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UNION PACIFIC RAILROAD Core Financials Project Cost Code Conversion File As of December 5, 2008 Old Cost Code New Cost Element New Cost Element Description Cost Element Type Old UCC New Cost Element Group New Cost Element Group Description 411000 FRT REV - CHRGS & ADJ PYRAMID 490000 REVENUES 421000 EQUITY INC - INTERCO PYRAMID 490000 REVENUES 422000 SALES - INTERNAL PYRAMID 490000 REVENUES 511160 OTHER TE&Y CREW / JOB ELEMENTS PYRAMID 511000 TOTAL OPERATING LABOR 511220 SWITCH CREW - RCA PYRAMID 511000 TOTAL OPERATING LABOR 511305 WORK TRAIN / RAIL RUNNING - ST - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR 511315 WORK TRAIN / RAIL RUNNING - OT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR 511400 OTHER TE&Y LABOR EXPENSE PYRAMID 511000 TOTAL OPERATING LABOR 511605 ACCRUED LIABILITIES-OPERATING - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR 511615 HEALTH & WEL ACCRUAL-OP-AGRMT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR 511625 RR RETIRE TAX ACCR-OPR-AGRMT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR 512100 TOTAL SUPERVISORY LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 513000 ENGINEERING TOTAL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 513100 ROADWAY & TRACK MNTCE TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR 513200 STRUCTURE MNTCE - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR 513300 COMMUNICATION - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR 513400 SIG & INTER SYS - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR 513500 OTHER ORDINARY M/W MNTCE - TOTL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR 513530 CAP IMPR PROJ-PI - TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 513560 OTHER SUPERVISORY AGRMT - TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 513600 A/R - DT&C - UDA -TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 513700 EXTRAORD MNTCE-WRECKS -TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 514000 MECHANICAL - TOTAL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 514100 LOCOMOTIVE - TOTAL LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR 514200 CAR - TOTAL LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR 514300 OTHER EQUIPMENT R&M - LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR 514400 TOTAL MATERIAL & SUPPLIES HANDLING PYRAMID 514000 MECHANICAL - TOTAL LABOR 515130 MECH PROTECTIVE SERVICES - LABOR PYRAMID 515000 OTHER NON-OPERATING - TOTAL LABOR 515640 TRANSFER & CONTRACT LABOR PYRAMID 515000 OTHER NON-OPERATING - TOTAL LABOR 516200 TOTAL - PER DIEM PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 516400 TOTAL NON-OP- VACATION & SICK PAY PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 516605 ACCRUED LIABILITIES-NON-AGREE - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR 516615 HEALTH & WEL ACCRUAL-NONAGRMT - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR 516625 RR RETIRE TAX ACCRUAL-NONAGRMT - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR 516645 PENSIONS-FUNDED - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR 516670 OTHER NON-AGREEMENT LABOR PYRAMID 517000 TOTAL NON-AGREEMENT LABOR 516900 TOTAL - NON-OP FRINGE LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 516925 HEALTH & WEL ACCR-NONOP-AGRMT - NON-OE PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 516935 RR RETIRE TAX ACCR-NONOP-AGRMT - NON-OE PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 520000 TOTAL FUEL PYRAMID 590000 TOTAL OPERATING EXPENSES 522000 FUEL - OTHER PYRAMID 520000 TOTAL FUEL 522400 INVEST ACCT TRANSF - FUEL PYRAMID 522000 FUEL - OTHER 522500 OVERHEAD CR-INVEST ACCT-FUEL (NON-LOCO) PYRAMID 522000 FUEL - OTHER 522510 OVERHEAD CR-INVEST ACCT-FUEL (LOCO) PYRAMID 522000 FUEL - OTHER 530000 TOTAL RENT PYRAMID 590000 TOTAL OPERATING EXPENSES 531000 PROPERTY & OFFICE RENT PYRAMID 530000 TOTAL RENT 533000 TRANSPORT EQUIPMENT / RENTAL INCOME PYRAMID 530000 TOTAL RENT 533100 CAR HIRE-FOREIGN TIME & MILE - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME 533200 CAR HIRE-INTERMODAL - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME 533300 NONINTRMDL LEASED EQUIP - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE PYRAMID 530000 TOTAL RENT 535000 OTHER EQUIPMENT - RENT PYRAMID 530000 TOTAL RENT 540000 TOTAL DEPRECIATION PYRAMID 590000 TOTAL OPERATING EXPENSES 541000 DEPRECIATION, DEPLETION, & AMORTIZATION PYRAMID 540000 TOTAL DEPRECIATION 549000 DEPRECIATION - OTHER PYRAMID 540000 TOTAL DEPRECIATION 550500 TOTAL MATERIAL PYRAMID 550000 TOTAL PURCHASED SERVICES & MATERIAL 551000 MAINTENANCE & REPAIR MATERIAL PYRAMID 550500 TOTAL MATERIAL 551100 MNTCE & REPAIR MATERIAL - ENGINEERING PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL 551300 MNTCE & REPAIR MATERIAL - CAR PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL 551400 MNTCE & REPAIR MATERIAL - OTHER PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL 552000 OTHER MATERIAL PYRAMID 550500 TOTAL MATERIAL 552100 OTHER - OTHER MATL & SUPPLIES PYRAMID 552000 OTHER MATERIAL 552260 PROJECT MATERIALS PYRAMID 552000 OTHER MATERIAL 554000 TOTAL PURCHASED SERVICES PYRAMID 550000 TOTAL PURCHASED SERVICES & MATERIAL 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR PYRAMID 554000 TOTAL PURCHASED SERVICES 557000 TOTAL PROFESSIONAL FEES PYRAMID 554000 TOTAL PURCHASED SERVICES 561000 TOTAL CASUALTY PYRAMID 560000 TOTAL CASUALTY & GENERAL EXPENSES 562000 TOTAL ENVIRONMENTAL PYRAMID 561000 TOTAL CASUALTY 569000 TOTAL OTHER CASUALTY PYRAMID 561000 TOTAL CASUALTY 572000 TOTAL BUSINESS & TRAVEL PYRAMID 570000 TOTAL GENERAL EXPENSES 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS PYRAMID 570000 TOTAL GENERAL EXPENSES 574000 TOTAL REPAIRS & MAINTENANCE - CONT PYRAMID 570000 TOTAL GENERAL EXPENSES 1 of 33

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Page 1: 1 of 33 - Union Pacific car hire-foreign time & mile - income pyramid 533000 transport equipment / rental income 533200 car hire-intermodal - income pyramid 533000 transport equipment

UNION PACIFIC RAILROADCore Financials Project

Cost Code Conversion FileAs of December 5, 2008

Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

411000 FRT REV - CHRGS & ADJ PYRAMID 490000 REVENUES 421000 EQUITY INC - INTERCO PYRAMID 490000 REVENUES 422000 SALES - INTERNAL PYRAMID 490000 REVENUES 511160 OTHER TE&Y CREW / JOB ELEMENTS PYRAMID 511000 TOTAL OPERATING LABOR511220 SWITCH CREW - RCA PYRAMID 511000 TOTAL OPERATING LABOR511305 WORK TRAIN / RAIL RUNNING - ST - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR511315 WORK TRAIN / RAIL RUNNING - OT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR511400 OTHER TE&Y LABOR EXPENSE PYRAMID 511000 TOTAL OPERATING LABOR511605 ACCRUED LIABILITIES-OPERATING - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR511615 HEALTH & WEL ACCRUAL-OP-AGRMT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR511625 RR RETIRE TAX ACCR-OPR-AGRMT - NON-OE PYRAMID 511000 TOTAL OPERATING LABOR512100 TOTAL SUPERVISORY LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR513000 ENGINEERING TOTAL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR513100 ROADWAY & TRACK MNTCE TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR513200 STRUCTURE MNTCE - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR513300 COMMUNICATION - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR513400 SIG & INTER SYS - TOTAL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR513500 OTHER ORDINARY M/W MNTCE - TOTL LABOR PYRAMID 513000 ENGINEERING TOTAL LABOR513530 CAP IMPR PROJ-PI - TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR513560 OTHER SUPERVISORY AGRMT - TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR513600 A/R - DT&C - UDA -TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR513700 EXTRAORD MNTCE-WRECKS -TOTL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR514000 MECHANICAL - TOTAL LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 514100 LOCOMOTIVE - TOTAL LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR514200 CAR - TOTAL LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR514300 OTHER EQUIPMENT R&M - LABOR PYRAMID 514000 MECHANICAL - TOTAL LABOR514400 TOTAL MATERIAL & SUPPLIES HANDLING PYRAMID 514000 MECHANICAL - TOTAL LABOR515130 MECH PROTECTIVE SERVICES - LABOR PYRAMID 515000 OTHER NON-OPERATING - TOTAL LABOR515640 TRANSFER & CONTRACT LABOR PYRAMID 515000 OTHER NON-OPERATING - TOTAL LABOR516200 TOTAL - PER DIEM PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR516400 TOTAL NON-OP- VACATION & SICK PAY PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR516605 ACCRUED LIABILITIES-NON-AGREE - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR516615 HEALTH & WEL ACCRUAL-NONAGRMT - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR516625 RR RETIRE TAX ACCRUAL-NONAGRMT - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR516645 PENSIONS-FUNDED - NON-OE PYRAMID 517000 TOTAL NON-AGREEMENT LABOR516670 OTHER NON-AGREEMENT LABOR PYRAMID 517000 TOTAL NON-AGREEMENT LABOR516900 TOTAL - NON-OP FRINGE LABOR PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR516925 HEALTH & WEL ACCR-NONOP-AGRMT - NON-OE PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR516935 RR RETIRE TAX ACCR-NONOP-AGRMT - NON-OE PYRAMID 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR520000 TOTAL FUEL PYRAMID 590000 TOTAL OPERATING EXPENSES 522000 FUEL - OTHER PYRAMID 520000 TOTAL FUEL522400 INVEST ACCT TRANSF - FUEL PYRAMID 522000 FUEL - OTHER522500 OVERHEAD CR-INVEST ACCT-FUEL (NON-LOCO) PYRAMID 522000 FUEL - OTHER522510 OVERHEAD CR-INVEST ACCT-FUEL (LOCO) PYRAMID 522000 FUEL - OTHER530000 TOTAL RENT PYRAMID 590000 TOTAL OPERATING EXPENSES 531000 PROPERTY & OFFICE RENT PYRAMID 530000 TOTAL RENT533000 TRANSPORT EQUIPMENT / RENTAL INCOME PYRAMID 530000 TOTAL RENT533100 CAR HIRE-FOREIGN TIME & MILE - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME533200 CAR HIRE-INTERMODAL - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME533300 NONINTRMDL LEASED EQUIP - INCOME PYRAMID 533000 TRANSPORT EQUIPMENT / RENTAL INCOME534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE PYRAMID 530000 TOTAL RENT535000 OTHER EQUIPMENT - RENT PYRAMID 530000 TOTAL RENT540000 TOTAL DEPRECIATION PYRAMID 590000 TOTAL OPERATING EXPENSES 541000 DEPRECIATION, DEPLETION, & AMORTIZATION PYRAMID 540000 TOTAL DEPRECIATION549000 DEPRECIATION - OTHER PYRAMID 540000 TOTAL DEPRECIATION550500 TOTAL MATERIAL PYRAMID 550000 TOTAL PURCHASED SERVICES & MATERIAL 551000 MAINTENANCE & REPAIR MATERIAL PYRAMID 550500 TOTAL MATERIAL551100 MNTCE & REPAIR MATERIAL - ENGINEERING PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL551300 MNTCE & REPAIR MATERIAL - CAR PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL551400 MNTCE & REPAIR MATERIAL - OTHER PYRAMID 551000 MAINTENANCE & REPAIR MATERIAL552000 OTHER MATERIAL PYRAMID 550500 TOTAL MATERIAL552100 OTHER - OTHER MATL & SUPPLIES PYRAMID 552000 OTHER MATERIAL552260 PROJECT MATERIALS PYRAMID 552000 OTHER MATERIAL554000 TOTAL PURCHASED SERVICES PYRAMID 550000 TOTAL PURCHASED SERVICES & MATERIAL 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR PYRAMID 554000 TOTAL PURCHASED SERVICES557000 TOTAL PROFESSIONAL FEES PYRAMID 554000 TOTAL PURCHASED SERVICES561000 TOTAL CASUALTY PYRAMID 560000 TOTAL CASUALTY & GENERAL EXPENSES 562000 TOTAL ENVIRONMENTAL PYRAMID 561000 TOTAL CASUALTY569000 TOTAL OTHER CASUALTY PYRAMID 561000 TOTAL CASUALTY572000 TOTAL BUSINESS & TRAVEL PYRAMID 570000 TOTAL GENERAL EXPENSES573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS PYRAMID 570000 TOTAL GENERAL EXPENSES574000 TOTAL REPAIRS & MAINTENANCE - CONT PYRAMID 570000 TOTAL GENERAL EXPENSES

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Page 2: 1 of 33 - Union Pacific car hire-foreign time & mile - income pyramid 533000 transport equipment / rental income 533200 car hire-intermodal - income pyramid 533000 transport equipment

Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

575000 TOTAL PROFESSIONAL FEES - OTHER PYRAMID 570000 TOTAL GENERAL EXPENSES578000 TOTAL OTHER TAXES PYRAMID 570000 TOTAL GENERAL EXPENSES610000 OTHER INCOME / EXPENSE PYRAMID 690000 TOTAL OTHER INCOME 611000 DIVIDEND INCOME PYRAMID 610000 OTHER INCOME / EXPENSE612000 TOTAL INTEREST INCOME PYRAMID 610000 OTHER INCOME / EXPENSE612100 INT INCOME-OTHER PYRAMID 612000 TOTAL INTEREST INCOME614000 RENTAL INCOME / EXPENSE PYRAMID 610000 OTHER INCOME / EXPENSE619000 MISC OTHER INCOME PYRAMID 610000 OTHER INCOME / EXPENSE620000 TOTAL INTEREST EXPENSE PYRAMID 690000 TOTAL OTHER INCOME 730000 EXTRAORDINARY ITEMS PYRAMID 790000 TOTAL INCOME TAXES790000 TOTAL INCOME TAXES PYRAMID890000 NET INCOME PYRAMID

0400 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0401 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0402 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0403 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0404 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0405 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0406 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0407 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0408 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0409 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0410 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0411 600607 INTEREST INCOME-DIVIDENDS POSTING 8870 611000 DIVIDEND INCOME0510 400510 NET COMMODITY REVENUES-TEMP POSTING 8890 410000 NET COMMODITY REVENUES 0520 400520 OTHER REVENUES POSTING 8894 420000 OTHER REVENUES 0521 400521 PASSENGER REVENUES POSTING 8894 420000 OTHER REVENUES 0522 400522 PASSENGER RELATED REV-OTHER POSTING 8894 420000 OTHER REVENUES 0523 400523 TRANS-GOVT AUTH-CURRENT OPS POSTING 8894 420000 OTHER REVENUES 0524 400523 TRANS-GOVT AUTH-CURRENT OPS POSTING 8894 420000 OTHER REVENUES 0525 400525 CHARGES & ADJUSTMENTS POSTING 8894 411000 FRT REV - CHRGS & ADJ0526 400526 COMMODITY ABSORBED SWITCHING POSTING 8894 411000 FRT REV - CHRGS & ADJ0527 400520 OTHER REVENUES POSTING 8894 420000 OTHER REVENUES 0528 400528 UPT REVENUES POSTING 8894 422000 SALES - INTERNAL0529 400529 UPT ACCRUED REVENUES POSTING 8894 422000 SALES - INTERNAL0530 400530 COMMODITY REFUNDS POSTING 8890 411000 FRT REV - CHRGS & ADJ0540 400540 REVENUE ELIMINATIONS POSTING 8894 420000 OTHER REVENUES 0541 400541 EQUITY INCOME ELIM-UPRR/UPVL POSTING 8894 420000 OTHER REVENUES 0542 400542 EQUITY INCOME ELIM - UPL/UPPR POSTING 8894 420000 OTHER REVENUES 0550 400550 GROSS COMMODITY REVENUES POSTING 8890 410000 NET COMMODITY REVENUES 0560 400560 EQUITY REVENUES POSTING 8894 421000 EQUITY INC - INTERCO0561 700562 GAIN/LOSS DISP OF DISC OPS POSTING 8827 730000 EXTRAORDINARY ITEMS0562 700562 GAIN/LOSS DISP OF DISC OPS POSTING 8828 730000 EXTRAORDINARY ITEMS0570 400570 UPFE REVENUES POSTING 8894 420000 OTHER REVENUES 0571 400571 REV - TOFC OPERATIONS POSTING 8894 420000 OTHER REVENUES 0572 400572 UPEA REVENUES POSTING 8894 420000 OTHER REVENUES 0573 400573 UPM REVENUES POSTING 8894 420000 OTHER REVENUES 0574 400574 REV - CONTAINER SHUFFLING POSTING 8894 420000 OTHER REVENUES 0575 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0576 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0577 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0578 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0579 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0581 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0584 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0585 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0586 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0587 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0588 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0589 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0590 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0591 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0592 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0593 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0594 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0595 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0596 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0597 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0598 400575 UPFS REVENUES POSTING 8894 420000 OTHER REVENUES 0602 600602 INT EXP-LONG TERM DEBT POSTING 8867 620000 TOTAL INTEREST EXPENSE 0603 600603 INT EXP-CAPITALIZED INTEREST POSTING 8867 623000 INTEREST EXPENSE-OTHER0604 600630 MISC INCOME CHARGES (EXPENSE) POSTING 8891 619100 MISCELLANEOUS OTHER 0606 600606 INTEREST INCOME-INVESTMENTS POSTING 8868 612100 INT INCOME-OTHER0607 600607 INTEREST INCOME-DIVIDENDS POSTING 8868 611000 DIVIDEND INCOME0610 600610 INTERCOMPANY INTEREST INCOME POSTING 8869 612000 TOTAL INTEREST INCOME0611 600611 INTERCOMPANY INTEREST EXPENSE POSTING 8869 622000 INT EXP-INTERCO INT EXP0612 600612 SUB COMPANY ELIM-INT INC/EXP POSTING 8869 622000 INT EXP-INTERCO INT EXP

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Page 3: 1 of 33 - Union Pacific car hire-foreign time & mile - income pyramid 533000 transport equipment / rental income 533200 car hire-intermodal - income pyramid 533000 transport equipment

Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

0614 600614 RENTAL INCOME-OPER PROPERTY POSTING 8871 614100 LEASE/RENTAL INCOME 0615 600615 RENTAL INC-NON-OPER PROPERTY POSTING 8871 614100 LEASE/RENTAL INCOME 0618 600618 SIGNBOARDS POSTING 8872 614000 RENTAL INCOME / EXPENSE0621 600621 RENTAL EXPENSE-MISCELLANEOUS POSTING 8873 614200 RENTAL EXPENSE-MISCELLANEOUS 0622 600621 RENTAL EXPENSE-MISCELLANEOUS POSTING 8873 614200 RENTAL EXPENSE-MISCELLANEOUS 0623 600623 RENTAL EXPENSE-MISC-OPERATING POSTING 8873 614200 RENTAL EXPENSE-MISCELLANEOUS 0625 600625 RENTAL EXPENSE-DEPRECIATION POSTING 8874 614000 RENTAL INCOME / EXPENSE0628 600628 PROPERTY TAX - NON OPERATING PROPERTY POSTING 8875 614000 RENTAL INCOME / EXPENSE0630 600630 INTEREST ON TAX DEFICIENCIES POSTING 8876 619100 MISCELLANEOUS OTHER 0631 600631 MISCELLANEOUS INTEREST EXPENSE POSTING 8867 623000 INTEREST EXPENSE-OTHER0632 600632 MISCELLANEOUS INTEREST INCOME POSTING 8868 612100 INT INCOME-OTHER0633 600633 MISCELLANEOUS INCOME-OTHER POSTING 8876 619100 MISCELLANEOUS OTHER 0634 600634 FOREIGN CUR TRANSACTION GAIN POSTING 8876 619100 MISCELLANEOUS OTHER 0635 600635 FOREIGN CUR TRANSACTION LOSS POSTING 8876 619100 MISCELLANEOUS OTHER 0636 600636 PRIOR YEAR ENVIRONMENTAL COSTS POSTING 8877 619000 MISC OTHER INCOME0637 600637 TRUSTEE FEES POSTING 8876 619100 MISCELLANEOUS OTHER 0639 600639 DRAFTS OVER ONE YEAR POSTING 8878 619200 DRAFTS AND WRITE OFFS 0640 600640 WRITE OFFS-VARIOUS ACCOUNTS POSTING 8878 619200 DRAFTS AND WRITE OFFS 0643 600630 MISC INCOME CHARGES (EXPENSE) POSTING 8879 619100 MISCELLANEOUS OTHER 0644 600630 MISC INCOME CHARGES (EXPENSE) POSTING 8879 619100 MISCELLANEOUS OTHER 0647 600647 MISC REC COLLECTION COMMISSION POSTING 8881 619000 MISC OTHER INCOME0649 600649 CUSTOM FEES POSTING 619300 FINES AND FEES 0650 600650 FREIGHT COLLECTION COMMISSIONS POSTING 8882 619000 MISC OTHER INCOME0651 600651 POWER TRACK BANK FEES POSTING 8883 619300 FINES AND FEES 0652 600652 EEO SETTLEMENTS POSTING 8883 619300 FINES AND FEES 0653 600653 FED/STATE-FINES & PENLT-EX EPA POSTING 8883 619300 FINES AND FEES 0654 600654 ENVIR FINES & PENALTIES POSTING 8883 619300 FINES AND FEES 0655 600655 CUSTOM FINES POSTING 8883 619300 FINES AND FEES 0656 600656 AMORTIZE-DEBT DISCOUNT POSTING 8884 621000 AMORTIZE DEBT PREMIUM/DISCOUNT 0657 600657 AMORTIZE-DEBT PREMIUM POSTING 8884 621000 AMORTIZE DEBT PREMIUM/DISCOUNT 0658 600658 MELLON BILL PRESENTMENT FEES POSTING 8883 619300 FINES AND FEES 0659 600659 INCOME TAX - MEXICO POSTING 8876 619100 MISCELLANEOUS OTHER 0660 600660 FIBER OPTICS POSTING 8885 619400 FIBER OPTICS/ASSET UTILIZATION 0661 600661 MICROWAVE CESSATION POSTING 8885 619400 FIBER OPTICS/ASSET UTILIZATION 0662 600662 TOWER INCOME POSTING 8885 619400 FIBER OPTICS/ASSET UTILIZATION 0663 600663 LOSS ON SALE OF PROPERTY POSTING 8886 619000 MISC OTHER INCOME0664 600664 R&D LICENSE FEES POSTING 8885 619400 FIBER OPTICS/ASSET UTILIZATION 0666 600666 LOSS ON SALE OF RECEIVABLES POSTING 8887 619000 MISC OTHER INCOME0667 600667 REVERSIONARY GAIN / LOSS POSTING 619000 MISC OTHER INCOME0668 600668 UPT GAIN ON SALE OF INVESTMENT POSTING 8880 619000 MISC OTHER INCOME0669 600669 REAL ESTATE GAINS POSTING 8888 619000 MISC OTHER INCOME0670 600670 NON-LAND PROPERTY RETIRMENTS POSTING 619000 MISC OTHER INCOME0672 700672 EXTRAORDINARY ITEMS-NET POSTING 8889 731000 MISC OTHER-EXTRAORDINARY 0673 700681 CORP TAX EFFECT-EARLY EXTINGUI POSTING 8889 732000 CORP EARLY EXTINGUISHMENT OF D 0674 700675 CUMULATIVE EFFECT - FAS109 POSTING 8889 730000 EXTRAORDINARY ITEMS0675 700675 CUMULATIVE EFFECT - FAS109 POSTING 8821 730000 EXTRAORDINARY ITEMS0676 700675 CUMULATIVE EFFECT - FAS109 POSTING 8821 730000 EXTRAORDINARY ITEMS0677 700675 CUMULATIVE EFFECT - FAS109 POSTING 8821 730000 EXTRAORDINARY ITEMS0678 700675 CUMULATIVE EFFECT - FAS109 POSTING 8821 730000 EXTRAORDINARY ITEMS0679 700675 CUMULATIVE EFFECT - FAS109 POSTING 8821 730000 EXTRAORDINARY ITEMS0680 700680 CORP EARLY EXTINGUISHMENT OF D POSTING 8866 732000 CORP EARLY EXTINGUISHMENT OF D 0681 700681 CORP TAX EFFECT-EARLY EXTINGUI POSTING 8866 732000 CORP EARLY EXTINGUISHMENT OF D 0778 400778 DATA MIGRATION USE ONLY - REV POSTING 420000 OTHER REVENUES 0781 700781 STATE INCOME TAX CURRENT POSTING 8897 710000 STATE INCOME TAXES 0782 700782 STATE INCOME TAX DEFERRED POSTING 8897 710000 STATE INCOME TAXES 0786 700786 STATE INCOME TAX UNRECOGNIZED TAX BENEFITS POSTING 710000 STATE INCOME TAXES 0791 700791 FEDERAL INCOME TAX CURRENT POSTING 8892 720000 FEDERAL INCOME TAXES 0792 700792 FEDERAL INCOME TAX DEFERRED POSTING 8892 720000 FEDERAL INCOME TAXES 0793 700792 FEDERAL INCOME TAX DEFERRED POSTING 8893 720000 FEDERAL INCOME TAXES 0794 700794 RESTRUCTURING-DEFERRED TAXES POSTING 8892 720000 FEDERAL INCOME TAXES 0795 700792 FEDERAL INCOME TAX DEFERRED POSTING 8892 720000 FEDERAL INCOME TAXES 0796 700796 FEDERAL INCOME TAX UNRECOGNIZED TAX BENEFITS POSTING 720000 FEDERAL INCOME TAXES 0836 507999 SUB CO ELIM-GENERAL POSTING 579000 TOTAL OTHER GENERAL EXPENSES0838 507999 SUB CO ELIM-GENERAL POSTING 579000 TOTAL OTHER GENERAL EXPENSES0840 507999 SUB CO ELIM-GENERAL POSTING 579000 TOTAL OTHER GENERAL EXPENSES0901 507799 UNDISTRIBUTED-MISC EXP POSTING 8988 579500 MISC GENERAL EXPENSES 1100 501100 OFFICERS-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1109 501109 ST - NON-AGR PART-TIME - OE POSTING 8215 517150 NON-AGREEMENT PART-TIME - OE 1110 501110 ST - CO-OPS & INTERNS - OE POSTING 8216 517200 CO-OPS SALARIES - OE 1111 501111 SUPERVISORY-AGRMT-ST POSTING 8100 512100 TOTAL SUPERVISORY LABOR1112 501112 MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1113 501113 ATTORNEYS-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1114 501114 CH & ASST CH CLK-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1115 501115 ACCOUNTS RECOL-NONAGREEMENT POSTING 8241 516670 OTHER NON-AGREEMENT LABOR1116 501116 AUDITING PERSONNEL-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1117 501117 CAP IMPR PROJ-PI-NONAGREEMENT POSTING 8240 516670 OTHER NON-AGREEMENT LABOR1118 501118 OTHER LABOR ADJUSTMENT POSTING 8290 515690 OTHER LABOR ADJUSTMENT

