[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: 49CFR1242.38] [Page 177-178] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) locomotives--Table of Contents Sec. 1242.38 Fringe benefits (account 12-26-00). Separate common expenses in proportion to the split of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, [[Page 178]] and dismantling retired road property (accounts 11-26-01, 11-26-41, 11- 26-40, 11-26-48, and 11-26-39).