment Damage (XX-26-48)Dismantling Retired Property (XX-26-39)