49 CFR § 1242.10 - Administration—track (account XX–19–02).

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)