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

1119 501119 FOREMAN GENERAL S/T POSTING 8122 513570 OTHER SUPERVISORY-AGRMT ST 1120 501120 MECHANIC IN CHARGE S/T POSTING 8122 513570 OTHER SUPERVISORY-AGRMT ST 1121 501121 TECH & PROFESSIONAL-AGRMT POSTING 8104 512300 OTHER ADMINISTRATIVE-AGRMT-ST 1122 501122 PROF & ADMIN-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1123 501123 CLERICAL SPECIALISTS-AGRMT POSTING 8102 512200 CLERICAL-AGRMT-ST 1124 501124 TECH & CLERICAL-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1126 501112 MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1128 501692 MISCELLANEOUS LABR-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1134 501134 OFF MACH OPER-AGRMT POSTING 8104 512300 OTHER ADMINISTRATIVE-AGRMT-ST 1135 501135 SEC,STENOS & TYPISTS-AGRMT POSTING 8104 512300 OTHER ADMINISTRATIVE-AGRMT-ST 1136 501124 TECH & CLERICAL-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1137 501137 GEN CLERICAL PERSONNEL-AGRMT POSTING 8102 512200 CLERICAL-AGRMT-ST 1138 501124 TECH & CLERICAL-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1140 501140 PEER TRAINING - ST POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1141 501141 AGENTS-STA-PASS & FRT-AGRMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1142 501124 TECH & CLERICAL-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1143 501141 AGENTS-STA-PASS & FRT-AGRMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1144 501144 TOWER OPERATORS-LAKE ST-COMMUT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1145 501144 TOWER OPERATORS-LAKE ST-COMMUT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1148 501692 MISCELLANEOUS LABR-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1151 501151 PROTECTION SV PERSONNEL-AGRMT POSTING 8104 512300 OTHER ADMINISTRATIVE-AGRMT-ST 1152 501692 MISCELLANEOUS LABR-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1162 501162 DISPATCHERS-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1165 501165 DISPATCHERS-AGRMT POSTING 8166 515000 OTHER NON-OPERATING - TOTAL LABOR1171 501171 YARDMASTERS-AGRMT POSTING 8176 515000 OTHER NON-OPERATING - TOTAL LABOR1173 501173 YARDMASTERS-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1180 501342 COST OF REMOVAL - ST LABOR POSTING 8174 515000 OTHER NON-OPERATING - TOTAL LABOR1181 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1182 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1183 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1184 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8172 514300 OTHER EQUIPMENT R&M - LABOR1185 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1191 501191 TELEG/STUDENT COMMUN SPEC POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1192 501192 TELEPHONE OPERATORS POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1193 501192 TELEPHONE OPERATORS POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1201 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1202 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1203 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1204 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1205 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1206 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1208 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1211 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1212 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1213 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1215 501215 LOCO INSPECTION AGRMT-ST POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1216 501206 REP & MNTCE LOCO-OTHER REPAIRS POSTING 8130 514110 LOCO REPAIRS-AGRMT-ST 1221 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1228 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1231 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1232 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1233 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1234 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1235 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1236 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8152 514300 OTHER EQUIPMENT R&M - LABOR1239 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1241 501245 FRT CAR/CAB/TRAILER INSP-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1242 501245 FRT CAR/CAB/TRAILER INSP-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1245 501245 FRT CAR/CAB/TRAILER INSP-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1246 501246 FRT CAR/CAB/TRAILER REPAIRS-ST POSTING 8134 514210 FRT CAR REPAIRS-AGRMT ST 1251 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8148 514300 OTHER EQUIPMENT R&M - LABOR1253 501253 MANUFACTURE/REBUILD PARTS-ST POSTING 8168 515000 OTHER NON-OPERATING - TOTAL LABOR1260 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8140 514300 OTHER EQUIPMENT R&M - LABOR1261 501261 VEGETATION CONTROL POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1262 501262 ORDINARY ROADWAY MAINTENANCE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1263 501263 INSPECT/PATROL ROADWAY POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1264 501264 SNOW REMOVAL/SNOW ALERT POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1265 501265 FENCE,SIGN,TREE SHELTER MNTCE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1266 501266 ROAD CROSSING MAINTENANCE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1269 501276 R & M LABOR-TRACK STRUCTURE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1271 501271 STAT & OFFICE BLDG MTCE-COMMUT POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1272 501272 SWITCH CROSSOVER MAINTENANCE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1273 501273 REPAIR & MNTCE LABOR-TIES POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1274 501274 TUNNEL AND SUBWAY MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1275 501275 BRIDGE AND CULVERT MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1276 501276 R & M LABOR-TRACK STRUCTURE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1277 501277 BUILDING & FACILITY MNTCE. POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

1278 501278 ROADWAY BUILDING MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1279 501279 R&M-BALLAST/SURFACING & LINING POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1280 501280 FREIGHT CAR SHOP MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1281 501281 LOCOMOTIVE SHOP MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1282 501282 FUEL & WATER STATION MNTCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1283 501283 WASTE WATER MNTCE - ST POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1284 501284 TRACK SCALE MAINTENANCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1285 501277 BUILDING & FACILITY MNTCE. POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1286 501277 BUILDING & FACILITY MNTCE. POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1291 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1292 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1293 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1294 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1295 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1296 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1297 501297 PABX SYSTEM MAINTENANCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1298 501298 DATA SYSTEM MAINTENANCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1300 501300 FIXED RADIO & EQUIPMENT MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1301 501301 OTHER COMMUN SYSTEMS MNTCE POSTING 8110 513310 COMMUN SYS-AGRMT-ST 1306 501306 HIGHWAY XING PROTECTION MNTCE POSTING 8112 513410 SIG & INTER SYS FAC-AGRMT-ST 1309 501310 SIGNAL OPERATION MAINTENANCE POSTING 8112 513410 SIG & INTER SYS FAC-AGRMT-ST 1310 501310 SIGNAL OPERATION MAINTENANCE POSTING 8112 513410 SIG & INTER SYS FAC-AGRMT-ST 1312 501312 POWER TRANSMISSION-ELEC MNTCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1314 501314 ROADWAY MACHINE MAINTENANCE POSTING 8114 513510 OTH ORD M/W MNTCE-AGRMT-ST 1315 501314 ROADWAY MACHINE MAINTENANCE POSTING 8114 513510 OTH ORD M/W MNTCE-AGRMT-ST 1316 501316 WORK EQUIPMENT MAINTENANCE POSTING 8114 513510 OTH ORD M/W MNTCE-AGRMT-ST 1317 501317 SHOP, PWR PLT & PWR TRAN.MNTCE POSTING 8108 513210 STRUCTURE MNTCE-AGRMT-ST 1321 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1322 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1323 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1324 501324 TRK CONSTR/PROG REPLACE, SURF POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1325 501325 STRUCTURES CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1326 501326 COMMUN SYSTEM CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1327 501327 SIGNAL SYSTEM CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1328 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1329 501329 ROADWAY CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1330 501330 MISC PHYS PROP CONSTR & ,MNTCE POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1331 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1332 501331 OTHER CONSTRUCTION POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1336 501273 REPAIR & MNTCE LABOR-TIES POSTING 8120 513110 RDWY & TRK MNTCE-AGRMT-ST 1340 501276 R & M LABOR-TRACK STRUCTURE POSTING 8106 513110 RDWY & TRK MNTCE-AGRMT-ST 1341 501341 RELOCATE TRACK-OTHER PROPERTY POSTING 8124 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 1342 501342 COST OF REMOVAL - ST LABOR POSTING 8174 515000 OTHER NON-OPERATING - TOTAL LABOR1344 501344 RD-TRK-STRUC-SIG-MNTCE-A/R,DTC POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1345 501345 RD-TRK-STRUC-SIG-CONST-A/R,DTC POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1347 501347 OTHER MNTCE & CONSTR-A/R-DT&C POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1348 501348 MECHANICAL-CAPITAL PROJECTS-ST POSTING 8116 513540 CAP IMPR PROJ-PI-AGRMT-ST 1349 501349 MECHANICAL RECOLLECT PROJ-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1350 501345 RD-TRK-STRUC-SIG-CONST-A/R,DTC POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1351 501345 RD-TRK-STRUC-SIG-CONST-A/R,DTC POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1352 501345 RD-TRK-STRUC-SIG-CONST-A/R,DTC POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1354 501354 TRACK-SIGNAL FABRICATION-UDA POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1355 501356 MISC EXP-SPECIAL-UDA POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1356 501356 MISC EXP-SPECIAL-UDA POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1357 501357 EXTRAORDINARY ROADWAY MNTCE POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1358 501358 EXTRAORDINARY TRACK MNTCE POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1359 501359 EXTRAORDINARY SIGNAL MNTCE POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1360 501360 EXTRAORD MNTCE-DERAILMENTS POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1361 501361 OTHER EXTRAORDINARY MNTCE POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1371 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8140 514300 OTHER EQUIPMENT R&M - LABOR1380 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1381 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1382 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1383 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1384 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1385 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1386 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1387 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8138 514300 OTHER EQUIPMENT R&M - LABOR1390 501390 R&M SHOP & POWER PLANT MACH POSTING 8144 514300 OTHER EQUIPMENT R&M - LABOR1401 501408 FREIGHT CAR CLEANING-ST POSTING 8136 514230 FRT CAR CLEANING-AGRMT-ST 1403 501408 FREIGHT CAR CLEANING-ST POSTING 8136 514230 FRT CAR CLEANING-AGRMT-ST 1404 501408 FREIGHT CAR CLEANING-ST POSTING 8136 514230 FRT CAR CLEANING-AGRMT-ST 1406 501408 FREIGHT CAR CLEANING-ST POSTING 8162 514230 FRT CAR CLEANING-AGRMT-ST 1408 501408 FREIGHT CAR CLEANING-ST POSTING 8136 514230 FRT CAR CLEANING-AGRMT-ST 1409 501409 FREIGHT CAR SERVICING POSTING 8164 514250 FRT CAR SERVICING-AGRMT-ST 1410 501410 PASS CAR CLEANING & SERVICING POSTING 8160 514230 FRT CAR CLEANING-AGRMT-ST 1411 501411 SHOP SUPPORT AGRMT-ST POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST

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Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

1418 501418 SECURE CAR DUMPS & DOORS-ST POSTING 8164 514250 FRT CAR SERVICING-AGRMT-ST 1421 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1422 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1423 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1424 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1425 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1426 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1429 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1430 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1431 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1432 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1433 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1434 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1435 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1436 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1437 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1438 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1439 501425 R&M-PRE-TRIP INSP-MPS UNITS POSTING 8160 515130 MECH PROTECTIVE SERVICES - LABOR1441 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1455 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1456 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1480 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8172 514300 OTHER EQUIPMENT R&M - LABOR1481 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8172 514300 OTHER EQUIPMENT R&M - LABOR1482 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8172 514300 OTHER EQUIPMENT R&M - LABOR1483 501485 MECHANIC-OTHER EQUIP-NCO-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1484 501485 MECHANIC-OTHER EQUIP-NCO-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1485 501485 MECHANIC-OTHER EQUIP-NCO-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1486 501485 MECHANIC-OTHER EQUIP-NCO-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1487 501342 COST OF REMOVAL - ST LABOR POSTING 8174 515000 OTHER NON-OPERATING - TOTAL LABOR1488 501342 COST OF REMOVAL - ST LABOR POSTING 8174 515000 OTHER NON-OPERATING - TOTAL LABOR1489 501485 MECHANIC-OTHER EQUIP-NCO-ST POSTING 8126 513610 A/R- DT&C- UDA-AGRMT-ST 1500 501381 LIGHT REPAIRS-COMMUTER COACHES POSTING 8154 514300 OTHER EQUIPMENT R&M - LABOR1510 501510 CLEARING WRECKS POSTING 8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST 1530 501530 FUELING & SERVICING LOCO POSTING 8132 514100 LOCOMOTIVE - TOTAL LABOR1540 501540 TRANSFER/ADJ LOADS-DERAILMENT POSTING 8164 514250 FRT CAR SERVICING-AGRMT-ST 1542 501542 TFR/ADJ LOADS-NOT DERAIL POSTING 8164 514250 FRT CAR SERVICING-AGRMT-ST 1551 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1553 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1580 501580 CLEANING & JANITOR PERSONNEL POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1600 501600 SIGNAL & INTERLOCKER OPERATORS POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1610 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1617 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1620 501620 MATERIAL & SUPPLIES HANDLING - ST POSTING 8146 514400 TOTAL MATERIAL & SUPPLIES HANDLING1623 501623 COMMISSARY MEN POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1624 501624 MNTNCE-ENVIRON FACILITIES-ST POSTING 8150 514300 OTHER EQUIPMENT R&M - LABOR1625 501624 MNTNCE-ENVIRON FACILITIES-ST POSTING 8150 514300 OTHER EQUIPMENT R&M - LABOR1630 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1640 501640 POWER PLANT LABOR POSTING 8142 514300 OTHER EQUIPMENT R&M - LABOR1652 501652 FREIGHT HANDLERS POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1667 501667 STOREKEEPERS & ASST-AGRMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1669 501669 CABOOSE SUPPLYMEN POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1682 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8193 515110 OTHER NON-OPERATING-AGRMT-ST 1691 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8160 515110 OTHER NON-OPERATING-AGRMT-ST 1692 501692 MISCELLANEOUS LABR-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 1699 501699 UNDISTRIBUTED-PAYROLL ERRORS POSTING 8156 515000 OTHER NON-OPERATING - TOTAL LABOR1700 501702 ENGINE CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1701 501702 ENGINE CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1702 501702 ENGINE CREW - ST POSTING 8000 511100 TRAIN & ENGINE CREW - ST1703 501702 ENGINE CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1704 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1705 501702 ENGINE CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1706 501702 ENGINE CREW - ST POSTING 8050 511100 TRAIN & ENGINE CREW - ST1707 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1708 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1709 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1710 501702 ENGINE CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1712 501702 ENGINE CREW - ST POSTING 8000 511100 TRAIN & ENGINE CREW - ST1713 501702 ENGINE CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1714 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1716 501702 ENGINE CREW - ST POSTING 8050 511100 TRAIN & ENGINE CREW - ST1717 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1718 501702 ENGINE CREW - ST POSTING 8000 511100 TRAIN & ENGINE CREW - ST1720 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1721 501342 COST OF REMOVAL - ST LABOR POSTING 8174 515000 OTHER NON-OPERATING - TOTAL LABOR1722 502342 COST OF REMOVAL - OT LABOR POSTING 8175 515000 OTHER NON-OPERATING - TOTAL LABOR1723 501723 WORK TRAIN / RAIL RUNNING - ST - NON-OE POSTING 511305 WORK TRAIN / RAIL RUNNING - ST - NON-OE1733 501530 FUELING & SERVICING LOCO POSTING 8132 514100 LOCOMOTIVE - TOTAL LABOR

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

1740 501740 HOSTLERS POSTING 8040 511200 SWITCH CREW - ST1750 501752 TRAIN CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1751 501752 TRAIN CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1752 501752 TRAIN CREW - ST POSTING 8000 511100 TRAIN & ENGINE CREW - ST1753 501752 TRAIN CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1754 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1755 501752 TRAIN CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1756 501752 TRAIN CREW - ST POSTING 8050 511100 TRAIN & ENGINE CREW - ST1757 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1760 501752 TRAIN CREW - ST POSTING 8030 511100 TRAIN & ENGINE CREW - ST1762 501752 TRAIN CREW - ST POSTING 8000 511100 TRAIN & ENGINE CREW - ST1763 501752 TRAIN CREW - ST POSTING 8010 511100 TRAIN & ENGINE CREW - ST1764 501704 SWITCH CREW - ST POSTING 8020 511200 SWITCH CREW - ST1766 501752 TRAIN CREW - ST POSTING 8050 511100 TRAIN & ENGINE CREW - ST1767 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1770 501720 WORK TRAIN / RAIL RUNNING - ST POSTING 8060 511300 WORK TRAIN / RAIL RUNNING - ST1791 501791 BACK PAY-NON OPERATING POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 1792 501792 BACK PAY-OPERATING POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 1793 501793 ACCRUED LIAB-NON-OPERATING POSTING 8170 516910 ACCRUED LIAB-NON-OPERATING1794 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1795 501795 ACCRUED LIABILITIES-NON-AGREE POSTING 8233 516600 ACCRUED LIABILITIES-NON-AGREE1796 501796 ACCRUED LIABILITIES-OPERATING - BLE POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1797 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1800 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1801 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1802 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1803 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1804 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1805 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1806 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1809 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1810 501810 ACCRUED LIABILITIES-NON-AGREE - NON-OE POSTING 516605 ACCRUED LIABILITIES-NON-AGREE - NON-OE1814 501794 ACCRUED LIABILITIES-OPERATING POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 1815 501815 SIGNING BONUS-OPERATING-AGRMT POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 1816 501816 SIGNING BONUS-NON-OPER-AGRMT POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 1817 501817 INCENTIVE BONUS OPR POSTING 8042 511400 OTHER TE&Y LABOR EXPENSE1818 501816 SIGNING BONUS-NON-OPER-AGRMT POSTING 8279 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2000 502000 PRODVTY FUND PMT-NONOP-AGRMT POSTING 8178 515000 OTHER NON-OPERATING - TOTAL LABOR2001 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2002 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2003 502003 SWITCH CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2004 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2005 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2006 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2007 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2008 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2009 502001 TRAIN & ENGINE CREWS - PROFUND POSTING 8083 511160 OTHER TE&Y CREW / JOB ELEMENTS2010 502010 PENSIONS-UNFUNDED POSTING 8228 516650 PENSIONS-UNFUNDED2011 502011 PENSIONS-FUNDED POSTING 8230 516640 PENSIONS-FUNDED2012 502012 PENSION EXP-UP DE MEXICO POSTING 8194 515000 OTHER NON-OPERATING - TOTAL LABOR2013 502013 SOCIAL SECURITY TAXES-AGRMT POSTING 8198 516930 RR RETIRE TAX ACCR-NONOP-AGRMT2014 502014 SOCIAL SECURITY TAXES-NONAGRMT POSTING 8248 516660 SOCIAL SECURITY TAXES-NONAGRMT2015 502017 RR RETIRE TAX ACCR-NONOP-AGRMT POSTING 8195 516930 RR RETIRE TAX ACCR-NONOP-AGRMT2016 502016 UTU PRODUCTIVITY PAYMENTS POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2017 502017 RR RETIRE TAX ACCR-NONOP-AGRMT POSTING 8192 516930 RR RETIRE TAX ACCR-NONOP-AGRMT2018 502018 RR RETIRE TAX ACCRUAL-NONAGRMT POSTING 8224 516620 RR RETIRE TAX ACCRUAL-NONAGRMT2019 502019 UNEMPLOY TAX NON-RR TAX-NONAGR POSTING 8247 516670 OTHER NON-AGREEMENT LABOR2020 502020 2% SAR- PAYROLL TAX-UP DE MEX POSTING 8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT 2021 502072 OTHER EMPLOYEE BENEFITS POSTING 8264 516800 TOTAL - RESTRICTED STOCK AMORT.2022 502022 HEALTH & WEL ACCR-NONOP-AGRMT POSTING 8188 516920 HEALTH & WEL ACCR-NONOP-AGRMT2023 502023 HEALTH & WEL ACCRUAL-NONAGRMT POSTING 8222 516610 HEALTH & WEL ACCRUAL-NONAGRMT2024 502024 IMSS-CO PORTION MEX SS TAX-UP POSTING 8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT 2025 502025 HOUSING TAX-CO PORTION-UP DE M POSTING 8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT 2026 502026 FLEXIBLE BENEFITS-DR-NONAGRMT POSTING 8227 516750 FLEXIBLE BENEFITS-NONAGRMT 2027 502027 FLEXIBLE BENEFITS-CR-NONAGRMT POSTING 8227 516750 FLEXIBLE BENEFITS-NONAGRMT 2028 502028 2% LOCAL TAX - UPM POSTING 8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT 2029 502029 XMAS BONUS - UP DE MEX POSTING 8229 516690 XMAS BNUS/PRF SHRING-UP DE MEX 2030 502030 LONG TERM DISABILITY PAYMENTS POSTING 8223 517300 LONG TERM DISABILITY PAYMENTS 2031 502031 25% VACATION PREMIUM-UP DE MEX POSTING 8229 516690 XMAS BNUS/PRF SHRING-UP DE MEX 2032 502032 PROFIT SHARING-UP DE MEX POSTING 8229 516690 XMAS BNUS/PRF SHRING-UP DE MEX 2033 502033 SYS GANG INCENT PAY BACKOUT POSTING 8277 515000 OTHER NON-OPERATING - TOTAL LABOR2034 502034 VAC ALLOW-ACCRUAL-OPERATING POSTING 8072 511660 VAC ALLOW-ACCRUAL-OPERATING2035 502035 LTD EMPLOYEE CONTRIBUTION POSTING 8223 517300 LONG TERM DISABILITY PAYMENTS 2036 502036 VAC ALLOW-ACCR-NON-OPR-AGRMT POSTING 8182 516400 TOTAL NON-OP- VACATION & SICK PAY2037 502037 VAC ALLOW-ACCR-NONAGRMT POSTING 8214 516670 OTHER NON-AGREEMENT LABOR2038 502038 VAC ALLOW-PIL-OPR-SUB YR POSTING 8070 511650 VACATION ALLOWANCE-OPERATING 2039 502039 VAC ALLOW-PIL-N/O-AGR-SUB YR POSTING 8179 516410 VAC ALLOW-PIL-NON-OP-AGRMT

