[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: 49CFR1242.48] [Page 179] TITLE 49--TRANSPORTATION CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (Continued) locomotives--Table of Contents Sec. 1242.48 Work and other non-revenue equipment (account XX-27-47). Separate common expenses according to distribution of common expenses in Way and structures--administration--other (account XX-19- 06).