Administration (account XX-51-01).

Separate common expenses according to distribution of common expenses in the following accounts: Engine Crews (XX-51-56) Train Crews (XX-51-57) Dispatching Trains (XX-51-58) Operating Signals and Interlockers (XX-51-59) Operating Drawbridges (XX-51-60) Highway Crossing Protection (XX-51-61) Train Inspection and Lubrication (XX-51-62) Locomotive Fuel (XX-51-67) Electric Power Purchased/Produced for Motive Power (XX-51-68) Servicing Locomotives (XX-51-69) Clearing Wrecks (XX-51-63)