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Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

2040 502040 VAC ALLOW-PIL-NONAGMT-OE-SUBYR POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2041 502041 PENSIONS-FUNDED - NON-OE POSTING 516645 PENSIONS-FUNDED - NON-OE2042 502042 VAC ALLOW-PIL-OPR-CUR YR POSTING 8070 511650 VACATION ALLOWANCE-OPERATING 2043 502043 VAC ALLOW-PIL-N/O AGR-CUR YR POSTING 8179 516410 VAC ALLOW-PIL-NON-OP-AGRMT 2044 502044 VAC ALLOW-PIL-NONAGMT-OE-CURYR POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2045 502045 VAC ALLOW-PIL-NONAGMT-OE-PRIOR POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2046 502046 RR RETIRE TAX ACCR-NONOP-AGRMT - NON-OE POSTING 516935 RR RETIRE TAX ACCR-NONOP-AGRMT - NON-OE2047 502047 RR RETIRE TAX ACCRUAL-NONAGRMT - NON-OE POSTING 516625 RR RETIRE TAX ACCRUAL-NONAGRMT - NON-OE2048 502048 3% I.S.C.S. FEDERAL TAX - UPM POSTING 8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT 2051 502051 HEALTH & WEL ACCR-NONOP-AGRMT - NON-OE POSTING 516925 HEALTH & WEL ACCR-NONOP-AGRMT - NON-OE2052 502052 HEALTH & WEL ACCRUAL-NONAGRMT - NON-OE POSTING 516615 HEALTH & WEL ACCRUAL-NONAGRMT - NON-OE2053 502053 HOL ALLOW-NON-OPR-AGRMT POSTING 8186 516400 TOTAL NON-OP- VACATION & SICK PAY2054 502054 HOLIDAY ALLOW-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2055 502055 VAC ALLOW-ACT-OPERATING POSTING 8070 511650 VACATION ALLOWANCE-OPERATING 2056 502056 VAC ALLOW-ACT-N/O-AGR POSTING 8180 516400 TOTAL NON-OP- VACATION & SICK PAY2057 502057 VAC ALLOW-ACT-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2062 502062 SICK LEAVE ALLOW-OPR-YDMSTR POSTING 8074 511400 OTHER TE&Y LABOR EXPENSE2063 502063 SICK LEAVE ALLOW-N/O-AGR POSTING 8184 516440 SICK ALLOWANCE-NON-OPER AGRMT 2064 502064 SICK LEAVE ALLOW-NONAGRMT-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2065 502065 LEAVE DAYS-SICK-N/O-AGR POSTING 8184 516440 SICK ALLOWANCE-NON-OPER AGRMT 2066 502066 SICK LEAVE-PIL-N/O-AGR POSTING 8184 516440 SICK ALLOWANCE-NON-OPER AGRMT 2070 502070 RESTRICTED STOCK EXPENSE POSTING 8265 516800 TOTAL - RESTRICTED STOCK AMORT.2071 502071 HEALTH & WEL ACCRUAL-OP-AGRMT POSTING 8080 511610 HEALTH & WEL ACCRUAL-OP-AGRMT2072 502072 OTHER EMPLOYEE BENEFITS POSTING 8265 516800 TOTAL - RESTRICTED STOCK AMORT.2073 502073 HEALTH & WEL ACCRUAL-OP-AGRMT - NON-OE POSTING 511615 HEALTH & WEL ACCRUAL-OP-AGRMT - NON-OE2078 502078 SYSTEM GANG INCENTIVE PAY POSTING 8278 515630 ENGINEERING GANG INCENTIVE-NOP 2079 502079 ONLINE TRAINING INCENTIVE-NON POSTING 8278 515630 ENGINEERING GANG INCENTIVE-NOP 2080 502080 ONLINE TRAINING INCENTIVE-OE POSTING 8278 515630 ENGINEERING GANG INCENTIVE-NOP 2081 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2082 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2083 502083 RED CREW ALLOW-YARD TRMN POSTING 8077 511220 SWITCH CREW - RCA2084 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2085 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2086 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2087 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2088 502081 RED CREW ALLOW-THRU FRT TRMN POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2089 502089 ENGINE CREW - RCA POSTING 8077 511120 TRAIN & ENGINE CREW - RCA2091 502093 RESERVE-ENGINEERS ALLOWANCE POSTING 8086 511400 OTHER TE&Y LABOR EXPENSE2092 502092 RESERVE-TRAINMAN ALLOWANCE POSTING 8087 511400 OTHER TE&Y LABOR EXPENSE2093 502093 RESERVE-ENGINEERS ALLOWANCE POSTING 8088 511400 OTHER TE&Y LABOR EXPENSE2094 502094 RCO FURLOUGH PAY POSTING 8090 511400 OTHER TE&Y LABOR EXPENSE2096 502944 NAT HOL ALLOW-OPR-YARD SV POSTING 8076 511690 HOLIDAY ALLOWANCE-OPERATING 2100 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2109 502109 OT - NON-AGR PART-TIME - OE POSTING 8215 517150 NON-AGREEMENT PART-TIME - OE 2110 502110 OT - CO-OPS & INTERNS - OE POSTING 8216 517200 CO-OPS SALARIES - OE 2111 502111 SUPERVISORY-AGRMT-OT POSTING 8101 512100 TOTAL SUPERVISORY LABOR2112 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2113 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2114 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2116 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2119 502119 FOREMAN GENERAL O/T POSTING 8123 513580 OTHER SUPERVISORY-AGRMT OT 2120 502120 MECHANIC IN CHARGE O/T POSTING 8123 513580 OTHER SUPERVISORY-AGRMT OT 2121 502121 OT-TECH & PROFESSIONAL-AGRMT POSTING 8105 512310 OTHER ADMINISTRATIVE-AGRMT-OT 2122 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2123 502123 OT-CLERICAL SPECIALISTS-AGRMT POSTING 8103 512210 CLERICAL-AGREEMENT-OVERTIME 2124 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2126 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2128 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2134 502134 OT-OFFICE MACHINE OPER-AGRMT POSTING 8105 512310 OTHER ADMINISTRATIVE-AGRMT-OT 2135 502135 OT-SEC-STENOS,ETC-AGRMT POSTING 8105 512310 OTHER ADMINISTRATIVE-AGRMT-OT 2136 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2137 502137 OT-GEN CLERICAL PERS-AGRMT POSTING 8103 512210 CLERICAL-AGREEMENT-OVERTIME 2138 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2140 502140 PEER TRAINING - OVERTIME POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2141 502141 OVERTIME-STATION AGENTS-AGRMNT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2142 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2143 502141 OVERTIME-STATION AGENTS-AGRMNT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2144 502144 OT-TOWER OPERATORS-LAKE ST-CMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2145 502144 OT-TOWER OPERATORS-LAKE ST-CMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2148 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2151 502151 OT-PROTECTION SV PERS-AGRMT POSTING 8105 512310 OTHER ADMINISTRATIVE-AGRMT-OT 2152 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2162 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2165 502165 OT-DISPATCHERS-AGRMT POSTING 8167 515000 OTHER NON-OPERATING - TOTAL LABOR2171 502171 OT-YARDMASTERS-AGRMT POSTING 8177 515000 OTHER NON-OPERATING - TOTAL LABOR2173 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2180 502342 COST OF REMOVAL - OT LABOR POSTING 8175 515000 OTHER NON-OPERATING - TOTAL LABOR

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Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

2181 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2182 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2183 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2184 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8173 514300 OTHER EQUIPMENT R&M - LABOR2185 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2191 502192 OVERTIME-TELEPHONE OPERATORS POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2192 502192 OVERTIME-TELEPHONE OPERATORS POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2193 502192 OVERTIME-TELEPHONE OPERATORS POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2201 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2202 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2203 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2204 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2205 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2206 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2208 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2211 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2212 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2213 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2215 502215 LOCO INSPECTION AGRMT-OT POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2216 502206 OT-R&M LOCO-OTHER REPAIRS POSTING 8131 514120 LOCO REPAIRS-AGRMT-OT 2221 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2228 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2231 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2232 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2233 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2234 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2235 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2236 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8153 514300 OTHER EQUIPMENT R&M - LABOR2239 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2241 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2242 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2245 502245 FRT CAR/CAB/TRAILER INSP-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2246 502246 FRT CAR/CAB/TRAILER REPAIRS-OT POSTING 8135 514220 FRT CAR REPAIRS-AGRMT-OT 2251 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8149 514300 OTHER EQUIPMENT R&M - LABOR2253 502253 MANUFACTURE/REBUILD PARTS-OT POSTING 8169 515000 OTHER NON-OPERATING - TOTAL LABOR2260 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8141 514300 OTHER EQUIPMENT R&M - LABOR2261 502261 OVERTIME-VEGETATION CONTROL POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2262 502262 OT-ORDINARY ROADWAY MNTCE POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2263 502263 OT-INSPECT/PATROL ROADWAY POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2264 502264 OT-SNOW REMOVAL/SNOW ALERT POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2265 502265 OT-FENCE,SIGN,TREE SHLTR MNTCE POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2266 502266 OT-ROAD CROSSING MNTCE POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2269 502276 OT-RPR/MNTCE LABOR-TRK STRUCT POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2271 502271 OT-STAT & OFF BLDG MTCE-COMMUT POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2272 502272 OT-SWITCH-CROSSOVER MNTCE POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2273 502273 OT-RPR/MNTCE LABOR-TIES POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2274 502274 OT-TUNNEL & SUBWAY MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2275 502275 OT-BRIDGE & CULVERT MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2276 502276 OT-RPR/MNTCE LABOR-TRK STRUCT POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2277 502277 OT-STATION-OFFICE BLDG MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2278 502278 OT-ROADWAY BUILDING MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2279 502279 OT-R&M-BALLAST/S&L POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2280 502280 OT-FREIGHT CAR SHOP MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2281 502281 OT-LOCOMOTIVE SHOP MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2282 502282 OT-FUEL & WATER STATION MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2283 502283 WASTE WATER MNTCE - OT POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2284 502284 OT-TRACK SCALE MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2285 502277 OT-STATION-OFFICE BLDG MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2286 502277 OT-STATION-OFFICE BLDG MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2291 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2292 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2293 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2294 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2295 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2296 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2297 502297 OT-PABX SYSTEM MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2298 502298 OT-DATA SYSTEM MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2300 502300 OT-FIXED RADIO & EQUIP MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2301 502301 OT-OTHER COMMUN SYSTEMS MNTCE POSTING 8111 513320 COMMUN SYS-AGRMT-OT 2306 502306 OT-HIGHWAY CROSSING PROT MNTCE POSTING 8113 513420 SIG & INTER SYS FAC-AGRMT-OT 2309 502310 OT-SIGNAL OPERATION MNTCE POSTING 8113 513420 SIG & INTER SYS FAC-AGRMT-OT 2310 502310 OT-SIGNAL OPERATION MNTCE POSTING 8113 513420 SIG & INTER SYS FAC-AGRMT-OT 2312 502312 OT-POWER TRANSM ELEC MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT 2314 502314 OT-ROADWAY MACHINE MNTCE POSTING 8115 513520 OTH ORD M/W MNTCE-AGRMT-OT 2315 502314 OT-ROADWAY MACHINE MNTCE POSTING 8115 513520 OTH ORD M/W MNTCE-AGRMT-OT 2316 502316 OT-WORK EQUIPMENT MNTCE POSTING 8115 513520 OTH ORD M/W MNTCE-AGRMT-OT 2317 502317 OT-SHOP & PWR PLT MACH MNTCE POSTING 8109 513220 STRUCTURE MNTCE-AGRMT-OT

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Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

2321 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2322 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2323 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2324 502324 OT-NEW TRACK CONST POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2325 502325 OT-BUILDING-FACILITY CONSTR POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2326 502326 OT-COMMUN SYSTEM CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2327 502327 OT-SIGNAL SYSTEM CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2328 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2329 502329 OT-ROAD CROSSING CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2330 502330 OT-MISC PHYS PROP CONSTR/MNTCE POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2331 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2332 502331 OVERTIME-OTHER CONSTRUCTION POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2336 502273 OT-RPR/MNTCE LABOR-TIES POSTING 8121 513120 RDWY & TRK MNTCE-AGRMT-OT 2340 502276 OT-RPR/MNTCE LABOR-TRK STRUCT POSTING 8107 513120 RDWY & TRK MNTCE-AGRMT-OT 2341 502341 OT-RELOCATE TRACK-OTH PROPERTY POSTING 8125 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 2342 502342 COST OF REMOVAL - OT LABOR POSTING 8175 515000 OTHER NON-OPERATING - TOTAL LABOR2344 502344 OT-RDWY-STRUC-MNTCE-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2345 502345 OT-RDWY-STRUC-CONST-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2347 502347 OT-OTH MNTCE & CONSTR-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2348 502348 MECHANICAL CAPITAL PROJECTS-OT POSTING 8117 513550 CAP IMPR PROJ-PI-AGRMT-OT 2349 502349 MECHANICAL RECOLLECT PROJ-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2350 502345 OT-RDWY-STRUC-CONST-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2351 502345 OT-RDWY-STRUC-CONST-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2352 502345 OT-RDWY-STRUC-CONST-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2353 502345 OT-RDWY-STRUC-CONST-A/R-DT&C POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2354 502354 OT-TRACK-SIG FABRICATION-UDA POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2355 502356 OT-MISC EXPENSES-SPECIAL-UDA POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2356 502356 OT-MISC EXPENSES-SPECIAL-UDA POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2357 502357 OT-EXTRAORDINARY ROADWAY MNTCE POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2358 502358 OT-EXTRAORDINARY TRACK MNTCE POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2359 502359 OT-EXTRAORDINARY SIGNAL MNTCE POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2360 502360 OT-EXTRAORD MNTCE-DERAILMENTS POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2361 502361 OT-OTHER EXTRAORDINARY MNTCE POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2371 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8141 514300 OTHER EQUIPMENT R&M - LABOR2380 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2381 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2382 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2383 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2384 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2385 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2386 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2387 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8139 514300 OTHER EQUIPMENT R&M - LABOR2390 502390 OT-R&M SHOP & POWER PLANT MACH POSTING 8145 514300 OTHER EQUIPMENT R&M - LABOR2401 502401 OVERTIME-CLEANING BOX CARS POSTING 8137 514240 FRT CAR CLEANING-AGRMT-OT 2403 502403 OT-CLEANING COVERED HOPPERS POSTING 8137 514240 FRT CAR CLEANING-AGRMT-OT 2404 502404 OT-CLNG OPEN HOP OR GOND POSTING 8137 514240 FRT CAR CLEANING-AGRMT-OT 2406 502408 FREIGHT CAR CLEANING-OT POSTING 8163 514240 FRT CAR CLEANING-AGRMT-OT 2408 502408 FREIGHT CAR CLEANING-OT POSTING 8137 514240 FRT CAR CLEANING-AGRMT-OT 2409 502409 OVERTIME-FREIGHT CAR SERVICING POSTING 8165 514260 FRT CAR SERVICING-AGRMT-OT 2410 502410 OT-PASS CAR CLNG & SERVICING POSTING 8161 514240 FRT CAR CLEANING-AGRMT-OT 2411 502411 SHOP SUPPORT AGRMT-OT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2418 502418 SECURE CAR DUMPS & DOORS-OT POSTING 8165 514260 FRT CAR SERVICING-AGRMT-OT 2421 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2422 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2423 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2424 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2425 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2426 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2429 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2430 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2431 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2432 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2433 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2434 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2435 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2436 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2437 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2438 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2439 502425 OT-R&M-PRE-TRIP INSP-MPS UNITS POSTING 8161 515130 MECH PROTECTIVE SERVICES - LABOR2441 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2455 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2456 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2480 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8173 514300 OTHER EQUIPMENT R&M - LABOR2481 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8173 514300 OTHER EQUIPMENT R&M - LABOR2482 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8173 514300 OTHER EQUIPMENT R&M - LABOR2483 502485 MECHANIC-OTHER EQUIP-NCO-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2484 502485 MECHANIC-OTHER EQUIP-NCO-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT

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Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

2485 502485 MECHANIC-OTHER EQUIP-NCO-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2486 502485 MECHANIC-OTHER EQUIP-NCO-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2487 502342 COST OF REMOVAL - OT LABOR POSTING 8175 515000 OTHER NON-OPERATING - TOTAL LABOR2488 502342 COST OF REMOVAL - OT LABOR POSTING 8175 515000 OTHER NON-OPERATING - TOTAL LABOR2489 502485 MECHANIC-OTHER EQUIP-NCO-OT POSTING 8127 513620 A/R- DT&C- UDA-AGRMT-OT 2500 502381 OT-LIGHT REPS-COMMUTER COACHES POSTING 8155 514300 OTHER EQUIPMENT R&M - LABOR2510 502510 OVERTIME-CLEARING WRECKS POSTING 8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT 2530 502530 OT-FUELING & SERVICING LOCO POSTING 8133 514100 LOCOMOTIVE - TOTAL LABOR2540 502540 OT-TRANSFER/ADJ LOADS DERAILMT POSTING 8165 514260 FRT CAR SERVICING-AGRMT-OT 2542 502542 OT-TFR/ADJ LOADS-NOT DERAIL POSTING 8165 514260 FRT CAR SERVICING-AGRMT-OT 2551 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2553 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2580 502580 OT-CLEANING & JANITOR PERS POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2600 502600 OT-SIG & INTERLOCKER OPER POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2610 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2617 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2620 502620 MATERIAL & SUPPLIES HANDLING - OT POSTING 8147 514400 TOTAL MATERIAL & SUPPLIES HANDLING2623 502623 OVERTIME-COMMISSARY MEN POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2624 502624 MNTNCE-ENVIRON FACILITIES-OT POSTING 8151 514300 OTHER EQUIPMENT R&M - LABOR2625 502624 MNTNCE-ENVIRON FACILITIES-OT POSTING 8151 514300 OTHER EQUIPMENT R&M - LABOR2630 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2640 502640 OVERTIME-POWER PLANT LABOR POSTING 8143 514300 OTHER EQUIPMENT R&M - LABOR2652 502652 OVERTIME-FREIGHT HANDLERS POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2667 502667 OT-STOREKEEPERS & ASST-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2669 502669 OVERTIME-CABOOSE SUPPLYMEN POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2691 502691 OT-MISC LABOR-AGRMT POSTING 8161 515120 OTHER NON-OPERATING-AGRMT-OT 2692 502112 OT-MANAGEMENT PERSONNEL-OE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2699 502699 UNDISTRIBUTED-OT PR ERRORS POSTING 8157 515000 OTHER NON-OPERATING - TOTAL LABOR2700 502702 ENGINE CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2701 502702 ENGINE CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2702 502702 ENGINE CREW - OT POSTING 8001 511110 TRAIN & ENGINE CREW - OT2703 502702 ENGINE CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2704 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2705 502702 ENGINE CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2706 502702 ENGINE CREW - OT POSTING 8051 511110 TRAIN & ENGINE CREW - OT2707 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2708 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2709 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2710 502702 ENGINE CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2712 502702 ENGINE CREW - OT POSTING 8001 511110 TRAIN & ENGINE CREW - OT2713 502702 ENGINE CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2714 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2716 502702 ENGINE CREW - OT POSTING 8051 511110 TRAIN & ENGINE CREW - OT2717 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2718 502702 ENGINE CREW - OT POSTING 8001 511110 TRAIN & ENGINE CREW - OT2720 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2723 502723 WORK TRAIN / RAIL RUNNING - OT - NON-OE POSTING 511315 WORK TRAIN / RAIL RUNNING - OT - NON-OE2733 502530 OT-FUELING & SERVICING LOCO POSTING 8133 514100 LOCOMOTIVE - TOTAL LABOR2740 502740 OVERTIME-HOSTLERS POSTING 8041 511210 SWITCH CREW - OT2750 502752 TRAIN CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2751 502752 TRAIN CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2752 502752 TRAIN CREW - OT POSTING 8001 511110 TRAIN & ENGINE CREW - OT2753 502752 TRAIN CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2754 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2755 502752 TRAIN CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2756 502752 TRAIN CREW - OT POSTING 8051 511110 TRAIN & ENGINE CREW - OT2757 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2760 502752 TRAIN CREW - OT POSTING 8031 511110 TRAIN & ENGINE CREW - OT2762 502752 TRAIN CREW - OT POSTING 8001 511110 TRAIN & ENGINE CREW - OT2763 502752 TRAIN CREW - OT POSTING 8011 511110 TRAIN & ENGINE CREW - OT2764 502704 SWITCH CREW - OT POSTING 8021 511210 SWITCH CREW - OT2766 502752 TRAIN CREW - OT POSTING 8051 511110 TRAIN & ENGINE CREW - OT2767 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2770 502720 WORK TRAIN / RAIL RUNNING - OT POSTING 8061 511310 WORK TRAIN / RAIL RUNNING - OT2800 502802 TRAIN & ENGINE CREW - ITD POSTING 8032 511160 OTHER TE&Y CREW / JOB ELEMENTS2801 502802 TRAIN & ENGINE CREW - ITD POSTING 8032 511160 OTHER TE&Y CREW / JOB ELEMENTS2802 502802 TRAIN & ENGINE CREW - ITD POSTING 8002 511160 OTHER TE&Y CREW / JOB ELEMENTS2803 502802 TRAIN & ENGINE CREW - ITD POSTING 8012 511160 OTHER TE&Y CREW / JOB ELEMENTS2804 502802 TRAIN & ENGINE CREW - ITD POSTING 8012 511160 OTHER TE&Y CREW / JOB ELEMENTS2809 502802 TRAIN & ENGINE CREW - ITD POSTING 8062 511160 OTHER TE&Y CREW / JOB ELEMENTS2810 502802 TRAIN & ENGINE CREW - ITD POSTING 8062 511160 OTHER TE&Y CREW / JOB ELEMENTS2811 502802 TRAIN & ENGINE CREW - ITD POSTING 8052 511160 OTHER TE&Y CREW / JOB ELEMENTS2820 502822 TRAIN & ENGINE CREW - FTD POSTING 8033 511160 OTHER TE&Y CREW / JOB ELEMENTS2821 502822 TRAIN & ENGINE CREW - FTD POSTING 8033 511160 OTHER TE&Y CREW / JOB ELEMENTS2822 502822 TRAIN & ENGINE CREW - FTD POSTING 8003 511160 OTHER TE&Y CREW / JOB ELEMENTS2823 502822 TRAIN & ENGINE CREW - FTD POSTING 8013 511160 OTHER TE&Y CREW / JOB ELEMENTS2824 502824 SWITCH CREW - FTD POSTING 8013 511160 OTHER TE&Y CREW / JOB ELEMENTS

