[Code of Federal Regulations] [Title 49, Volume 8] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR1242.11] [Page 174] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) PART 1242_SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS\1\ --Table of Contents Sec. 1242.11 Administration--bridges and buildings (account XX-19-03). 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)