Separate common expenses according to distribution of common expenses in the following accounts: Engine Crews (XX-51-56)Train Crews (XX-51-57)Dispatching Trains (XX-51-58)Operating Signals and Interlockers (XX-51-59)Operating Drawbridges (XX-51-60)Highway Crossing Protection (XX-51-61)Train Inspection and Lubrication (XX-51-62)Locomotive Fuel (XX-51-67)Electric Power Purchased/Produced for Motive Power (XX-51-68)Servicing Locomotives (XX-51-69)Clearing Wrecks (XX-51-63)