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TypeOld UCC

New Cost Element Group New Cost Element Group Description

2829 502824 SWITCH CREW - FTD POSTING 8063 511160 OTHER TE&Y CREW / JOB ELEMENTS2830 502824 SWITCH CREW - FTD POSTING 8063 511160 OTHER TE&Y CREW / JOB ELEMENTS2831 502824 SWITCH CREW - FTD POSTING 8053 511160 OTHER TE&Y CREW / JOB ELEMENTS2839 502980 OTHER PD NOT WORKED-NON-OP POSTING 8191 515600 OTHER COMPENSATION-AGR-NON-OP 2840 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8035 511160 OTHER TE&Y CREW / JOB ELEMENTS2841 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8035 511160 OTHER TE&Y CREW / JOB ELEMENTS2842 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8005 511160 OTHER TE&Y CREW / JOB ELEMENTS2843 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8015 511160 OTHER TE&Y CREW / JOB ELEMENTS2844 502844 SWITCH CREW - DEADHEAD POSTING 8025 511160 OTHER TE&Y CREW / JOB ELEMENTS2845 502845 FIREMEN IN TRAINING POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2846 502846 SWITCHMAN/BRAKEMEN TRNG @ $35 POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2847 502846 SWITCHMAN/BRAKEMEN TRNG @ $35 POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2848 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8005 511160 OTHER TE&Y CREW / JOB ELEMENTS2849 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8065 511160 OTHER TE&Y CREW / JOB ELEMENTS2850 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8036 511160 OTHER TE&Y CREW / JOB ELEMENTS2851 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8036 511160 OTHER TE&Y CREW / JOB ELEMENTS2852 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8006 511160 OTHER TE&Y CREW / JOB ELEMENTS2853 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8016 511160 OTHER TE&Y CREW / JOB ELEMENTS2854 502854 SWITCH CREW - HELDAWAY POSTING 8026 511160 OTHER TE&Y CREW / JOB ELEMENTS2855 502855 WORK ON REST DAY/YD DOUBLE POSTING 8028 511130 TRAIN & ENGINE CREW - ARBS2858 502858 ENGINEERS TRAINING POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2859 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8066 511160 OTHER TE&Y CREW / JOB ELEMENTS2860 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8065 511160 OTHER TE&Y CREW / JOB ELEMENTS2861 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8066 511160 OTHER TE&Y CREW / JOB ELEMENTS2862 502842 TRAIN & ENGINE CREW - DEADHEAD POSTING 8055 511160 OTHER TE&Y CREW / JOB ELEMENTS2863 502852 TRAIN & ENGINE CREW - HELDAWAY POSTING 8056 511160 OTHER TE&Y CREW / JOB ELEMENTS2864 502864 TOW-IN POSTING 8091 511160 OTHER TE&Y CREW / JOB ELEMENTS2865 502865 FUEL CONSERVATION TRAINING POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2866 502866 GUARANTEE PAY-TRAINMEN X-BOARD POSTING 8096 511400 OTHER TE&Y LABOR EXPENSE2867 502867 ATTENDING RULES CLASSES-OP POSTING 8048 511400 OTHER TE&Y LABOR EXPENSE2868 502868 ATCS TRAINERS-OPERATING POSTING 8047 511400 OTHER TE&Y LABOR EXPENSE2869 502869 ATCS - TRAINING - OPERATING - POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2870 502870 SEPARATION ALLOW-AGR-NON-OP POSTING 8196 516400 TOTAL NON-OP- VACATION & SICK PAY2871 502871 SEPARATION ALLOWANCE-OPERATING POSTING 8046 511460 SEV, RELO, & OTHER - OPERATING2872 502980 OTHER PD NOT WORKED-NON-OP POSTING 8191 515600 OTHER COMPENSATION-AGR-NON-OP 2873 502873 TUITION AID ALLOW-AGR-NON-OP POSTING 8196 516400 TOTAL NON-OP- VACATION & SICK PAY2874 502874 TRANSFER ALLOWANCE-AGR-NON-OP POSTING 8119 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 2875 502870 SEPARATION ALLOW-AGR-NON-OP POSTING 8196 516400 TOTAL NON-OP- VACATION & SICK PAY2877 502877 SEPARATION ALLOWANCE-NONAGRMT POSTING 8221 516670 OTHER NON-AGREEMENT LABOR2878 502877 SEPARATION ALLOWANCE-NONAGRMT POSTING 8221 516670 OTHER NON-AGREEMENT LABOR2879 502879 YARD DOUBLES (22.5 HOUR RULE) POSTING 8028 511230 SWITCH CREW - ARBS2880 502880 DIFFERENTIAL PAY-AGR-NON-OP POSTING 8197 515610 PROTECTION PAY-AGR-NON-OP 2882 502882 DIFFERENTIAL PAY-OPERATING POSTING 8045 511450 PROTECTION PAY-OPERATING 2883 502883 PERSONAL LEAVE DAYS-OPERATING POSTING 8075 511400 OTHER TE&Y LABOR EXPENSE2884 502884 PERSONAL LEAVE DAYS-NON-OP AGR POSTING 8185 515000 OTHER NON-OPERATING - TOTAL LABOR2885 502885 FURLOUGH PAY-AGR-NON-OP POSTING 8197 515610 PROTECTION PAY-AGR-NON-OP 2886 502886 EMPLOYEE MAINTENANCE RATES POSTING 8118 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 2887 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2888 502888 FURLOUGH PAY-OPERATING POSTING 8045 511450 PROTECTION PAY-OPERATING 2889 502889 MAKE WHOLE/STEP UP-OPR POSTING 8092 511400 OTHER TE&Y LABOR EXPENSE2890 502890 RUN AROUNDS - OPERATING POSTING 8044 511440 OTHER COMPENSATION-OP 2891 502891 GUARANTEE PAY-ENGINEMEN X-BRD POSTING 8089 511400 OTHER TE&Y LABOR EXPENSE2892 502892 CALLED & NOT USED-OPERATING POSTING 8044 511440 OTHER COMPENSATION-OP 2893 502893 USED OFF SENIORITY DIST-OPR POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2894 502894 TIME CLAIMS & GRIEVANCES-OPR POSTING 8094 511570 TIME CLAIMS & GRIEVANCES-OP 2895 502895 PENALTY-CREW DISP ERRORS-OPR POSTING 8094 511570 TIME CLAIMS & GRIEVANCES-OP 2896 502896 RDMN DOING YARDMANS WORK-OPR POSTING 8044 511440 OTHER COMPENSATION-OP 2897 502897 YDMN DOING ROADMANS WORK-OPR POSTING 8044 511440 OTHER COMPENSATION-OP 2898 502898 MEAL ALLOW-YARD-OT-OPR POSTING 8093 511150 OTHER ALLOWANCES-OPERATING 2899 502899 SAFETY MEETINGS-OPERATING POSTING 8043 511430 RULES & SAFETY RELATED COST-OP 2900 502900 SAFETY MEETINGS-NON-OP POSTING 8191 515600 OTHER COMPENSATION-AGR-NON-OP 2901 502901 ATTENDING COURT-OPERATING POSTING 8044 511440 OTHER COMPENSATION-OP 2902 502902 ATTENDING CO INVESTIGATIONS-OP POSTING 8044 511440 OTHER COMPENSATION-OP 2903 502903 ATTENDING CO TRAINING PROG-OP POSTING 8044 511440 OTHER COMPENSATION-OP 2904 502905 OTHER ARBS - T & E CREW POSTING 8057 511130 TRAIN & ENGINE CREW - ARBS2905 502905 OTHER ARBS - T & E CREW POSTING 8007 511130 TRAIN & ENGINE CREW - ARBS2906 502905 OTHER ARBS - T & E CREW POSTING 8017 511130 TRAIN & ENGINE CREW - ARBS2907 502905 OTHER ARBS - T & E CREW POSTING 8067 511130 TRAIN & ENGINE CREW - ARBS2908 502905 OTHER ARBS - T & E CREW POSTING 8067 511130 TRAIN & ENGINE CREW - ARBS2909 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2910 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2911 502911 ATTENDING CO TRNING PROG-NON-O POSTING 8191 515600 OTHER COMPENSATION-AGR-NON-OP 2912 502912 CPLG AIR - T & E CREW POSTING 8004 511130 TRAIN & ENGINE CREW - ARBS2913 502912 CPLG AIR - T & E CREW POSTING 8014 511130 TRAIN & ENGINE CREW - ARBS2914 502914 COUPLING AIR HOSE-YARD CREWS POSTING 8024 511230 SWITCH CREW - ARBS2915 502912 CPLG AIR - T & E CREW POSTING 8064 511130 TRAIN & ENGINE CREW - ARBS2916 502912 CPLG AIR - T & E CREW POSTING 8054 511130 TRAIN & ENGINE CREW - ARBS

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New Cost Element Group New Cost Element Group Description

2917 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2918 502912 CPLG AIR - T & E CREW POSTING 8004 511130 TRAIN & ENGINE CREW - ARBS2919 502912 CPLG AIR - T & E CREW POSTING 8064 511130 TRAIN & ENGINE CREW - ARBS2920 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8190 515110 OTHER NON-OPERATING-AGRMT-ST 2922 502922 OTHER COMPENSATION-OPERATING POSTING 8044 511440 OTHER COMPENSATION-OP 2925 502925 MEAL ALLOWANCES POSTING 8081 511140 MEAL & LODGING ALLOW-PAYROLL 2928 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2929 502929 AUTO/BUS ALLOW-T&E CREWS POSTING 8085 511400 OTHER TE&Y LABOR EXPENSE2930 502930 PROJ BILLING - ADMIN LABOR ADDITIVE POSTING 516730 PR & REL-BILLS COLLECTIBLE 2931 502931 LODGING ALLOWANCE-TE&Y POSTING 8081 511140 MEAL & LODGING ALLOW-PAYROLL 2932 502932 PROJ BILLING - LABOR ADDITIVE POSTING 516730 PR & REL-BILLS COLLECTIBLE 2933 502933 DRUG/ALCOHOL EVAL-RANDOM-OPER POSTING 8059 511490 DRUG & ALCOHOL EVAL-OPER 2934 502934 DRUG/ALC EVAL-RANDOM-NON-OP POSTING 8187 515590 DRUG & ALCOHOL EVAL-NON-OP 2935 502935 DRUG/ALC EVAL-RANDOM-NON-AGRMT POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2936 502936 PER DIEM-M OF W-OE-AGR-NON-OP POSTING 8181 516200 TOTAL - PER DIEM2937 502937 PER DIEM-MOFW-NON-OE-AG-NON-OP POSTING 8183 516200 TOTAL - PER DIEM2938 502938 DRUG/ALC EVAL-NONRANDOM-OPER POSTING 8059 511490 DRUG & ALCOHOL EVAL-OPER 2939 502939 DRUG/ALC EVAL-NONRANDOM-NON-OP POSTING 8187 515590 DRUG & ALCOHOL EVAL-NON-OP 2940 502935 DRUG/ALC EVAL-RANDOM-NON-AGRMT POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2941 502999 EIP/MIP INCENTIVE PROGRAM POSTING 8232 516500 INCENTIVE COMPEN-NON-AGRMT 2942 502942 DEFERRED EIC POSTING 8232 516500 INCENTIVE COMPEN-NON-AGRMT 2943 502943 NAT HOL ALLOW-OPR-LOC FRT POSTING 8076 511690 HOLIDAY ALLOWANCE-OPERATING 2944 502944 NAT HOL ALLOW-OPR-YARD SV POSTING 8076 511690 HOLIDAY ALLOWANCE-OPERATING 2945 502945 NAT HOL ALLOW-OPR-ZONE LOC POSTING 8076 511690 HOLIDAY ALLOWANCE-OPERATING 2946 502946 NAT HOLIDAY ALLOW-OPR-THRU-FRT POSTING 8076 511690 HOLIDAY ALLOWANCE-OPERATING 2947 502947 TUITION AID ALLOWANCE-OPER POSTING 8046 511460 SEV, RELO, & OTHER - OPERATING2948 502948 TRANSFER ALLOWANCE-OPERATING POSTING 8008 511460 SEV, RELO, & OTHER - OPERATING2949 502949 SENIORITY BUYDOWN ALLOWANCE-OP POSTING 8046 511460 SEV, RELO, & OTHER - OPERATING2950 502950 RR RETIRE TAX ACCR-OPR-AGRMT - NON-OE POSTING 511625 RR RETIRE TAX ACCR-OPR-AGRMT - NON-OE2951 502951 RR RETIRE TAX ACCR-OPR-AGRMT POSTING 8084 511620 RR RETIRE TAX ACCR-OPR-AGRMT2952 502952 PROJ BILLING - LABOR (NOT JF) POSTING 516730 PR & REL-BILLS COLLECTIBLE 2953 502953 NAT HOL ALLOW NON WK-OP-L-FRT POSTING 8073 511500 HOLIDAY ALLOW NON-WORKING-OPER 2954 502954 NAT HOL ALLOW NON-WK-OPR-YD SV POSTING 8073 511500 HOLIDAY ALLOW NON-WORKING-OPER 2955 502955 NAT HO ALLOW NON-WK-OPR-ZN LOC POSTING 8073 511500 HOLIDAY ALLOW NON-WORKING-OPER 2956 502956 NAT HOL ALLOW NON-WK-OPR-TH FR POSTING 8073 511500 HOLIDAY ALLOW NON-WORKING-OPER 2957 502957 ANNULLED DAY - OPERATING POSTING 8095 511400 OTHER TE&Y LABOR EXPENSE2958 502958 EMPLOYEE INVOLVEMENT-OP-AGRMT POSTING 8038 511400 OTHER TE&Y LABOR EXPENSE2959 502959 TRAINING - OPERATING AGRMT POSTING 8039 511630 TRAINING - OPERATING - AGRMT 2960 502960 WAGE CLAIM SETTLEMENTS-NON-OP POSTING 8199 515000 OTHER NON-OPERATING - TOTAL LABOR2961 502961 WAGE CLAIM SETTLEMENTS-OP POSTING 8049 511400 OTHER TE&Y LABOR EXPENSE2962 501691 MISCELLANEOUS LABOR-NONOP-AGMT POSTING 8189 515110 OTHER NON-OPERATING-AGRMT-ST 2963 502963 SPL CHG LABOR CREDITS - ST/OT POSTING 8249 515690 OTHER LABOR ADJUSTMENT 2964 502964 RULES & SAFETY RELATED COST-OP POSTING 8043 511430 RULES & SAFETY RELATED COST-OP 2965 502965 THRIFT PLAN - COMPANY PORTION POSTING 8226 516630 THRIFT PLAN-CO PORT-NON-AGRMT 2966 502966 LUMP SUM PAYMENT - OPERATING POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2967 502967 LUMP SUM PAYMENT - NON/OPERATI POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2968 502968 THRFT PLAN CO PORTION-UP DE ME POSTING 8226 516630 THRIFT PLAN-CO PORT-NON-AGRMT 2969 502984 B/C-FRINGE BENEFITS POSTING 8249 516730 PR & REL-BILLS COLLECTIBLE 2970 502970 OVERHEAD CR-INVEST ACCT-LABOR POSTING 8290 515690 OTHER LABOR ADJUSTMENT 2971 502971 WORK TRAIN PR TRANSF TO NON-OE POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2972 502972 PR CHARGED INVEST ACCOUNTS POSTING 8270 516000 TOTAL OTH PAYROLL RELATED EXP 2973 502973 PR CHARGED RECOLLECTIBLE ACCTS POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2974 502974 PAYROLL CHGD DEPOSIT ACCOUNTS POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2975 502975 PR CHARGED OTH NON-OE ACCOUNTS POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2976 502976 OVERHEAD CR-INVEST ACCT-PR POSTING 8271 515670 PR & REL-INVEST ACCT TRANSFER 2977 502977 CR-LABOR ADD-CAP MATL HANDLING POSTING 8271 515670 PR & REL-INVEST ACCT TRANSFER 2978 502978 INVEST ACCTS TRANSF-FRNGE BEN POSTING 8271 515670 PR & REL-INVEST ACCT TRANSFER 2979 502979 NON-OE PER DIEM-OFFSET POSTING 8159 516200 TOTAL - PER DIEM2980 502980 OTHER PD NOT WORKED-NON-OP POSTING 8191 515600 OTHER COMPENSATION-AGR-NON-OP 2981 502981 WO ADJ-SALARIES & WAGES POSTING 8274 516000 TOTAL OTH PAYROLL RELATED EXP 2982 502982 WO ADJ-FRINGE BENEFITS POSTING 8275 516000 TOTAL OTH PAYROLL RELATED EXP 2983 502983 B/C-ADMINISTRATION OVERHEAD POSTING 8272 516730 PR & REL-BILLS COLLECTIBLE 2984 502984 B/C-FRINGE BENEFITS POSTING 8272 516730 PR & REL-BILLS COLLECTIBLE 2985 502985 CORP WORKMENS COMPENSATION POSTING 8289 516000 TOTAL OTH PAYROLL RELATED EXP 2986 502986 FRINGES CHARGED OTHER NON-OE POSTING 8272 516730 PR & REL-BILLS COLLECTIBLE 2987 502987 OTHER PAID NOT WORKED-NONAGREE POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2988 502988 INVEST ACCT TRANSF - SAL & WGS POSTING 8271 515670 PR & REL-INVEST ACCT TRANSFER 2989 502999 EIP/MIP INCENTIVE PROGRAM POSTING 8232 516500 INCENTIVE COMPEN-NON-AGRMT 2990 502990 OTHER ALLOWANCES-OPERATING POSTING 8082 511150 OTHER ALLOWANCES-OPERATING 2991 502991 EIP/MIP OFFSET POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) 2992 502992 BP-OPR-CHGD OTH THAN OE POSTING 8078 511600 ACCRUED LIABILITIES-OPERATING 2993 502993 ACCR LIAB-NON-OPR-OTH THAN OE POSTING 8171 516915 ACCR LIAB - NON-OPERATING - NON-OE2994 502994 ACCR LIAB-OPR-OTH THAN OE POSTING 8078 511605 ACCRUED LIABILITIES-OPERATING - NON-OE 2995 502995 POST EMPLOYMENT BENEFTS-FAS106 POSTING 8262 516000 TOTAL OTH PAYROLL RELATED EXP 2996 502995 POST EMPLOYMENT BENEFTS-FAS106 POSTING 8263 516000 TOTAL OTH PAYROLL RELATED EXP 2997 502997 AIP RECOGNITION PROGRAM POSTING 8200 517100 NONAGREEMENT SALARIES-OE 2998 502991 EIP/MIP OFFSET POSTING 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH)

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New Cost Element Group New Cost Element Group Description

2999 502999 EIP/MIP INCENTIVE PROGRAM POSTING 8232 516500 INCENTIVE COMPEN-NON-AGRMT 3201 503201 R&M MATL-LOCO-PROPULSION ENG POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3202 503202 R&M MATL-LOCO-TURBOCHARGERS POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3203 503203 R&M MATL-TRCTN MTRS-EXCL GEARS POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3204 503204 R&M MATL-LOCO-OTHER ELECTRICAL POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3205 503205 R&M MATL-LOCO-RUNNING GEAR POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3206 503206 R&M MATL-LOCO-OTHER REPAIRS POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3207 503207 R&M MATL-COMMUN-ROLLING STK-OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3208 503208 UPT AVR - MATERIALS- MATERIALS POSTING 8353 552000 OTHER MATERIAL3209 503209 GENERAL ELEC.AC REIMB MATER POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3210 503210 VANDALISM DMGE REP GE AC LOC POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3211 503211 CSC ISSUES - GE MATERIAL POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3212 503212 CSC ISSUES - EMD MATERIAL POSTING 8352 551200 LOCOMOTIVE REPAIR MATERIAL 3221 503221 R&M MATL-CABOOSES POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3222 503222 ELECT REPAIRS-COMMUTER COACHES POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3223 503223 OPERATOR CAB MTCE-COMMUTER POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3224 503224 R&M MATL - CHOCKS & CHAINS POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3230 503230 R&M MATL- FRT CAR WHEEL SETS POSTING 8356 551310 FREIGHT CAR WHEEL SETS 3231 503231 R&M MATL-CAR BODIES & FRAMES POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3232 503232 R&M MATL-WHEEL/TRUCK COMPONENT POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3233 503233 R&M MATL-CPLS & DRAFT GEARS POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3234 503234 R&M MATL-FRT CARS-BRAKE EQUIPT POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3235 503235 LIGHT REPAIRS-COMMUTER COACHES POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3236 503236 R&M MATL-INTERIOR LODG DEVICES POSTING 8370 551400 MNTCE & REPAIR MATERIAL - OTHER3237 503237 REP WRECKED COACH CAR-COMMUTER POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3238 503238 REPAIR TO COMMUTER COACH A/C POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3239 503239 R&M MATL-FRT CARS-OTH MATL POSTING 8358 551320 OTHER FRT CAR REPAIR MATERIAL 3240 503240 FRT CAR WHEEL SETS TO UPFE POSTING 8357 551310 FREIGHT CAR WHEEL SETS 3245 503245 R&M-MATERIAL-TRACTORS POSTING 8359 551410 R&M-MATL-TRACTORS/RAMPERS/TRAI 3246 503246 R&M-MATERIAL-RAMPERS POSTING 8359 551410 R&M-MATL-TRACTORS/RAMPERS/TRAI 3247 503247 R&M-MATERIAL-TRAILERS POSTING 8359 551410 R&M-MATL-TRACTORS/RAMPERS/TRAI 3260 503260 R&M MATL-HIGHWAY REVENUE EQUIP POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3301 503301 R&M MATL-ROADWAY-ORDINARY O.E. POSTING 8334 551120 ROADWAY MATERIAL-ORD EXP 3302 503302 R&M MATL-BALLAST-ORDINARY O.E. POSTING 8326 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3303 503303 R&M MATL-RAIL-ORDINARY O.E POSTING 8322 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3305 503305 R&M MATL-OTM-ORDINARY O.E. POSTING 8330 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3306 503306 R&M MATL-FENCES,SIGNS-ORD OE POSTING 8334 551120 ROADWAY MATERIAL-ORD EXP 3307 503307 R&M MATL-PUB IMPR-ORD OE POSTING 8334 551120 ROADWAY MATERIAL-ORD EXP 3308 503308 R&M MATL-SWTC&BRDG TIES-ORD OE POSTING 8324 551110 TIES 3309 503309 R&M MATL-PROP OF OTH-ORD OE POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3310 503310 R&M MATL-CROSS TIES-ORD OE POSTING 8324 551110 TIES 3311 503311 R&M MATL-SIG & INTER-ORD OE POSTING 8338 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3312 503312 STAT & OFFICE BLDG MTCE-COMMUT POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3313 503313 R&M MATL-BLDG & SYS-ORD OE POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3314 503314 R&M MATL-BRIDGE,TUNNEL,ETC-OE POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3315 503315 R&M MATL-LIGHT TOWERS-ORD OE POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3321 503321 R&M MATL-INTERCOM SYS-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3322 503322 R&M MATL-COMMUN-OUTSIDE PLT-OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3323 503323 R&M MATL-COMMUN-INSIDE PLT-OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3324 503324 R&M MATL-MICROWAVE FAC-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3325 503325 R&M MATL-RADIO FAC-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3326 503326 R&M MATL-TELEPRINTERS-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3327 503327 R&M MATL-PBX FAC-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3328 503328 R&M MATL-CLOSED CIR TV-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3329 503329 R&M MATL-END OF TRN DEV-ORD OE POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3330 503330 CRITICAL SPARES POSTING 8346 551140 COMMUN SYS MATERIAL-ORD EXP 3331 503301 R&M MATL-ROADWAY-ORDINARY O.E. POSTING 8336 551120 ROADWAY MATERIAL-ORD EXP 3332 503302 R&M MATL-BALLAST-ORDINARY O.E. POSTING 8328 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3333 503303 R&M MATL-RAIL-ORDINARY O.E POSTING 8322 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3335 503305 R&M MATL-OTM-ORDINARY O.E. POSTING 8332 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3336 503306 R&M MATL-FENCES,SIGNS-ORD OE POSTING 8336 551120 ROADWAY MATERIAL-ORD EXP 3337 503307 R&M MATL-PUB IMPR-ORD OE POSTING 8336 551120 ROADWAY MATERIAL-ORD EXP 3338 503308 R&M MATL-SWTC&BRDG TIES-ORD OE POSTING 8324 551110 TIES 3339 503309 R&M MATL-PROP OF OTH-ORD OE POSTING 8344 551130 STRUCTURES MATERIAL-ORD EXP 3340 503310 R&M MATL-CROSS TIES-ORD OE POSTING 8324 551110 TIES 3341 503311 R&M MATL-SIG & INTER-ORD OE POSTING 8340 551100 MNTCE & REPAIR MATERIAL - ENGINEERING3343 503313 R&M MATL-BLDG & SYS-ORD OE POSTING 8344 551130 STRUCTURES MATERIAL-ORD EXP 3344 503314 R&M MATL-BRIDGE,TUNNEL,ETC-OE POSTING 8344 551130 STRUCTURES MATERIAL-ORD EXP 3351 503321 R&M MATL-INTERCOM SYS-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3352 503322 R&M MATL-COMMUN-OUTSIDE PLT-OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3353 503323 R&M MATL-COMMUN-INSIDE PLT-OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3354 503324 R&M MATL-MICROWAVE FAC-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3355 503325 R&M MATL-RADIO FAC-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3356 503326 R&M MATL-TELEPRINTERS-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3357 503327 R&M MATL-PBX FAC-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3359 503329 R&M MATL-END OF TRN DEV-ORD OE POSTING 8348 551140 COMMUN SYS MATERIAL-ORD EXP 3361 503361 R&M MATL-ROADWAY MACH-LICENSED POSTING 8362 551420 ROADWAY MACHINE MATERIAL

