[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: 49CFR1242.18] [Page 175] 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. 1242.18 Communication systems (account XX-19-20). 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)