[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: 49CFR1242.37] [Page 177] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) locomotives--Table of Contents Sec. 1242.37 Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00). Separate common expenses in each account in proportion to the separation of common repair and maintenance expenses associated with the particular common properties depreciated and/or dismantled.