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

3362 503362 R&M MATL-RDWY MAC-UNLC_MIN RPR POSTING 8362 551420 ROADWAY MACHINE MATERIAL 3363 503363 R&M MAT-RDWY MACHS-UNLIC-REBLT POSTING 8362 551420 ROADWAY MACHINE MATERIAL 3364 503364 ROADWAY MACHINE MTCE-RTA OWNED POSTING 8362 551420 ROADWAY MACHINE MATERIAL 3370 503370 R&M MATL-AUTOMOTIVE EQUIPMENT POSTING 8364 551400 MNTCE & REPAIR MATERIAL - OTHER3373 503373 CLEANING COMMUTER COACHES POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3374 503374 COST OF REMOVAL - SCRAP CREDIT POSTING 8367 551400 MNTCE & REPAIR MATERIAL - OTHER3375 503375 TIRES/TUBES-TRACTORS POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3376 503376 TIRES/TUBES-RAMPERS POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3377 503377 TIRES/TUBES-TRAILERS POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3380 503380 R&M MATL-OUTFIT & BUNK-REBUILT POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3381 503381 R&M MATL-OUTFIT & BUNK-MNR RPR POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3388 503388 R&M MATL-ALL OTHER-REBUILT POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3389 503389 R&M MATL-ALL OTHER-MINOR RPRS POSTING 8366 551430 WORK EQUIPMENT MATERIAL 3390 503390 R&M MATL-SHOP & PWR PLT MACH POSTING 8380 551400 MNTCE & REPAIR MATERIAL - OTHER3410 503390 R&M MATL-SHOP & PWR PLT MACH POSTING 8371 551400 MNTCE & REPAIR MATERIAL - OTHER3416 503417 LOOSE FRT CAR WHEELS POSTING 8375 551450 MFG/REBUILT PARTS-MATERIAL 3417 503417 LOOSE FRT CAR WHEELS POSTING 8375 551450 MFG/REBUILT PARTS-MATERIAL 3418 503417 LOOSE FRT CAR WHEELS POSTING 8375 551450 MFG/REBUILT PARTS-MATERIAL 3419 503417 LOOSE FRT CAR WHEELS POSTING 8375 551450 MFG/REBUILT PARTS-MATERIAL 3420 503420 MANUFACTURE/REBUILD PARTS-MATE POSTING 8375 551450 MFG/REBUILT PARTS-MATERIAL 3421 503421 R&M MATL-REFRIGERATOR CAR DOOR POSTING 8372 551400 MNTCE & REPAIR MATERIAL - OTHER3422 503422 R&M MATL-DSL ENG ALTER-MPS UNT POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3423 503423 R&M MATL-RAD/BAT-MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3424 503424 R&M MATL-MECH PROT POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3425 503425 R&M MATL-PRE-TRIP INSP-MPS UNT POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3426 503426 R&M MATL-FREON FOR MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3427 503427 R&M MATL-ANTI FREEZE-MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3428 503428 R&M MATL-LUB OIL FOR MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3429 503429 R&M MATL-OTHER-MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3431 503431 R&M MATL-SALV FR RETIRED LOCO POSTING 8368 551440 SALVAGE MATERIAL-EQUIP & MACH 3432 503432 R&M MATL-SALV FR FRT TRN CARS POSTING 8368 551440 SALVAGE MATERIAL-EQUIP & MACH 3433 503433 R&M MATL-SALV FR WORK EQUIP POSTING 8368 551440 SALVAGE MATERIAL-EQUIP & MACH 3434 503434 MATL SALV/SHOP & PWR PLT MACH POSTING 8368 551440 SALVAGE MATERIAL-EQUIP & MACH 3441 503441 R&M PRETRIP INSP - MPS UNITS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3442 503442 R&M PRETRIP REPAIR - MPS UNIT POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3443 503443 R&M MATL-PRETRIP UN RP SY TOFC POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3444 503445 R&M - PROT SVC REPAIR - CAR POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3445 503445 R&M - PROT SVC REPAIR - CAR POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3446 503445 R&M - PROT SVC REPAIR - CAR POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3447 503445 R&M - PROT SVC REPAIR - CAR POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3448 503448 WHEEL LATHE TOOLING POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3449 503449 R&M-PROT SVC REPAIR-IMDL LOADS POSTING 8390 551490 R & M - OTHER MATL & SUPPLIES3510 503510 CLEARING WRECKDS MATERIAL POSTING 8382 552000 OTHER MATERIAL3520 503520 ENVIRONMENTAL CONTROL-MATERIAL POSTING 8389 552000 OTHER MATERIAL3540 503540 MTCE OF PLATS & SHELTERS-CMPTR POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3550 503550 SNOW,ICE & SAND REMOVAL MATL POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES3551 503551 REMOVE ICE,SNOW,SAND-CMTER BLD POSTING 8342 551130 STRUCTURES MATERIAL-ORD EXP 3560 503560 NOX WEED CONTROL-MATL & SUP POSTING 8350 552000 OTHER MATERIAL4100 504100 LOCOMOTIVE LUBRICANTS POSTING 8302 552000 OTHER MATERIAL4110 504110 CAR LUBRICANTS POSTING 8304 552000 OTHER MATERIAL4115 504115 LUBE OIL-AUTOMOTIVE POSTING 8305 552000 OTHER MATERIAL4121 504121 STATIONERY AND OFFICE SUPPLIES POSTING 8386 552000 OTHER MATERIAL4131 504131 PORTABLE RADIOS POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4132 504132 RADIO PAGERS POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4198 504198 NON-STOCK PO PROJECT PAYMENT POSTING 552000 OTHER MATERIAL4199 504199 PROJECT INVOICE PAYMENT - DEFAULT POSTING 552000 OTHER MATERIAL4250 504250 MOTOR FUEL TAX REFUND CREDIT POSTING 8306 522100 GASOLINE 4290 504290 BUSINESS CAR SUPPLIES POSTING 8388 552750 BUSINESS CAR & COMMISSARY SUP 4301 504301 MEAL AND BAR SUPPLIES POSTING 8388 552750 BUSINESS CAR & COMMISSARY SUP 4302 504302 OTHER COMMISSARY SUPPLIES POSTING 8388 552750 BUSINESS CAR & COMMISSARY SUP 4350 504350 ICE POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4351 504351 DRINKING WATER POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4396 506990 MISC CONTRACT SERVICES POSTING 8396 556600 OTHER CONTRACT SERVICES 4401 504401 SMALL TOOLS POSTING 8384 552700 SM TOOLS & SUP FOR SM TOOLS 4402 504402 SUPPLIES FOR SMALL TOOLS POSTING 8384 552700 SM TOOLS & SUP FOR SM TOOLS 4500 504500 LOCOMOTIVE SUPPLIES POSTING 8354 552500 LOCOMOTIVE SERVICING MATERIAL 4510 504510 YARD SUPPLIES POSTING 8374 552600 TRAIN, YARD & STATION SUPPLIES 4520 504520 STATION SUPPLIES POSTING 8374 552600 TRAIN, YARD & STATION SUPPLIES 4530 504530 ENGINEHOUSE SUPPLIES POSTING 8354 552500 LOCOMOTIVE SERVICING MATERIAL 4531 504531 COST OF REMOVAL - SECOND HAND POSTING 8369 552000 OTHER MATERIAL4540 504540 WORK TRAIN EXP-MISC MATL & SUP POSTING 8376 552000 OTHER MATERIAL4550 504550 INVENTORY ADJUSTMENT POSTING 8399 552000 OTHER MATERIAL4560 504560 LOCOMOTIVE SAND PURCHASE POSTING 8354 552500 LOCOMOTIVE SERVICING MATERIAL 4570 504580 FREIGHT CHARGES-INVENTORY POSTING 8392 552200 MATERIAL FREIGHT CHARGES 4572 504572 CASH DISCOUNTS-DIESEL FUEL POSTING 8300 521000 LOCOMOTIVE FUEL 4573 504573 CR-MATL ADDITIVE APPLIED -B/C POSTING 8398 552250 ADJUSTMENTS TO MATERIAL & SUPP 4574 504574 CREDIT - NON-STORE MATL ADD POSTING 8398 552250 ADJUSTMENTS TO MATERIAL & SUPP

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

4575 504575 FUEL SALES & USE TAX POSTING 8300 521000 LOCOMOTIVE FUEL 4576 504576 PROJ BILLING - HLF ADDITIVE POSTING 552250 ADJUSTMENTS TO MATERIAL & SUPP 4577 504577 PROJ BILLING - MSE ADDITIVE POSTING 552250 ADJUSTMENTS TO MATERIAL & SUPP 4579 504579 MAT TRANS CHARGEBACK-TRUCK POSTING 8394 552200 MATERIAL FREIGHT CHARGES 4580 504580 FREIGHT CHARGES-INVENTORY POSTING 8394 552200 MATERIAL FREIGHT CHARGES 4581 504581 CONTRACT PENALTY - DIESEL FUEL POSTING 8300 521000 LOCOMOTIVE FUEL 4582 504582 FREIGHT CHARGES-DIESEL FUEL POSTING 8300 521000 LOCOMOTIVE FUEL 4583 504583 FUEL TAX-DEFICIT REDUCTION POSTING 8300 521000 LOCOMOTIVE FUEL 4584 504584 OTHER CHARGES-DIESEL FUEL POSTING 8300 521000 LOCOMOTIVE FUEL 4585 504580 FREIGHT CHARGES-INVENTORY POSTING 8394 552200 MATERIAL FREIGHT CHARGES 4586 504586 FUEL SWAP POSTING 8300 521000 LOCOMOTIVE FUEL 4587 504587 MATERIAL FREIGHT CHARGEBACK POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4588 504582 FREIGHT CHARGES-DIESEL FUEL POSTING 8300 521000 LOCOMOTIVE FUEL 4601 504601 CAB CLNG & SV SUPPLIES POSTING 8360 552000 OTHER MATERIAL4609 504609 OTHER TRAIN SUPPLIES POSTING 8374 552600 TRAIN, YARD & STATION SUPPLIES 4610 503421 R&M MATL-REFRIGERATOR CAR DOOR POSTING 8372 551400 MNTCE & REPAIR MATERIAL - OTHER4615 504615 PALLETS & OTH SHIPPING CONTN POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4710 504710 CUTTING & WELDING SUPPLIES POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4720 504720 OIL SEPARATION PLANT SUPPLIES POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4750 504750 WATER TREATMENT SUPPLIES POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4800 504800 DIESEL FUEL-RUN THRU OPERATION POSTING 8300 521000 LOCOMOTIVE FUEL 4801 504801 DIESEL FUEL-TRAIN-ROAD POSTING 8300 521000 LOCOMOTIVE FUEL 4802 504802 DIESEL FUEL-TRAIN-YARD POSTING 8300 521000 LOCOMOTIVE FUEL 4803 504803 DIESEL FUEL-MPS SYS VANS-UPFE POSTING 8314 522300 FUEL FOR MPS UNITS 4804 504804 DIESEL FUEL FOR MPS UNITS POSTING 8314 522300 FUEL FOR MPS UNITS 4805 504805 DIESEL FUEL-NON-TRAIN-HEATING POSTING 8312 521200 HEATING FUEL-OTHER 4806 504806 DSL FUEL-NON-TRN-HIGHWAY VEH POSTING 8308 522200 DSL FUEL (NON-TRN-NON-HEATING) 4807 504807 DSL FUEL-NON-TRN-NON-HGHWY VEH POSTING 8308 522200 DSL FUEL (NON-TRN-NON-HEATING) 4808 504808 DIESEL FUEL-HIGHWAY TAX POSTING 8308 522200 DSL FUEL (NON-TRN-NON-HEATING) 4809 504809 DIESEL FUEL-NON-TRAIN-OTHER POSTING 8308 522200 DSL FUEL (NON-TRN-NON-HEATING) 4810 504849 OTHER FUELS POSTING 8301 522000 FUEL - OTHER4811 504811 GASOLINE-HIGHWAY VEHICLES-BULK POSTING 8306 522100 GASOLINE 4812 504812 GAS-HIGHWAY VEHICLES-RETAIL POSTING 8306 522100 GASOLINE 4813 504812 GAS-HIGHWAY VEHICLES-RETAIL POSTING 8306 522100 GASOLINE 4814 504812 GAS-HIGHWAY VEHICLES-RETAIL POSTING 8306 522100 GASOLINE 4815 504812 GAS-HIGHWAY VEHICLES-RETAIL POSTING 8306 522100 GASOLINE 4816 504816 GAS-NON-HIGHWAY VEHICLES-BULK POSTING 8306 522100 GASOLINE 4817 504817 GAS-NON-HIGHWAY VEH-RETAIL POSTING 8306 522100 GASOLINE 4818 504818 GASOLINE-OTHER-BULK POSTING 8306 522100 GASOLINE 4819 504819 GASOLINE-OTHER-RETAIL POSTING 8306 522100 GASOLINE 4820 504820 GAS TAX - LEASED VEHICLES - RETAIL POSTING 522100 GASOLINE 4821 504821 PROPANE-HEATING POSTING 8310 571000 UTILITIES 4822 504822 PROPANE-COOKING POSTING 8316 521300 PROPANE-OTHER 4823 504823 PROPANE FOR WELDING TRACK MATL POSTING 8316 521300 PROPANE-OTHER 4824 504824 PROPANE FOR SWITCH HEATERS POSTING 8316 521300 PROPANE-OTHER 4825 504825 MPS FUEL / SALES & USE TAX POSTING 8314 522300 FUEL FOR MPS UNITS 4829 504829 PROPANE-OTHER POSTING 8316 521300 PROPANE-OTHER 4831 504831 MIDDLE DISTILLATES/HEATING OIL POSTING 8312 521200 HEATING FUEL-OTHER 4836 504831 MIDDLE DISTILLATES/HEATING OIL POSTING 8312 521200 HEATING FUEL-OTHER 4848 504848 INVEST ACCT TRANSF - FUEL POSTING 522400 INVEST ACCT TRANSF - FUEL4849 504849 OTHER FUELS POSTING 8318 522000 FUEL - OTHER4850 504850 OVERHEAD CR-INVEST ACCT-FUEL (NON-LOCO) POSTING 8318 522500 OVERHEAD CR-INVEST ACCT-FUEL (NON-LOCO)4851 504851 IND GASES IN CYL EXC PROPANE POSTING 8320 552400 INDUSTRIAL GASES 4852 504852 IND GASES IN BULK FACILITIES POSTING 8320 552400 INDUSTRIAL GASES 4861 504861 RENTAL ON IND GAS CYLINDERS POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4871 504871 RNT OF STORAGE TANKS-PROPANE POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4879 504879 RENTAL OF STORAGE TANKS-OTHER POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4880 504880 PUR OF IND GAS CYL POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4970 504970 OVERHEAD CR-INVEST ACCT-MAT'L POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4971 504979 DEP OR REFUNDS ON OTH CONTN POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4977 503417 LOOSE FRT CAR WHEELS POSTING 8397 551450 MFG/REBUILT PARTS-MATERIAL 4978 503417 LOOSE FRT CAR WHEELS POSTING 8397 551450 MFG/REBUILT PARTS-MATERIAL 4979 504979 DEP OR REFUNDS ON OTH CONTN POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4980 504980 MGF/REBLT PTS TO STORE STOCK POSTING 8397 552200 MATERIAL FREIGHT CHARGES 4982 504582 FREIGHT CHARGES-DIESEL FUEL POSTING 8395 521000 LOCOMOTIVE FUEL 4984 504984 PROJ BILLING - MATERIAL POSTING 552250 ADJUSTMENTS TO MATERIAL & SUPP 4985 504999 SUB CO ELIM-MATERIAL POSTING 8393 552000 OTHER MATERIAL4986 504986 OTHER MATERIAL ADJUSTMENT POSTING 8490 552000 OTHER MATERIAL4987 504987 MATL PUR VIA PERSONAL EXPENSE POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4988 504988 FPOS NOT IDENTIFIED POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4989 504989 PROJECT MATERIAL - SECONDHAND RAIL POSTING 552260 PROJECT MATERIALS4990 504990 MISC MATERIAL & SUPPLIES POSTING 8390 552100 OTHER - OTHER MATL & SUPPLIES4991 504991 WO ADJ-MATL,TOOLS,SUP,FUEL,LUB POSTING 8400 552000 OTHER MATERIAL4992 504992 B/C-MATL-ETC-EXCL DIESEL FUEL POSTING 8398 552250 ADJUSTMENTS TO MATERIAL & SUPP 4993 504993 PROJECT MATERIAL - SECONDHAND NONRAIL POSTING 552260 PROJECT MATERIALS4994 504994 PROJECT MATERIAL - NEW POSTING 552260 PROJECT MATERIALS4995 504995 INV ACCT TRANSF-MATL,TOOLS,SUP POSTING 8398 552250 ADJUSTMENTS TO MATERIAL & SUPP

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Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

4996 504996 OS&D CHARGES LESS THAN $100 POSTING 8387 552000 OTHER MATERIAL4997 504996 OS&D CHARGES LESS THAN $100 POSTING 8387 552000 OTHER MATERIAL4998 504996 OS&D CHARGES LESS THAN $100 POSTING 8387 552000 OTHER MATERIAL4999 504999 SUB CO ELIM-MATERIAL POSTING 8393 552000 OTHER MATERIAL5201 505201 UTILITIES-ELECTRICITY POSTING 8503 521100 UTILITIES OTHER THAN TELEPHONE 5202 505202 UTILITIES-NATURAL GAS POSTING 8503 521100 UTILITIES OTHER THAN TELEPHONE 5203 505203 UTILITIES-WATER AND SEWER FEES POSTING 8503 521100 UTILITIES OTHER THAN TELEPHONE 5209 505209 UTILITIES-OTHER POSTING 8503 521100 UTILITIES OTHER THAN TELEPHONE 5399 505399 TELEPHONE EXPENSE-NON RAILROAD POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5400 505399 TELEPHONE EXPENSE-NON RAILROAD POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5401 505401 800 SERVICE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5402 505402 AIR CELLULAR POSTING 8501 579020 CELLULAR TELEPHONE EXPENSE 5403 505403 BUSINESS LINE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5404 505405 CALLING CARD POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5405 505405 CALLING CARD POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5406 505406 CELLULAR POSTING 8501 579020 CELLULAR TELEPHONE EXPENSE 5407 505407 CONFERENCING POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5408 505408 ASCEND POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5409 505409 EQUIPMENT POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5410 505410 ISDN POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5411 505411 LONG DISTANCE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5412 505412 PAGING POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5413 505413 PBX - SWITCH POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5414 505414 PRIVATE LINE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5415 505415 RESIDENTIAL POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5416 505416 BUSINESS CAR TELEPHONES POSTING 8501 579020 CELLULAR TELEPHONE EXPENSE 5417 505417 UPNET POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5418 505418 EDI POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5419 505419 CONSOLIDATED BILLS POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5420 505420 PAY PHONES POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5421 505421 MAINTENANCE AGREEMENTS POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5422 505422 DIRECTORY LISTINGS POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5423 505423 CABLE MODEM EXPENSE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5424 505424 VPN DIAL-UP POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5425 505425 CELLULAR TELEPHONE REIMBRSMNT POSTING 8501 579020 CELLULAR TELEPHONE EXPENSE 5426 505426 DIAL IN SECURITY DEVICE POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 5427 505427 CELLULAR PDA POSTING 8501 579020 CELLULAR TELEPHONE EXPENSE 5428 505428 TERMINATED TELECOM SERVICES POSTING 8500 579010 TELEPHONE EXPENSE OT CELLULAR 6121 506121 PRINT COMMUNICATIONS POSTING 8545 556200 PRINT, TV, WEB COMMUNICATIONS 6122 506990 MISC CONTRACT SERVICES POSTING 8504 556600 OTHER CONTRACT SERVICES 6123 506990 MISC CONTRACT SERVICES POSTING 8507 556600 OTHER CONTRACT SERVICES 6200 506200 R&M LOCOMOTIVES-CONTRACT POSTING 8519 556000 TOTAL MISC. CONTRACT FEES6231 506231 A.A.R. BILLING PAYABLE POSTING 8563 555100 A.A.R. BILLING PAYABLE 6232 506232 R&M-CR RPRS PAYABLE OT-NON AAR POSTING 8523 556100 FREIGHT CAR REPAIRS-CONTRACT 6233 506233 R&M-POOL FT CR MNT-PAYABLE OTH POSTING 8523 556100 FREIGHT CAR REPAIRS-CONTRACT 6234 506234 AEI LABELS-PVT CARS-BILL PAY POSTING 8563 555100 A.A.R. BILLING PAYABLE 6235 506234 AEI LABELS-PVT CARS-BILL PAY POSTING 8563 555100 A.A.R. BILLING PAYABLE 6236 506236 R&M-FRT TN CARS-OUTSD CONT-AAR POSTING 8563 555100 A.A.R. BILLING PAYABLE 6237 506237 CONTRACT SHOP PROGRAM CAR REPA POSTING 8523 556100 FREIGHT CAR REPAIRS-CONTRACT 6238 506238 A.A.R. BILLING PAYABLE-MPS UNT POSTING 8563 555100 A.A.R. BILLING PAYABLE 6241 506241 NONREVENUE CAR REPAIR-CONTRACT POSTING 8524 556000 TOTAL MISC. CONTRACT FEES6245 506245 R&M-TRACTORS-CONTRACT POSTING 8568 556520 R & M-TRACTORS/RAMPERS/TRLRS-C 6246 506246 R&M-RAMPERS-CONTRACT POSTING 8568 556520 R & M-TRACTORS/RAMPERS/TRLRS-C 6247 506247 R&M-TRAILERS-CONTRACT POSTING 8568 556520 R & M-TRACTORS/RAMPERS/TRLRS-C 6261 506261 R&M-FOREIGN HWY REV EQUIP-CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6262 506262 R&M-SYSTEM HWY REV EQUIP-CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6263 506263 R&M-EQUIP RPRS BILLED-CONTRACT POSTING 8569 556530 OTHER R&M CONTRACTS 6264 506264 R&M TRLR DERAILMENT DAMAGE RPR POSTING 8569 556530 OTHER R&M CONTRACTS 6265 506265 R&M-SUPER TANKER FUELING EQUIP POSTING 8569 556530 OTHER R&M CONTRACTS 6266 506266 R&M LEASED CHASSIS POSTING 8729 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6270 506270 TOFC/COFC LD/UNLD EQUIP RPRS POSTING 8550 556320 TOFC/COFC LD/UNLD EQUIP RPRS 6271 506271 PACKER/CRANE REPAIR PARTS POSTING 8550 556320 TOFC/COFC LD/UNLD EQUIP RPRS 6272 506271 PACKER/CRANE REPAIR PARTS POSTING 8550 556320 TOFC/COFC LD/UNLD EQUIP RPRS 6281 506281 R&M-AUTO RAMP FACILITY POSTING 8556 556360 AUTO RAMP FACILITY MAINTENANCE 6282 506282 R&M-AUTO RAMP SECURITY SYSTEM POSTING 8556 556360 AUTO RAMP FACILITY MAINTENANCE 6284 506284 AUTO RAMP LD/UPLOAD EQUIP RPRS POSTING 8558 556000 TOTAL MISC. CONTRACT FEES6286 506286 R&M-INTERMODAL RAMP FACILITY POSTING 8560 556000 TOTAL MISC. CONTRACT FEES6301 506301 R&M-ROADWAY-ORD OE-CONTRACT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6302 506302 R&M-BALLAST-ORD OE-CONTRACT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6303 506303 R&M-TRACK-ORD OE-CONTRACT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6304 506304 CONTRACT RAIL GRINDING-COMMUTE POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6306 506306 R&M-FENCES,ETC-ORD OE-CONTRACT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6307 506307 R&M-PUB IMP-ORD OE-CONTRACT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6308 506308 LOCOMOTIVE CONTR MAINTENANCE POSTING 8511 556000 TOTAL MISC. CONTRACT FEES6309 506309 R&M-PROP OF OTH-ORD OE-CONT POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6311 506311 R&M-SIG & INTER-ORD OE-CONT POSTING 8509 556000 TOTAL MISC. CONTRACT FEES6313 506313 R&M-BLDG & SYS-ORD OE-CONT POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

