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)