Separate common administration—track expenses between freight and passenger services in the same proportion as the common expenses of the following accounts are separated between freight and passenger services:

Roadway: Running (XX-17-10) Switching (XX-18-10) Ties: Running (21-17-13) Switching (21-18-13) Rails: Running (21-17-14) Switching (21-18-14) Other Track Materials: Running (21-17-15) Switching (21-18-15) Ballast: Running (21-17-16) Switching (21-18-16) Track Laying and Surfacing: Running (XX-17-17) Switching (XX-18-17) Road Property Damaged: Running (XX-17-48) Switching (XX-18-48) Other (XX-19-48) Dismantling Retired Road Property: Running (XX-17-39) Switching (XX-18-39) Other (XX-19-39)