6314 506314 R&M BRIDGE,TUNNEL,ETC-CONTRACT POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6315 506315 R&M-LIGHT TOWERS-ORD OE-CONT POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6316 506316 R&M-BAT CHRG SYS-ORD OE-CONT POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6321 506321 R&M-INTERCOM SYS-ORD OE CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6322 506322 R&M COMMUN-OUTSIDE PLANT-CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6324 506324 R&M-MICROWAVE FAC-ORD OE CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6326 506324 R&M-MICROWAVE FAC-ORD OE CONT POSTING 8569 556530 OTHER R&M CONTRACTS 6331 506301 R&M-ROADWAY-ORD OE-CONTRACT POSTING 8506 556010 ROADWAY-R&M-ORD OE-CONTRACT 6332 506302 R&M-BALLAST-ORD OE-CONTRACT POSTING 8506 556010 ROADWAY-R&M-ORD OE-CONTRACT 6333 506303 R&M-TRACK-ORD OE-CONTRACT POSTING 8506 556010 ROADWAY-R&M-ORD OE-CONTRACT 6336 506306 R&M-FENCES,ETC-ORD OE-CONTRACT POSTING 8506 556010 ROADWAY-R&M-ORD OE-CONTRACT 6337 506307 R&M-PUB IMP-ORD OE-CONTRACT POSTING 8506 556010 ROADWAY-R&M-ORD OE-CONTRACT 6339 506309 R&M-PROP OF OTH-ORD OE-CONT POSTING 8514 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6341 506311 R&M-SIG & INTER-ORD OE-CONT POSTING 8510 556000 TOTAL MISC. CONTRACT FEES6343 506313 R&M-BLDG & SYS-ORD OE-CONT POSTING 8514 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6344 506314 R&M BRIDGE,TUNNEL,ETC-CONTRACT POSTING 8514 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6355 506355 R&M-RADIO FAC-WO OE-CONTRACT POSTING 8569 556530 OTHER R&M CONTRACTS 6361 506361 R&M-RDWY MACH-LICENSED-CONT POSTING 8555 556350 ROAD & WORK EQUIPMENT-CONTRACT 6362 506362 R&M-RDWY MACH-UNLICENSED-CONT POSTING 8555 556350 ROAD & WORK EQUIPMENT-CONTRACT 6370 506370 R&M-AUTOMOTIVE EQUIP-CONTRACT POSTING 8557 556000 TOTAL MISC. CONTRACT FEES6380 506380 R&M-WORK EQUIPMENT-CONTRACT POSTING 8555 556350 ROAD & WORK EQUIPMENT-CONTRACT 6390 506390 R&M-SHOP & PWR PLT MACH-CONT POSTING 8559 556000 TOTAL MISC. CONTRACT FEES6400 506400 FRT CAR CLNG & SV-CONTRACT POSTING 8547 556300 FRT CAR-CLNG & SVCNG-CONTRACT 6401 506401 FREIGHT CAR INSPECTIONS - CONT POSTING 8547 556300 FRT CAR-CLNG & SVCNG-CONTRACT 6420 506420 LOCO CLNG & SV-CONTRACT POSTING 8521 556000 TOTAL MISC. CONTRACT FEES6442 506442 REBUILD/RPR FRT CAR PARTS-CONT POSTING 8525 552800 REBUILD/RPR MECH PARTS-CONT 6444 506444 REBUILD/REPAIR TRACK MATL-CONT POSTING 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT 6445 506445 REBUILD/RPR MISC PARTS-CONT POSTING 8571 556600 OTHER CONTRACT SERVICES 6446 506446 REBUILD/RPR NON PERM LOAD DEV POSTING 8561 556000 TOTAL MISC. CONTRACT FEES6447 506447 REB/RPR FIRE FIGHT,SFTY EQUIP POSTING 8571 556600 OTHER CONTRACT SERVICES 6448 506450 RBLT LOCO PRTS-OTH-PURCHASED POSTING 8525 552800 REBUILD/RPR MECH PARTS-CONT 6449 506450 RBLT LOCO PRTS-OTH-PURCHASED POSTING 8525 552800 REBUILD/RPR MECH PARTS-CONT 6450 506450 RBLT LOCO PRTS-OTH-PURCHASED POSTING 8525 552800 REBUILD/RPR MECH PARTS-CONT 6451 506451 REBUILT/RPR CHOCKS & CHAINS POSTING 8571 556600 OTHER CONTRACT SERVICES 6452 506990 MISC CONTRACT SERVICES POSTING 8590 556600 OTHER CONTRACT SERVICES 6500 506500 DISMANTLE RD & EQUIP PROP CONT POSTING 8527 556000 TOTAL MISC. CONTRACT FEES6510 506510 CLEARING WRECKS-CONTRACT POSTING 8565 556510 CLRNG WRKS/DETOUR SVC CONTRACT 6511 506511 DERAILMENT-ENVIR CONTROL-CONT POSTING 8565 556510 CLRNG WRKS/DETOUR SVC CONTRACT 6512 506512 BARREL/CONT SAMPLING&TESTING POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6513 506513 BARREL/CONT - DISPOSAL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6514 506514 BATTERY DISPOSAL/TESTING POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6515 506515 TRANSFORMER TESTING/DISPOSAL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6516 506516 OIL FILTER DISPOSAL/RECYCLING POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6517 506517 CONTAMINATED SOIL DISP/RECYCL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6518 506518 CROSS TIE DISPOSAL POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6519 506519 DUMPING CLEANUP/DISPOSAL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6520 506520 NONDERAIL-ENVIR CONTROL-CONT POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6521 506521 WATER OR FIRE DAMAGE SV CONT POSTING 8571 556600 OTHER CONTRACT SERVICES 6522 506521 WATER OR FIRE DAMAGE SV CONT POSTING 8571 556600 OTHER CONTRACT SERVICES 6523 506523 FIRE SUPPRESSION CHGS-CONTRACT POSTING 8567 556000 TOTAL MISC. CONTRACT FEES6524 506524 SLUDGE REMOVAL & DISPOSAL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6525 506525 LAB FEES-ENVIR SAMPLING & TEST POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6526 506526 SOL WST(NON HAZ)TEST/DISPOSAL POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6527 506527 ASBESTOS DISP/HANDLING MGMT POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6528 506528 STORM WATER TESTING/COMPLIANCE POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6529 506529 FUEL SYSTEM INSPECTION/MNTNCE POSTING 8585 562100 ENVIRONMENTAL CONTROL-CONTRACT 6530 506530 TRASH HAUL & PEST CONTROL-CONT POSTING 8515 556030 JANITORIAL & RELATED SERVICES 6531 506531 WATER SPLY/TEST/COMPL/DEC/WELL POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6532 506532 AIR QUALITY TEST & CONSULTING POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6533 506533 YARD WASTE&TRK CLEAN-TEST POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6534 506534 WASTE/USED OIL DISPOSAL POSTING 8585 556640 ENVIRONMENTAL CONTROL-CONTRACT 6535 506535 AUTO RAMP FACILITY CLEAN-UP POSTING 8515 556030 JANITORIAL & RELATED SERVICES 6540 506540 TRANSFER/ADJ LOADS-CONT-DERAIL POSTING 8548 556310 TRANSFER OR ADJUST LOADS-CONT 6542 506542 TFR/ADJ LOADS-CONT-NOT DERAIL POSTING 8548 556310 TRANSFER OR ADJUST LOADS-CONT 6550 506550 SNOW & ICE REMOVAL-CONTRACT POSTING 8571 556600 OTHER CONTRACT SERVICES 6551 506551 SUPER TNKER FUELING SERV-CNTRC POSTING 8571 556600 OTHER CONTRACT SERVICES 6560 506560 WEED SPRAY-MAINLINE/SIDE TRACK POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6561 506561 WEED SPRAY-LOCAL GVMT SUPPLY POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6562 506562 BRUSH CUTTING POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6563 506563 BRUSH SPRAYING POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6564 506564 WEED ABATEMENT-MUNICIPALITY POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6565 506565 TRASH/DEBRIS CLEANUP POSTING 8517 556040 NOXIOUS WEED CONTROL-CONTRACT 6570 506570 LIVESTOCK CARE & HANDLING-CONT POSTING 8571 556600 OTHER CONTRACT SERVICES 6580 506580 DIVERSION SERVICE - UPFE POSTING 8571 556600 OTHER CONTRACT SERVICES 6600 506600 DETOURING TRAINS POSTING 8565 556510 CLRNG WRKS/DETOUR SVC CONTRACT 6610 506610 EQUIP HANDLING SV-CONTRACT POSTING 8549 556320 EQUIPMENT HANDLING-CONTRACT 6611 506611 COST OF REMOVAL - CONTRACT EXP POSTING 8518 556000 TOTAL MISC. CONTRACT FEES

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

6612 506612 EQUIP HANDLING FUEL SURCHARGE POSTING 8549 556320 EQUIPMENT HANDLING-CONTRACT 6620 506620 CARLOADING SERVICES-CONTRACT POSTING 8571 556600 OTHER CONTRACT SERVICES 6629 506629 PRETRIP OTHER - SYS UNIT MPS POSTING 8390 556330 REFRIGERATION & HEATING-CONT 6631 506631 PRETRIP INSP-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6632 506632 PRETRIP REPAIR-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6633 506633 PRETRIP FUELING-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6634 506634 PROT SVC INSP CAR-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6635 506635 PROT SVC RPR CAR-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6636 506636 PROT SVC FUELING CAR-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6637 506637 PROT SVC INSP IMDL-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6638 506638 PROT SVC RPR IMDL-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6639 506639 PROT SVC FUELING IMDL-CONTR POSTING 8551 556330 REFRIGERATION & HEATING-CONT 6641 506641 LD & UNLD-AUTOS/TRUCKS-CNTRACT POSTING 8552 556000 TOTAL MISC. CONTRACT FEES6642 506642 TOFC/COFC EXPENSES-CONTRACT POSTING 8554 556340 TOFC/COFC EXPENSES-CONTRACT 6643 506643 TOFC / PRODUCTIVITY INCENTIVE POSTING 8554 556340 TOFC/COFC EXPENSES-CONTRACT 6644 506644 TOFC / CONTRACTOR FUEL SURCHG POSTING 8554 556340 TOFC/COFC EXPENSES-CONTRACT 6645 506645 TOFC / FLIP EXPENSES POSTING 8554 556340 TOFC/COFC EXPENSES-CONTRACT 6650 506650 TRUCK OR BUS SERVICE-CONTRACT POSTING 8577 556620 DRAYAGE-CONTRACT 6651 506651 EMP EMPTY CONTAINER DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6652 506651 EMP EMPTY CONTAINER DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6653 506653 SERVICE FAILURE DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6654 506654 CROSSTOWN DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6655 506655 TERMINATION DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6656 506656 SATELLITE FACILITY DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6657 506656 SATELLITE FACILITY DRAYAGE POSTING 8577 556620 DRAYAGE-CONTRACT 6658 506658 EMPTY DOMESTIC CHASIS DRYG INT POSTING 8577 556620 DRAYAGE-CONTRACT 6659 506659 EMPTY DOMESTIC CHASIS DRYG EXT POSTING 8577 556620 DRAYAGE-CONTRACT 6660 506660 PICKUP EXPENSE POSTING 8571 556600 OTHER CONTRACT SERVICES 6661 506661 DELIVERY EXPENSE POSTING 8571 556600 OTHER CONTRACT SERVICES 6662 506660 PICKUP EXPENSE POSTING 8571 556600 OTHER CONTRACT SERVICES 6663 506661 DELIVERY EXPENSE POSTING 8571 556600 OTHER CONTRACT SERVICES 6664 506990 MISC CONTRACT SERVICES POSTING 8574 556600 OTHER CONTRACT SERVICES 6665 506665 EMPTY PRIVATE CHASSIS DRYG EXT POSTING 8577 556620 DRAYAGE-CONTRACT 6668 506668 ASSESSORIAL EXPENSES POSTING 8588 556000 TOTAL MISC. CONTRACT FEES6700 506700 ADV SV & PROMOTIONAL SUP POSTING 8541 570500 ADVERTISING-CONTRACT 6710 506710 WEB COMMUNICATIONS POSTING 8545 556200 PRINT, TV, WEB COMMUNICATIONS 6720 506720 OIL SEPARATION PLANT-OPERATION POSTING 8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT 6734 506735 RAILROAD ASSOCIATION-EAST POSTING 8544 556150 LEGIS. EXPENSES-CONTRACT6735 506735 RAILROAD ASSOCIATION-EAST POSTING 8542 556150 LEGIS. EXPENSES-CONTRACT6750 506750 PROFESSIONAL FEES: AUDIT POSTING 8571 557100 LEGAL EXPENSES-CONTRACT 6751 506751 PROFESSIONAL FEES: ACTUARIAL POSTING 8571 557100 LEGAL EXPENSES-CONTRACT 6752 506752 PHOTO COPYING POSTING 8571 556600 OTHER CONTRACT SERVICES 6759 506759 PROFESSIONAL FEES: LEGAL OTHER POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6760 506760 LEGAL EXPENSES POSTING 8543 556150 LEGIS. EXPENSES-CONTRACT6761 506759 PROFESSIONAL FEES: LEGAL OTHER POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6762 506762 RETAINED COUNSEL CONTRACT FEES POSTING 8543 556150 LEGIS. EXPENSES-CONTRACT6763 506763 RETAINED COUNSEL FEES POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6764 506764 RETAINED COUNSEL EXPENSES POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6765 506765 NON-RETAINED COUNSEL FEES POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6766 506765 NON-RETAINED COUNSEL FEES POSTING 8543 557100 LEGAL EXPENSES-CONTRACT 6767 506767 JT FAC EXP DR - ENGR RUNNING POSTING 8617 555200 JT FACILITY EXP. DR.-ENGR. 6768 506768 JT FAC EXP DR - ENGR SWITCH POSTING 8617 555200 JT FACILITY EXP. DR.-ENGR. 6769 506769 JT FAC EXP DR - ENGR OTHER POSTING 8617 555200 JT FACILITY EXP. DR.-ENGR. 6770 506770 JT FACILITY PROGRAM EXP - DR POSTING 8625 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6771 506771 JT FAC EXP CR - ENGR RUNNING POSTING 8621 555230 JT FACILITY EXP. CR.-ENGR. 6772 506772 JT FAC EXP CR - ENGR SWITCH POSTING 8621 555230 JT FACILITY EXP. CR.-ENGR. 6773 506773 JT FAC EXP CP - ENGR OTHER POSTING 8621 555230 JT FACILITY EXP. CR.-ENGR. 6774 506774 JT FAC EXP DR - MECH LOCO POSTING 8618 555210 JT FACILITY EXP. DR.-MECH. 6775 506776 JT FAC EXP DR - MECH OTHER POSTING 8618 555210 JT FACILITY EXP. DR.-MECH. 6776 506776 JT FAC EXP DR - MECH OTHER POSTING 8618 555210 JT FACILITY EXP. DR.-MECH. 6777 506779 JT FAC EXP CR -MECH OTHER POSTING 8622 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6778 506779 JT FAC EXP CR -MECH OTHER POSTING 8622 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6779 506779 JT FAC EXP CR -MECH OTHER POSTING 8622 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6780 506780 JT FACILITY PROGRAM EXP - CR POSTING 8626 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6781 506781 JT FAC EXP DR - TRANS TRAIN POSTING 8619 555220 JT FACILITY EXP. DR.-TRANS. 6782 506782 JT FAC EXP DR - TRANS YARD POSTING 8619 555220 JT FACILITY EXP. DR.-TRANS. 6783 506783 JT FAC EXP DR-TRANS SPEC SERV POSTING 8619 555220 JT FACILITY EXP. DR.-TRANS. 6784 506784 JT FAC EXP DR - TRANS ADMIN POSTING 8619 555220 JT FACILITY EXP. DR.-TRANS. 6785 506785 JT FAC EXP CR - TRANS TRAIN POSTING 8623 555240 JT FACILITY EXP. CR.-TRANS. 6786 506786 JT FAC EXP CR - TRANS YARD POSTING 8623 555240 JT FACILITY EXP. CR.-TRANS. 6787 506785 JT FAC EXP CR - TRANS TRAIN POSTING 8623 555240 JT FACILITY EXP. CR.-TRANS. 6788 506785 JT FAC EXP CR - TRANS TRAIN POSTING 8623 555240 JT FACILITY EXP. CR.-TRANS. 6789 506789 PROJ BILLING - JOINT FACILITY RECOLLECT POSTING 555230 JT FACILITY EXP. CR.-ENGR. 6791 506791 OVERSEAS TRAFFIC OFFICES POSTING 8571 556600 OTHER CONTRACT SERVICES 6792 506792 JT FAC EXP DR - E & A POSTING 8620 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6793 506793 JT FAC EXP CR - E & A POSTING 8624 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6794 506794 JT FAC RENTS DR - ENGR RUNNING POSTING 8601 532100 JT FACILITY RENTS DR.-ENGR.

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

6795 506795 JT FAC RENTS DR - ENGR SWITCH POSTING 8601 532100 JT FACILITY RENTS DR.-ENGR. 6796 506796 JT FAC RENTS DR - ENGR OTHER POSTING 8601 532100 JT FACILITY RENTS DR.-ENGR. 6797 506797 JT FAC RENTS CR - ENGR RUNNING POSTING 8609 532200 JT FACILITY RENTS CR.-ENGR. 6798 506798 JT FAC RENTS CR - ENGR SWITCH POSTING 8609 532200 JT FACILITY RENTS CR.-ENGR. 6799 506799 JT FAC RENTS CR - ENGR OTHER POSTING 8609 532200 JT FACILITY RENTS CR.-ENGR. 6801 506801 FREIGHT CHARGES - CONTRACT POSTING 8605 522000 FUEL - OTHER6802 506801 FREIGHT CHARGES - CONTRACT POSTING 8605 522000 FUEL - OTHER6803 506801 FREIGHT CHARGES - CONTRACT POSTING 8605 522000 FUEL - OTHER6810 506810 JT FACILITY RENTS DR.-LOCO POSTING 8606 532000 JOINT FACILITY - RENTS6811 506810 JT FACILITY RENTS DR.-LOCO POSTING 8607 532000 JOINT FACILITY - RENTS6812 506810 JT FACILITY RENTS DR.-LOCO POSTING 8608 532000 JOINT FACILITY - RENTS6815 506817 JT FACILITY RENTS CR.-OTH EQPT POSTING 8614 532000 JOINT FACILITY - RENTS6816 506817 JT FACILITY RENTS CR.-OTH EQPT POSTING 8615 532000 JOINT FACILITY - RENTS6817 506817 JT FACILITY RENTS CR.-OTH EQPT POSTING 8616 532000 JOINT FACILITY - RENTS6819 506892 LEASE RENTAL EXP-TRLR & CONT POSTING 8538 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6820 506820 LEASE RENTAL-DR-UPFE POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6821 506821 ROADWAY EQUIPMENT LEASE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6822 506822 FREIGHT CARS LEASE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6823 506823 I&RS - S\D LEASE - UPFE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6824 507261 COMPUTER EQUIPMENT RENTAL POSTING 8540 539000 RENT EXPENSE - OTHER6825 506823 I&RS - S\D LEASE - UPFE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6826 506823 I&RS - S\D LEASE - UPFE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6827 506827 RENT FOR LEASED ROADS-DR POSTING 8539 531100 TRACK RENTAL 6828 506823 I&RS - S\D LEASE - UPFE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6829 506829 LOCOMOTIVE-O/S LEASE POSTING 8540 534400 CAPITAL OUTSOURCING LEASE 6830 506830 PC EQUIPMENT - LEASE EXPENSE POSTING 8546 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6834 506834 INTMDL SYST FLATS-RECEIPT POSTING 8532 533200 CAR HIRE-INTERMODAL - INCOME 6835 506835 CAR HIRE-EX RACKS, IMDL POSTING 8530 534110 CAR HIRE-FOREIGN TIME & MILE 6836 506836 CAR HIRE RECEIPTS POSTING 8530 533100 CAR HIRE-FOREIGN TIME & MILE - INCOME 6837 506837 CAR HIRE-DR-RECLAIMS POSTING 8530 534110 CAR HIRE-FOREIGN TIME & MILE 6838 506838 CAR HIRE-CR-RECLAIMS POSTING 8530 533100 CAR HIRE-FOREIGN TIME & MILE - INCOME 6839 506839 CH-TTX CONVENTIONAL INTERMODAL POSTING 8532 534130 CAR HIRE-INTERMODAL 6840 506840 CH-TTX AUTO FLATS & RACKS POSTING 8533 534140 CAR HIRE-AUTO FLATS & RACKS 6842 506842 OVERHEAD CR-INVEST ACCT-RENT POSTING 8535 534200 OTHER EQUIPMENT RENTS 6843 506843 INVEST ACCT TRANSF - RENT POSTING 534200 OTHER EQUIPMENT RENTS6845 506845 PRIVATE LINE MILEAGE-UPFE POSTING 8531 534120 CAR HIRE-PRIVATE LINE MILEAGE 6846 506846 PRIVATE LINE MILEAGE-TANKS POSTING 8531 534120 CAR HIRE-PRIVATE LINE MILEAGE 6847 506847 PRIVATE LINE MILEAGE-OTHER POSTING 8531 534120 CAR HIRE-PRIVATE LINE MILEAGE 6848 506848 TRAILER HIRE-DR-TRLR&CONT POSTING 8532 534130 CAR HIRE-INTERMODAL 6849 506849 TRAILER HIRE-CR-TRAILER & CONT POSTING 8532 533200 CAR HIRE-INTERMODAL - INCOME 6850 506850 GCAS-OFFLINE CREDITS POSTING 8534 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6851 506851 PURCHASED SERVICES - EQUIPMENT POSTING 8586 534500 PURCHASED SERVICES - EQUIPMENT 6852 506852 OTHER EQUIPMENT RENTS-INCOME POSTING 8535 533000 TRANSPORT EQUIPMENT / RENTAL INCOME6853 506853 OTHER EQUIP RENTS-EXPENSE POSTING 8535 534200 OTHER EQUIPMENT RENTS 6854 506854 RENT FROM LOCOMOTIVES POSTING 8535 534200 OTHER EQUIPMENT RENTS 6855 506855 RENT FOR LOCOMOTIVES POSTING 8535 534200 OTHER EQUIPMENT RENTS 6856 506856 CAR LEASE - INTER-COMPANY POSTING 8535 534200 OTHER EQUIPMENT RENTS 6857 506857 RENT FROM LEASED ROADS-CR POSTING 8539 531100 TRACK RENTAL 6858 506858 PVT LINE MILEAGE-COV HOPPERS POSTING 8531 534120 CAR HIRE-PRIVATE LINE MILEAGE 6859 506859 FOREIGN AUTO FLAT & RACKS-CH POSTING 8533 534140 CAR HIRE-AUTO FLATS & RACKS 6860 506860 CLEANING & JANITOR SV-CONTRACT POSTING 8515 556030 JANITORIAL & RELATED SERVICES 6861 506861 AUTO RACK CAR HIRE RECEIPTS POSTING 8533 534140 CAR HIRE-AUTO FLATS & RACKS 6862 506862 ABOX/RBOX/GONX CAR HIRE - NET POSTING 8530 534110 CAR HIRE-FOREIGN TIME & MILE 6863 506863 CH - TTX NON-INTERMODAL FLAT POSTING 8530 534110 CAR HIRE-FOREIGN TIME & MILE 6864 506864 CAR HIRE - TTX DOUBLESTACK POSTING 8532 534130 CAR HIRE-INTERMODAL 6865 506865 FOREIGN DOUBLESTACK CAR HIRE POSTING 8532 534130 CAR HIRE-INTERMODAL 6866 506866 FOREIGN CONVENTIONAL INTERMDL POSTING 8532 534130 CAR HIRE-INTERMODAL 6867 506869 JOINT FACILITY NORMALIZATION POSTING 8668 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6868 506869 JOINT FACILITY NORMALIZATION POSTING 8668 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6869 506869 JOINT FACILITY NORMALIZATION POSTING 8669 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR6870 506870 LAUNDRY AND DRY CLEANING POSTING 8571 556600 OTHER CONTRACT SERVICES 6871 506871 RAILINC - TRAIN II POSTING 8564 556400 RAILINC USAGE FEES 6872 506872 RAILINC - UMLER MAINTENANCE POSTING 8564 556400 RAILINC USAGE FEES 6873 506873 RAILINC - TELECOMMUNICATIONS POSTING 8564 556400 RAILINC USAGE FEES 6874 506874 RAILINC - ISS POSTING 8564 556400 RAILINC USAGE FEES 6875 506875 RAILINC - TDX/REN POSTING 8564 556400 RAILINC USAGE FEES 6876 506876 RAILINC - TTCI POSTING 8564 556400 RAILINC USAGE FEES 6877 506877 RAILINC - DEPRESCRIPTION POSTING 8564 556400 RAILINC USAGE FEES 6878 506878 RAILINC CIF POSTING 8564 556400 RAILINC USAGE FEES 6879 506879 PURCHASED RAIL - CREDIT UPM POSTING 8581 556660 PURCHASED SERVICES-RAIL 6880 506880 TRAIN DYNAMIC ANALYZER - LEASE POSTING 8571 556600 OTHER CONTRACT SERVICES 6881 506881 PURCH TRANS-MOTOR CARRIERS POSTING 8580 556650 PURCHASED TRANSPORTATION 6882 506882 PURCH TRANS-RAILROADS POSTING 8580 556650 PURCHASED TRANSPORTATION 6883 506883 PURCH TRANS-AIRLINES POSTING 8580 556650 PURCHASED TRANSPORTATION 6884 506884 PURCHASED SERVICES-SYSTEM RAIL POSTING 8581 556660 PURCHASED SERVICES-RAIL 6885 506885 PURCHASED SERVICES-FOREIGN RAI POSTING 8581 556660 PURCHASED SERVICES-RAIL 6886 506886 PURCHASED SERVICES-SYS DRAYAGE POSTING 8582 556670 PURCHASED SERVICES-DRAYAGE

