Separate common expenses according to distribution of common expenses in the following accounts:

Switch Cews (XX-52-64) Controlling Operations (XX-52-65) Yard and Terminal Clerical (XX-52-66) Operating Switches, Signals, Retarders and Humps (XX-52-59) Locomotive Fuel (XX-52-67) Servicing Locomotives (XX-52-69) Electric Power Purchased/Produced for Motive Power (XX-52-68) Clearing Wrecks (XX-52-63)