Separate common administration—bridges and buildings 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:

Tunnels and Subways:Running (XX-17-11)Switching (XX-18-11)Bridges and Culverts:Running (XX-17-12)Switching (XX-18-12)Electric Power Systems (XX-19-21)Station and Office Buildings (XX-19-23)Shop Buildings:Locomotives (XX-19-24)Other Equipment (XX-19-26)Locomotive Servicing Facilities (XX-19-27)Miscellaneous Buildings and Structures (XX-19-28)