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

6887 506887 PURCHASED SERVICES-OTH DRAYAGE POSTING 8582 556670 PURCHASED SERVICES-DRAYAGE 6888 506889 PURCH SERVICES-STORAGE-UPDS POSTING 8583 556000 TOTAL MISC. CONTRACT FEES6889 506889 PURCH SERVICES-STORAGE-UPDS POSTING 8584 556000 TOTAL MISC. CONTRACT FEES6890 506890 LEASED RENTAL EXP-LOCOMOTIVES POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6891 506891 LONG-TERM LEASE EXP-FRT CARS POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6892 506892 LEASE RENTAL EXP-TRLR & CONT POSTING 8538 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6893 506893 LEASE RENTAL EXP-OTHER EQUIP POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6894 506894 SHT-TRM LEASE/RENT EXP-FRT CAR POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6895 506895 LEASE RENTAL INC-LOCOMOTIVES POSTING 8537 533300 NONINTRMDL LEASED EQUIP - INCOME 6896 506896 LEASE RENTAL INC-FREIGHT CARS POSTING 8537 533300 NONINTRMDL LEASED EQUIP - INCOME 6897 506898 LEASE RENTAL INC-OTHER EQUIP POSTING 8538 533300 NONINTRMDL LEASED EQUIP - INCOME 6898 506898 LEASE RENTAL INC-OTHER EQUIP POSTING 8537 533300 NONINTRMDL LEASED EQUIP - INCOME 6899 506899 MISC RAILINC EXPENSES POSTING 8564 556400 RAILINC USAGE FEES 6901 506901 GATE & HATCH REPAIR POSTING 8536 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6902 506990 MISC CONTRACT SERVICES POSTING 8589 556600 OTHER CONTRACT SERVICES 6903 506899 MISC RAILINC EXPENSES POSTING 8564 556400 RAILINC USAGE FEES 6904 506904 RAILINC - CAR SERVICE/HIRE POSTING 8564 556400 RAILINC USAGE FEES 6905 506899 MISC RAILINC EXPENSES POSTING 8564 556400 RAILINC USAGE FEES 6910 504849 OTHER FUELS POSTING 8610 522000 FUEL - OTHER6959 506960 WO ADJ-RPR BILLED TO OTH-CR POSTING 8576 556610 WORK ORDER ADJ-PURCHASED SV 6960 506960 WO ADJ-RPR BILLED TO OTH-CR POSTING 8576 556610 WORK ORDER ADJ-PURCHASED SV 6961 506961 WO ADJ-OTH PURCHASED SV POSTING 8576 556610 WORK ORDER ADJ-PURCHASED SV 6962 506962 FREIGHT CAR LEASES -SCRAPPED POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6963 506964 FREIGHT CAR LEASES POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6964 506964 FREIGHT CAR LEASES POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6965 506965 FREIGHT CAR LEASES-MGMNT FEES POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6966 506966 FRT CAR LEASES-REPAIR EXPENSES POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6967 506967 FRT CAR LEASES-DESTROYED EQUIP POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6968 506968 FRT CAR LEASES-OFFLINE RECEIPT POSTING 8537 534300 NONINTRMDL LEASED EQUIP 6969 506969 CONTRACT SECURITY POSTING 8571 556600 OTHER CONTRACT SERVICES 6971 506971 CONTRACT LABOR-PROG/IT RELATED POSTING 8571 556600 OTHER CONTRACT SERVICES 6972 506972 CONTRACT LABOR-NON IT RELATED POSTING 8571 556600 OTHER CONTRACT SERVICES 6973 506973 GATE INSPECTIONS/SERVICES POSTING 8571 556600 OTHER CONTRACT SERVICES 6974 506974 EXPERT ON ALERT POSTING 8571 556600 OTHER CONTRACT SERVICES 6975 506975 FITNESS CENTER DUES POSTING 8571 556600 OTHER CONTRACT SERVICES 6976 506976 STACKING POSTING 556600 OTHER CONTRACT SERVICES 6977 506977 YARD INVENTORY RECONCILIATION POSTING 556600 OTHER CONTRACT SERVICES 6978 506978 PROJ BILLING - PURCH SVCS VOUCHER POSTING 558000 ADJ TO PURCHASED SERVICES 6979 506979 INVEST ACCT TRANSF - PURCH SVCS POSTING 556600 OTHER CONTRACT SERVICES 6980 506980 OVERHEAD CR-INVEST ACCT-PURCH POSTING 8571 556600 OTHER CONTRACT SERVICES 6981 506981 B/C-OTHER PURCHASED SERVICES POSTING 8575 558000 ADJ TO PURCHASED SERVICES 6982 506990 MISC CONTRACT SERVICES POSTING 8573 556600 OTHER CONTRACT SERVICES 6983 507671 B/C-OTHER EQUIPMENT REPAIRS POSTING 8575 556000 TOTAL MISC. CONTRACT FEES6984 506986 B/C-3RD PARTY-OTHER POSTING 8575 558000 ADJ TO PURCHASED SERVICES 6985 506986 B/C-3RD PARTY-OTHER POSTING 8575 558000 ADJ TO PURCHASED SERVICES 6986 506986 B/C-3RD PARTY-OTHER POSTING 8575 558000 ADJ TO PURCHASED SERVICES 6987 506989 LOBBYING/MISC. POSTING 8570 556000 TOTAL MISC. CONTRACT FEES6988 506989 LOBBYING/MISC. POSTING 8570 556000 TOTAL MISC. CONTRACT FEES6989 506989 LOBBYING/MISC. POSTING 8570 556000 TOTAL MISC. CONTRACT FEES6990 506990 MISC CONTRACT SERVICES POSTING 8571 556600 OTHER CONTRACT SERVICES 6991 506991 TELEVISION COMMUNICATIONS POSTING 8545 556200 PRINT, TV, WEB COMMUNICATIONS 6992 506992 SUB CO ELIM/PUR SV-RL&DRAYAGE POSTING 8595 556000 TOTAL MISC. CONTRACT FEES6993 506995 UPT INTERNAL CONTRACT SERVICES POSTING 8587 575000 TOTAL PROFESSIONAL FEES - OTHER6994 506994 INTERNAL CONTRACT SVCS TRANFER POSTING 8579 556000 TOTAL MISC. CONTRACT FEES6995 506995 UPT INTERNAL CONTRACT SERVICES POSTING 8572 575000 TOTAL PROFESSIONAL FEES - OTHER6996 506996 SUB CO. ELIM-OTHER EQUIP RENTS POSTING 8592 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE6997 506997 SUB CO ELIM-EQUIPMENT RENTS POSTING 8594 556000 TOTAL MISC. CONTRACT FEES6998 506998 UPT INTERDEPARTMENTAL SERVICES POSTING 8578 575000 TOTAL PROFESSIONAL FEES - OTHER6999 506999 SUB CO ELIM-PURCHASED SERVICES POSTING 8593 556000 TOTAL MISC. CONTRACT FEES7102 507102 POSTAGE POSTING 8700 579000 TOTAL OTHER GENERAL EXPENSES7103 507103 EXPRESS MAIL SERVICE POSTING 8701 579000 TOTAL OTHER GENERAL EXPENSES7120 507120 BOOKS AND PERIODICALS POSTING 8702 579000 TOTAL OTHER GENERAL EXPENSES7130 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7131 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7132 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7133 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7134 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7135 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7136 507130 UPT PASS THRU CHGR DATA CENTER POSTING 8711 579000 TOTAL OTHER GENERAL EXPENSES7140 507140 PHOTO & AUDIOVISUAL EQUIPMENT POSTING 8712 579000 TOTAL OTHER GENERAL EXPENSES7151 507151 COPY EQUIPMENT - RENTAL POSTING 8735 539000 RENT EXPENSE - OTHER7153 507153 COPY EQUIPMENT - MAINTENANCE POSTING 8716 579000 TOTAL OTHER GENERAL EXPENSES7201 507201 FURN & OFF EQUIP-RENTAL POSTING 8731 539000 RENT EXPENSE - OTHER7202 507202 FURN & OFF EQUIP-SUPPLIES POSTING 8704 552300 FURNITURE & OFFICE EQUIP-SUP 7203 507203 FURN & OFF EQUIP-PUR & RPR POSTING 8714 579030 FURN,ACCTG MACH & OFFICE EQUIP 7211 507211 RENTAL OF SANITARY TOILETS-WO POSTING 8739 539000 RENT EXPENSE - OTHER7212 507211 RENTAL OF SANITARY TOILETS-WO POSTING 8739 539000 RENT EXPENSE - OTHER

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

7213 507213 PASSENGER TICKET SERVICE CHG POSTING 8804 579500 MISC GENERAL EXPENSES 7216 507216 MAINTENANCE - AIRCRAFT POSTING 8804 574000 TOTAL REPAIRS & MAINTENANCE - CONT7217 507217 PROVISIONS FOR OVRHAUL AIR ENG POSTING 8804 574000 TOTAL REPAIRS & MAINTENANCE - CONT7218 506851 PURCHASED SERVICES - EQUIPMENT POSTING 8804 534500 PURCHASED SERVICES - EQUIPMENT 7219 507219 FREIGHT CAR STORAGE EXP POSTING 8804 534500 PURCHASED SERVICES - EQUIPMENT 7220 507220 OFFICE SPACE OR BLDG RENTALS POSTING 8768 531000 PROPERTY & OFFICE RENT7221 507290 MISCELLANEOUS RENTALS POSTING 8769 539000 RENT EXPENSE - OTHER7222 507220 OFFICE SPACE OR BLDG RENTALS POSTING 8769 531000 PROPERTY & OFFICE RENT7224 507224 LEASED UPMF RAMPERS / TRACTORS POSTING 8756 535000 OTHER EQUIPMENT - RENT7225 507225 LEASED UPMF TRACTORS-R&M POSTING 8756 574000 TOTAL REPAIRS & MAINTENANCE - CONT7226 507226 LEASED UPMF SVC TRKS-R&M POSTING 8756 574000 TOTAL REPAIRS & MAINTENANCE - CONT7227 507224 LEASED UPMF RAMPERS / TRACTORS POSTING 8754 535000 OTHER EQUIPMENT - RENT7228 507224 LEASED UPMF RAMPERS / TRACTORS POSTING 8754 535000 OTHER EQUIPMENT - RENT7229 507242 MACHINE & EQUIPMENT RENTAL POSTING 8535 535000 OTHER EQUIPMENT - RENT7230 507230 LEASED AUTOS-RENTAL POSTING 8754 535000 OTHER EQUIPMENT - RENT7231 507231 LEASED AUTOS-REPAIR & MNTCE POSTING 8756 556000 TOTAL MISC. CONTRACT FEES7232 507232 LEASED AUTOS-TAXES POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7233 507233 LEASED AUTOS-LICENSE & PERMITS POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7234 507234 LEASED AUTOS-MISC. EXPENSES POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7235 507235 LEASED AUTO ACCD EXP-RECOVERY POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7236 507236 LEASED UPMF EQUIPMENT - OTHER POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7237 507236 LEASED UPMF EQUIPMENT - OTHER POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7238 507236 LEASED UPMF EQUIPMENT - OTHER POSTING 8758 579100 LEASED AUTO - OTHER EXPENSES 7241 507242 MACHINE & EQUIPMENT RENTAL POSTING 8759 535000 OTHER EQUIPMENT - RENT7242 507242 MACHINE & EQUIPMENT RENTAL POSTING 8759 535000 OTHER EQUIPMENT - RENT7251 507251 DATA RECORDING & TRANSM EQUIP POSTING 8737 539000 RENT EXPENSE - OTHER7252 507251 DATA RECORDING & TRANSM EQUIP POSTING 8737 539000 RENT EXPENSE - OTHER7253 507253 DATA RECORD & TRANSM-MNTCE POSTING 8720 579040 DATA RECORDING & TRANSM EQUIP 7254 507256 DATA RECORD & TRANSM-CONTRACT POSTING 8720 579040 DATA RECORDING & TRANSM EQUIP 7255 507255 DATA RECORD & TRANSM-SUPPLIES POSTING 8710 552000 OTHER MATERIAL7256 507256 DATA RECORD & TRANSM-CONTRACT POSTING 8720 579040 DATA RECORDING & TRANSM EQUIP 7257 507257 MULTI FUNCTION DEVICE-RENTAL POSTING 8718 539000 RENT EXPENSE - OTHER7258 507260 MULTI FUNCTION DEVICE-OTHER POSTING 8718 579040 DATA RECORDING & TRANSM EQUIP 7259 507259 MULTI FUNCTION DEVICE-SUPPLIES POSTING 8718 552300 FURNITURE & OFFICE EQUIP-SUP 7260 507260 MULTI FUNCTION DEVICE-OTHER POSTING 8718 579040 DATA RECORDING & TRANSM EQUIP 7261 507261 COMPUTER EQUIPMENT RENTAL POSTING 8713 539000 RENT EXPENSE - OTHER7263 507263 MAINFRAME COMP EQPT-NON-CNT-MT POSTING 8715 556630 COMPUTER EQUIPMENT-MAINTENANCE 7264 507264 COMPUTER EQUIP-FREIGHT CHARGES POSTING 8717 579510 COMPUTER EQUIPMENT-HARDWARE 7265 507265 COMPUTER EQUIP SUP-DATA CENTER POSTING 8708 552000 OTHER MATERIAL7266 507266 MAINFRAME COMP EQPT-CONT MAINT POSTING 8715 556630 COMPUTER EQUIPMENT-MAINTENANCE 7267 507267 PC/WORKSTATION SOFTWARE POSTING 8719 577500 PC/WORK STATION SOFTWARE 7268 507268 COMPUTER EQUIP-TIMESHARING SV POSTING 8721 579000 TOTAL OTHER GENERAL EXPENSES7269 507269 HARDWARE POSTING 8717 579510 COMPUTER EQUIPMENT-HARDWARE 7270 507270 DATA CENTER MF SOFTWARE POSTING 8709 579000 TOTAL OTHER GENERAL EXPENSES7271 507271 LAN SOFTWARE POSTING 8707 579000 TOTAL OTHER GENERAL EXPENSES7272 507272 SOFTWARE MAINTENANCE POSTING 8719 556630 COMPUTER EQUIPMENT-MAINTENANCE 7273 507273 DIST COMP EQPT-NON CONT MAINT POSTING 8715 556630 COMPUTER EQUIPMENT-MAINTENANCE 7276 507276 DIST COMP EQPT-CONT MAINT POSTING 8715 556630 COMPUTER EQUIPMENT-MAINTENANCE 7277 507277 LEASED AUTOS - RENTAL TAXES POSTING 579100 LEASED AUTO - OTHER EXPENSES 7278 507278 LEASED AUTOS - ADMIN FEES POSTING 579100 LEASED AUTO - OTHER EXPENSES 7283 507286 ELEC ACCTG MACH-CONTRACT MNTCE POSTING 8714 579030 FURN,ACCTG MACH & OFFICE EQUIP 7286 507286 ELEC ACCTG MACH-CONTRACT MNTCE POSTING 8714 579030 FURN,ACCTG MACH & OFFICE EQUIP 7290 507290 MISCELLANEOUS RENTALS POSTING 8771 539000 RENT EXPENSE - OTHER7291 507291 MISCELLANEOUS LEASED EXP POSTING 8771 539000 RENT EXPENSE - OTHER7292 507292 LEASE EXPENSE-AIRCRAFT POSTING 8771 539000 RENT EXPENSE - OTHER7300 507300 DAMAGE TO PROP OF OTH-ACTUAL POSTING 8748 569000 TOTAL OTHER CASUALTY7309 507309 INVEST ACCT TRANSF - CASUALTY POSTING 563000 INJURIES TO PERSONS 7310 507310 OVERHEAD CR-INVEST ACCT-CASUA POSTING 8746 563000 INJURIES TO PERSONS 7311 507311 LOSS & DAMAGE FRT-ACCRUAL POSTING 8742 564000 LOSS AND DAMAGE FREIGHT 7312 507312 NONLABOR STAFF MTG EXPS POSTING 8804 579500 MISC GENERAL EXPENSES 7313 507313 ALTERNATIVE MODE COST POSTING 8743 579000 TOTAL OTHER GENERAL EXPENSES7314 507314 REV REDUCTION SERVICE REFUND POSTING 8744 579000 TOTAL OTHER GENERAL EXPENSES7315 507640 OTHER GENERAL ADJUSTMENT POSTING 8745 579000 TOTAL OTHER GENERAL EXPENSES7320 507320 INJURIES TO PERSONS - ACTUAL POSTING 8746 563000 INJURIES TO PERSONS 7321 507321 INJURIES TO PERSONS - ACCRUAL POSTING 8746 563000 INJURIES TO PERSONS 7322 507322 TOXIC TORTS POSTING 8747 562000 TOTAL ENVIRONMENTAL7332 507332 WO ADJ-OTHER CASUALTIES POSTING 8807 561100 INSURANCE 7336 507336 PROJ BILLING - EQUIPMENT ADDITIVE POSTING 579530 GENERAL EXP-BILLS COLLECTIBLE 7337 507337 B/C-EQUIPMENT POSTING 8806 579530 GENERAL EXP-BILLS COLLECTIBLE 7341 507341 DESTRUCTION OF FOREIGN EQUIP POSTING 8750 561000 TOTAL CASUALTY7343 507343 TLRS,CONTR&CHAS-LOST/STLN/DSTD POSTING 8750 579000 TOTAL OTHER GENERAL EXPENSES7360 507360 FREIGHT OVERCHARGE PAYMENTS POSTING 8788 564000 LOSS AND DAMAGE FREIGHT 7371 507371 BAD DEBTS - RESERVE POSTING 8770 576000 BAD DEBT RESERVE 7390 507390 DISPOSITION/SALE OF FRT TRAIL POSTING 8794 574000 TOTAL REPAIRS & MAINTENANCE - CONT7398 507398 OVER/SHORT COMMUTER TICKET SAL POSTING 8804 572100 PERSONAL & TRAVEL EXPENSES 7400 507400 SCRAP RECOVERY POSTING 8796 552000 OTHER MATERIAL7420 507420 SALE OF SCRAP OR OTH MATL POSTING 8794 579000 TOTAL OTHER GENERAL EXPENSES

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

7425 507426 DISPOSAL/OBSOLETE MATL & SUP POSTING 8738 552000 OTHER MATERIAL7426 507426 DISPOSAL/OBSOLETE MATL & SUP POSTING 8738 552000 OTHER MATERIAL7430 507430 UNAPPLIED COLLECTIONS POSTING 8804 579500 MISC GENERAL EXPENSES 7441 507441 CHARITABLE CONTRIBUTION/GIFT POSTING 8764 571500 CONTRIBUTIONS7442 507442 BUSINESS CONTRIBUTIONS POSTING 8764 571500 CONTRIBUTIONS7443 507443 MATCHING GIFTS POSTING 8764 571500 CONTRIBUTIONS7444 507444 FFEG MATCHING GIFTS POSTING 8764 571500 CONTRIBUTIONS7445 507445 POLITICAL CONTRIBUTIONS POSTING 571500 CONTRIBUTIONS7500 507509 OTHER PERSONAL EXPENSES POSTING 572100 PERSONAL & TRAVEL EXPENSES 7501 507509 OTHER PERSONAL EXPENSES POSTING 572100 PERSONAL & TRAVEL EXPENSES 7502 507502 AIRLINE TRAVEL EXPENSES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7503 507503 AUTOMOBILE RENTAL POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7504 507504 COMPANY MEETINGS POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7505 507505 RTO-FOREIGN LINE POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7506 507506 TRAVEL ALLOW-BMWE POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7507 507507 AUTO RNT-DOWN TIME-LEASED VEH POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7508 507508 CLC LODGING CHARGES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7509 507509 OTHER PERSONAL EXPENSES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7510 507510 LODGING ALLOW FOR TRMN & ENGMN POSTING 8760 556680 TRANSPORTATION EXP-T&E CREWS 7511 507511 LODGING ALLOW-DC&H OUTFIT CREW POSTING 8760 515640 TRANSFER & CONTRACT LABOR7512 507512 RNT-MOBILE HOME LOTS & HOUSING POSTING 8734 579070 OTHER EMP RELATIONS EXP 7513 507513 LODGING EXPENSES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7514 507514 MEAL EXPENSES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7515 507515 BUSINESS ENTERTAINMENT EXPENSE POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7516 507516 SPOUSAL TRAVEL EXPENSES POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7517 507517 COMPANY MEETING - MEALS POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7518 507518 DIR TRAVEL & ENT LEGISLATIVE POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7519 507519 PERSONAL EXP-WORK ORDER REL-OE POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7520 507520 MEAL ALLOW FOR TRMN & ENGMN POSTING 8765 572400 MEAL EXPENSE 7521 507521 MEAL ALLOW-DC&H OUTFIT CREWS POSTING 8765 572400 MEAL EXPENSE 7522 507522 PAYMENT FOR M/W CREW MEALS POSTING 8765 572400 MEAL EXPENSE 7523 507523 FIXED COST REIMBURSEMENT POSTING 8755 572300 EMP VEH OWNERSHIP PROG REIMB 7524 507524 EMP OWNSHP PROG MILGE REIMB #1 POSTING 8755 572300 EMP VEH OWNERSHIP PROG REIMB 7525 507525 REIMB. FROM SUB CO-EMP AIRFARE POSTING 8753 572200 EMP TRVL REIMBURSED FROM SUB C 7526 507526 ROAD HAUL TRANSP EXP-T&E CREWS POSTING 8761 556680 TRANSPORTATION EXP-T&E CREWS 7527 507527 YARD SHUTTLE SERVICE-T&E CREWS POSTING 8761 556680 TRANSPORTATION EXP-T&E CREWS 7528 507528 REIMBURSED FR SUB CO-CAR RENTL POSTING 8753 572200 EMP TRVL REIMBURSED FROM SUB C 7529 507529 REIMBURSED FROM SUB CO-LODGING POSTING 8753 572200 EMP TRVL REIMBURSED FROM SUB C 7530 507530 REIMBURSED FROM SUB CO - MEALS POSTING 8753 572200 EMP TRVL REIMBURSED FROM SUB C 7531 507531 REIMBURSED FR SUB CO OTHER POSTING 8753 572200 EMP TRVL REIMBURSED FROM SUB C 7532 507532 RELOCATION EXPENSES-AGREEMENT POSTING 8732 577000 EMPLOYE RELOCATION 7534 507534 TRANSP-HOUSEHOLD & PERS PROP POSTING 8732 577000 EMPLOYE RELOCATION 7535 507539 OTH RELOCATION EXP - NON-AGR POSTING 8732 577000 EMPLOYE RELOCATION 7536 507539 OTH RELOCATION EXP - NON-AGR POSTING 8732 577000 EMPLOYE RELOCATION 7537 507539 OTH RELOCATION EXP - NON-AGR POSTING 8732 577000 EMPLOYE RELOCATION 7538 507538 RESIDENCE SALE-PUR/LEASE EXP POSTING 8732 577000 EMPLOYE RELOCATION 7539 507539 OTH RELOCATION EXP - NON-AGR POSTING 8732 577000 EMPLOYE RELOCATION 7540 507540 IRS MILEAGE ALLOW REIMBURSEMNT POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7541 507541 UNION OFF/EMPL ENTERTAINMENT POSTING 8752 572100 PERSONAL & TRAVEL EXPENSES 7542 507542 EMPLOYE RECRUITMENT EXPENSE POSTING 8734 579070 OTHER EMP RELATIONS EXP 7543 507543 EMPLOYE SERVICE AWARDS POSTING 8734 579070 OTHER EMP RELATIONS EXP 7544 507544 OTHER COMMUNICATIONS POSTING 8545 556200 PRINT, TV, WEB COMMUNICATIONS 7545 507545 EMPLOYE ASSISTANCE PROGRAM POSTING 8734 579070 OTHER EMP RELATIONS EXP 7546 507546 EMPLOYEE TRANSFER ALLOWANCE POSTING 8732 577000 EMPLOYE RELOCATION 7547 507547 EMPLOYE REAL ESTATE ALLOWANCE POSTING 8732 577000 EMPLOYE RELOCATION 7548 507547 EMPLOYE REAL ESTATE ALLOWANCE POSTING 8732 577000 EMPLOYE RELOCATION 7549 507549 EMP RELATIONS EXP-MISC POSTING 8734 579070 OTHER EMP RELATIONS EXP 7550 507550 SAFETY PROMOTION EXPENSES POSTING 8740 579000 TOTAL OTHER GENERAL EXPENSES7551 507551 SAFETY INCENTIVE PROGRAM EXP. POSTING 8741 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS7552 507552 DUES & ASSES-PROFESSIONAL POSTING 8763 573100 OTHER DUES AND ASSESSMENTS 7553 507553 DUES & ASSESSMENTS-INDUSTRY POSTING 8762 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS7554 507554 DUES & ASSESSMENTS-CIVIC POSTING 8763 573100 OTHER DUES AND ASSESSMENTS 7555 507555 DUES & ASSMNTS-SOCIAL/ATHLETIC POSTING 8763 573100 OTHER DUES AND ASSESSMENTS 7556 507556 INITIATION FEES POSTING 8763 573100 OTHER DUES AND ASSESSMENTS 7557 507557 DUES & ASSESSMENTS - A A R POSTING 8767 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS7558 507558 EMP OWNSHP PROG MILGE REIMB #2 POSTING 8755 572300 EMP VEH OWNERSHIP PROG REIMB 7559 507559 DUES & ASSES-MISC POSTING 8763 573100 OTHER DUES AND ASSESSMENTS 7560 507560 EMP SAFETY SHOES-RECOLLECTIBLE POSTING 8733 574000 TOTAL REPAIRS & MAINTENANCE - CONT7561 507561 EMP SAFETY SHOES-NON-RECOL POSTING 8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES 7562 507562 CREDIT NEW HIRE UNIFORMS-COMMU POSTING 8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES 7563 507563 WORK GLOVES - RECOLLECTIBLE POSTING 8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES 7564 507564 RECYCLE WORK WEAR POSTING 8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES 7566 507557 DUES & ASSESSMENTS - A A R POSTING 8767 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS7567 507567 FUEL SURCHARGE POSTING 8761 556680 TRANSPORTATION EXP-T&E CREWS 7568 507567 FUEL SURCHARGE POSTING 8761 556680 TRANSPORTATION EXP-T&E CREWS 7569 507569 SAFETY EQUIPMENT-MISCELLANEOUS POSTING 8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES 7570 507570 CELLULAR TELEPHONES POSTING 8761 556680 TRANSPORTATION EXP-T&E CREWS

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

7580 507580 MEDICAL EXPENSES-EXCL EYE EXAM POSTING 8736 579520 MEDICAL EXPENSES 7581 507581 EYES EXAMS-MANDATORY EYE PROT POSTING 8736 579520 MEDICAL EXPENSES 7582 507582 PREVENTATIVE MEDICAL EXPENSES POSTING 8736 579520 MEDICAL EXPENSES 7583 507583 DRUG/ALC EVAL-RANDOM-LAB EXP POSTING 8803 579200 DRUG & ALCOHOL TESTING EXPENSE 7584 507584 DRUG/ALC EVAL-RANDOM-OTHER EXP POSTING 8803 579200 DRUG & ALCOHOL TESTING EXPENSE 7585 507585 DRUG/ALC EVAL-NONRANDOM-LAB EX POSTING 8803 579200 DRUG & ALCOHOL TESTING EXPENSE 7586 507586 DRUG/ALC EVAL-NONRANDOM-OTH EX POSTING 8803 579200 DRUG & ALCOHOL TESTING EXPENSE 7590 507590 CONSULTING FEES & EXPENSES POSTING 8722 557000 TOTAL PROFESSIONAL FEES7591 507591 DIRECTOR FEES POSTING 8725 579000 TOTAL OTHER GENERAL EXPENSES7592 507592 INVESTOR RELATIONS POSTING 8727 579000 TOTAL OTHER GENERAL EXPENSES7595 507595 ACCTG FEES-CO VEHICLES POSTING 8804 579500 MISC GENERAL EXPENSES 7600 507600 LEGISLATIVE EXPENSES POSTING 8723 579000 TOTAL OTHER GENERAL EXPENSES7610 507610 INS-PREMIUMS & RESERVE ACCTS POSTING 8766 561100 INSURANCE 7611 507611 WASATCH INS CDTD TO SUBS POSTING 8766 561100 INSURANCE 7612 507612 PROJ BILLING - INSURANCE ADDITIVE POSTING 561100 INSURANCE 7620 507620 LICENSES & PERMITS POSTING 8804 579500 MISC GENERAL EXPENSES 7626 507626 RECORDING FEES POSTING 8804 579500 MISC GENERAL EXPENSES 7627 507799 UNDISTRIBUTED-MISC EXP POSTING 8804 579500 MISC GENERAL EXPENSES 7628 507628 TRUSTEE FEES POSTING 8804 579500 MISC GENERAL EXPENSES 7629 507629 TRANSFER FEES POSTING 8804 579500 MISC GENERAL EXPENSES 7635 507635 GOVT FRT CAR INSPECTION FEE POSTING 8804 579500 MISC GENERAL EXPENSES 7637 507637 FINES & PENALTIES - LITIGATION POSTING 579500 MISC GENERAL EXPENSES 7638 507638 FINES & PENALTIES - FRA POSTING 579500 MISC GENERAL EXPENSES 7639 507639 FINES & PENALT-CITY ORDINANCE POSTING 8804 579500 MISC GENERAL EXPENSES 7640 507640 OTHER GENERAL ADJUSTMENT POSTING 8790 579000 TOTAL OTHER GENERAL EXPENSES7641 507641 TUITION AID EXPENSE POSTING 8724 515640 TRANSFER & CONTRACT LABOR7642 507642 SPECIAL EDUCATION EXPENSE POSTING 8726 579050 SPECIAL EDUCATION EXPENSE 7643 507643 SCHOLARSHIPS-AGRICULTURAL POSTING 8728 579000 TOTAL OTHER GENERAL EXPENSES7644 507644 SCHOLARSHIPS-EMP DEPENDENTS POSTING 8730 579000 TOTAL OTHER GENERAL EXPENSES7645 507645 UPT SEMINARS & CONFERENCES POSTING 8726 579050 SPECIAL EDUCATION EXPENSE 7669 507669 B/C - FREIGHT CAR REPAIRS POSTING 8800 555300 A.A.R. BILLING CREDITS 7670 507670 B/C-FREIGHT CAR REPAIR-AAR POSTING 8798 555300 A.A.R. BILLING CREDITS 7671 507671 B/C-OTHER EQUIPMENT REPAIRS POSTING 8800 556000 TOTAL MISC. CONTRACT FEES7672 507672 B/C-WAY & STRUCTURE REPAIRS POSTING 8800 574100 OTHER CREDITS 7673 507673 B/C-TIRE REPAIRS POSTING 8800 574100 OTHER CREDITS 7674 507670 B/C-FREIGHT CAR REPAIR-AAR POSTING 8798 555300 A.A.R. BILLING CREDITS 7675 507670 B/C-FREIGHT CAR REPAIR-AAR POSTING 8798 555300 A.A.R. BILLING CREDITS 7676 507676 B/C POOL MAINTENANCE REPAIR POSTING 8798 555300 A.A.R. BILLING CREDITS 7678 507678 B/C-MPS UNIT REPAIRS-AAR POSTING 8798 555300 A.A.R. BILLING CREDITS 7680 507680 INDUSTRY CAR-REPAIR BILLING POSTING 8798 555300 A.A.R. BILLING CREDITS 7705 507705 PROJ BILLING - STATE TAX ADDITIVE POSTING 578000 TOTAL OTHER TAXES7706 507706 INCOME TAX MEXICO (CAR HIRE TAXES - MEXICAN BILLING) POSTING 8819 578100 MEXICAN TAXES 7707 507707 PROFIT SHARING TAX-MEXICO POSTING 8819 578100 MEXICAN TAXES 7708 507708 STATE & LOCAL TAXES-MEXICO POSTING 8819 578100 MEXICAN TAXES 7709 507709 VALUE ADDED TAX-MEXICO POSTING 8819 578100 MEXICAN TAXES 7710 507710 OTHER TAXES-MEXICO POSTING 8819 578100 MEXICAN TAXES 7711 507711 PROPERTY TAX - OPERATING PROPERTY POSTING 8810 578000 TOTAL OTHER TAXES7712 507715 OTHER TAXES POSTING 8816 578000 TOTAL OTHER TAXES7713 507713 SALES & USE TAXES POSTING 8812 578000 TOTAL OTHER TAXES7714 507714 MISCELLANEOUS TAXES POSTING 8813 578000 TOTAL OTHER TAXES7715 507715 OTHER TAXES POSTING 8814 578000 TOTAL OTHER TAXES7716 507717 FEDERAL TAX-GAS & DIESEL FUEL POSTING 8816 522000 FUEL - OTHER7717 507717 FEDERAL TAX-GAS & DIESEL FUEL POSTING 8816 522000 FUEL - OTHER7718 507717 FEDERAL TAX-GAS & DIESEL FUEL POSTING 8818 522000 FUEL - OTHER7719 507719 HAZARDOUS WASTE-TAX POSTING 8815 578000 TOTAL OTHER TAXES7745 507745 INVEST ACCT TRANSF - GEN-OTH POSTING 8808 574000 TOTAL REPAIRS & MAINTENANCE - CONT7746 507746 OVERHEAD CR-INVEST ACCT-NON-PR POSTING 8809 574000 TOTAL REPAIRS & MAINTENANCE - CONT7747 507747 OVERHEAD CR-INVEST ACCT-FUEL (LOCO) POSTING 8318 522510 OVERHEAD CR-INVEST ACCT-FUEL (LOCO)7748 507748 CR-DUPL OVHD CHGD COMM.CHICAGO POSTING 8800 574100 OTHER CREDITS 7749 507749 COST OF REMOVAL ADDITIVE POSTING 8829 574000 TOTAL REPAIRS & MAINTENANCE - CONT7750 507750 EQUITY INCOME - NON EQ RELATED POSTING 8811 579000 TOTAL OTHER GENERAL EXPENSES7751 507751 EQUITY INCOME - EQ LEASE RELAT POSTING 8817 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE7777 507777 OPERATING EXPENSE DEFAULT-OTH POSTING 579500 MISC GENERAL EXPENSES 7778 507778 DATA MIGRATION USE ONLY - OE POSTING 579500 MISC GENERAL EXPENSES 7779 507779 AUC DATA MIGRATION POSTING 579500 AUC DATA MIGRATION - LINE ITEMS7785 507785 PROJ BILLING - CORRECTIONS POSTING 579530 GENERAL EXP-BILLS COLLECTIBLE 7786 507786 PROJ BILLING - MISCELLANEOUS POSTING 552250 ADJUSTMENTS TO MATERIAL & SUPP 7787 507787 PROJ BILLING - OTHER RECOLLECTS POSTING 579530 GENERAL EXP-BILLS COLLECTIBLE 7788 507788 EXPATRIATE EXPENSES - UPT ONLY POSTING 8802 579000 TOTAL OTHER GENERAL EXPENSES7789 507799 UNDISTRIBUTED-MISC EXP POSTING 8804 579500 MISC GENERAL EXPENSES 7790 507790 MISCELLANEOUS EXPENSES POSTING 8804 579500 MISC GENERAL EXPENSES 7791 507791 LOSS ON ACCT RECEIVABLE SALE POSTING 8801 579000 TOTAL OTHER GENERAL EXPENSES7792 504580 FREIGHT CHARGES-INVENTORY POSTING 8804 552200 MATERIAL FREIGHT CHARGES 7793 507793 MASS TRANSIT SUBSIDY POSTING 8804 579500 MISC GENERAL EXPENSES 7794 507795 RESTRUCTURING-GENERAL POSTING 8799 579900 RESTRUCTURING CHARGE 7795 507795 RESTRUCTURING-GENERAL POSTING 8799 579900 RESTRUCTURING CHARGE 7796 507796 WORK ORDER ADJ-OTH EXP POSTING 8807 579000 TOTAL OTHER GENERAL EXPENSES

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Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

7797 507797 B/C CREDIT-GENERAL EXPENSES POSTING 8806 579530 GENERAL EXP-BILLS COLLECTIBLE 7798 507799 UNDISTRIBUTED-MISC EXP POSTING 8804 579500 MISC GENERAL EXPENSES 7799 507799 UNDISTRIBUTED-MISC EXP POSTING 8804 579500 MISC GENERAL EXPENSES 7804 507804 DEPR-PUR ACCTG ADJ-RD & TRACK POSTING 8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT 7805 507805 DEPR-PUR ACCTG ADJ-LOCO POSTING 8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT 7806 507806 DEPR-PUR ACCTG ADJ-OTHER EQUIP POSTING 8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT 7807 507807 DEPR-PUR ACCTG ADJ-SHOP MACH POSTING 8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT 7808 507808 DEPR-PUR ACCTG ADJ-FRT CARS POSTING 8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT 7811 507811 RETIREMENTS-ROAD PROPERTY POSTING 8774 549000 DEPRECIATION - OTHER7812 507811 RETIREMENTS-ROAD PROPERTY POSTING 8776 549000 DEPRECIATION - OTHER7813 507811 RETIREMENTS-ROAD PROPERTY POSTING 8772 549000 DEPRECIATION - OTHER7821 507821 AMORTIZATION OF GOODWILL POSTING 8797 549000 DEPRECIATION - OTHER7831 507831 DEPRECIATION-ROAD PROPERTY POSTING 8778 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7832 507832 DEPRECIATION-LOCOMOTIVES POSTING 8782 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7833 507833 DEPRECIATION-FREIGHT CARS POSTING 8783 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7834 507834 DEPRECIATION-COMPUTER EQUIPMEN POSTING 8784 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7835 507835 DEPRECIATION-SHOP EQUIPMENT POSTING 8780 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7836 507836 DEPRECIATION-OTHER EQUIPMENT POSTING 8781 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7837 507836 DEPRECIATION-OTHER EQUIPMENT POSTING 8785 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7838 507836 DEPRECIATION-OTHER EQUIPMENT POSTING 8785 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7839 507835 DEPRECIATION-SHOP EQUIPMENT POSTING 8780 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7840 507836 DEPRECIATION-OTHER EQUIPMENT POSTING 8785 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7841 507841 DEPRECIATION-SOFTWARE POSTING 8786 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7842 507842 DEPR-ENGR CAP OVERHEAD CR POSTING 8777 541100 DEPR - CAPITAL OVERHEAD CREDIT 7843 507843 DEPR-WRK TRAIN(LOCA) CAP OH CR POSTING 8777 541100 DEPR - CAPITAL OVERHEAD CREDIT 7844 507844 DEPR-WK TRN(FRT CAR) CAP OH CR POSTING 8777 541100 DEPR - CAPITAL OVERHEAD CREDIT 7845 507845 DEPR-MECH(SHOPS) CAP OH CR POSTING 8777 541100 DEPR - CAPITAL OVERHEAD CREDIT 7846 507846 INVEST ACCT TRANSF - DEPRECIATION POSTING 541000 DEPRECIATION, DEPLETION, & AMORTIZATION7999 507999 SUB CO ELIM-GENERAL POSTING 8793 579000 TOTAL OTHER GENERAL EXPENSES8000 511100 TRAIN & ENGINE CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8001 511110 TRAIN & ENGINE CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8002 502802 TRAIN & ENGINE CREW - ITD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8003 502822 TRAIN & ENGINE CREW - FTD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8004 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8005 502842 TRAIN & ENGINE CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8006 502852 TRAIN & ENGINE CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8007 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8008 502948 TRANSFER ALLOWANCE-OPERATING PYRAMID 8940 511460 SEV, RELO, & OTHER - OPERATING8010 511100 TRAIN & ENGINE CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8011 511110 TRAIN & ENGINE CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8012 502802 TRAIN & ENGINE CREW - ITD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8013 502824 SWITCH CREW - FTD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8014 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8015 502842 TRAIN & ENGINE CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8016 502852 TRAIN & ENGINE CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8017 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8020 511200 SWITCH CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8021 511210 SWITCH CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8024 511230 SWITCH CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8025 502844 SWITCH CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8026 502854 SWITCH CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8027 511230 SWITCH CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8028 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8029 511230 SWITCH CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8030 511100 TRAIN & ENGINE CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8031 511110 TRAIN & ENGINE CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8032 502802 TRAIN & ENGINE CREW - ITD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8033 502822 TRAIN & ENGINE CREW - FTD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8034 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8035 502842 TRAIN & ENGINE CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8036 502852 TRAIN & ENGINE CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8037 511440 OTHER COMPENSATION-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8038 502958 EMPLOYEE INVOLVEMENT-OP-AGRMT PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8039 511630 TRAINING - OPERATING - AGRMT PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8040 511200 SWITCH CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8041 511210 SWITCH CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8042 501817 INCENTIVE BONUS OPR PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8043 511430 RULES & SAFETY RELATED COST-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8044 511440 OTHER COMPENSATION-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8045 511450 PROTECTION PAY-OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8046 511460 SEV, RELO, & OTHER - OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8047 502868 ATCS TRAINERS-OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8048 502867 ATTENDING RULES CLASSES-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8049 502961 WAGE CLAIM SETTLEMENTS-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8050 511100 TRAIN & ENGINE CREW - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8051 511110 TRAIN & ENGINE CREW - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8052 502802 TRAIN & ENGINE CREW - ITD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

8053 502824 SWITCH CREW - FTD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8054 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8055 502842 TRAIN & ENGINE CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8056 502852 TRAIN & ENGINE CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8057 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8059 511490 DRUG & ALCOHOL EVAL-OPER PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8060 511300 WORK TRAIN / RAIL RUNNING - ST PYRAMID 8940 511000 TOTAL OPERATING LABOR8061 511310 WORK TRAIN / RAIL RUNNING - OT PYRAMID 8940 511000 TOTAL OPERATING LABOR8062 502802 TRAIN & ENGINE CREW - ITD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8063 502824 SWITCH CREW - FTD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8064 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8065 502842 TRAIN & ENGINE CREW - DEADHEAD PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8066 502852 TRAIN & ENGINE CREW - HELDAWAY PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8067 511130 TRAIN & ENGINE CREW - ARBS PYRAMID 8940 511000 TOTAL OPERATING LABOR8068 502868 ATCS TRAINERS-OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8069 502868 ATCS TRAINERS-OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8070 511650 VACATION ALLOWANCE-OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8072 511660 VAC ALLOW-ACCRUAL-OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8073 511500 HOLIDAY ALLOW NON-WORKING-OPER PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8074 502062 SICK LEAVE ALLOW-OPR-YDMSTR PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8075 502883 PERSONAL LEAVE DAYS-OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8076 511690 HOLIDAY ALLOWANCE-OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8077 511120 TRAIN & ENGINE CREW - RCA PYRAMID 8940 511000 TOTAL OPERATING LABOR8078 511600 ACCRUED LIABILITIES-OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8080 511610 HEALTH & WEL ACCRUAL-OP-AGRMT PYRAMID 8940 511000 TOTAL OPERATING LABOR8081 511140 MEAL & LODGING ALLOW-PAYROLL PYRAMID 8940 511000 TOTAL OPERATING LABOR8082 511150 OTHER ALLOWANCES-OPERATING PYRAMID 8940 511000 TOTAL OPERATING LABOR8083 502001 TRAIN & ENGINE CREWS - PROFUND PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8084 511620 RR RETIRE TAX ACCR-OPR-AGRMT PYRAMID 8940 511000 TOTAL OPERATING LABOR8085 502929 AUTO/BUS ALLOW-T&E CREWS PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8086 502093 RESERVE-ENGINEERS ALLOWANCE PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8087 502092 RESERVE-TRAINMAN ALLOWANCE PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8088 502093 RESERVE-ENGINEERS ALLOWANCE PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8089 502891 GUARANTEE PAY-ENGINEMEN X-BRD PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8090 502094 RCO FURLOUGH PAY PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8091 502864 TOW-IN PYRAMID 8940 511160 OTHER TE&Y CREW / JOB ELEMENTS8092 502889 MAKE WHOLE/STEP UP-OPR PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8093 502898 MEAL ALLOW-YARD-OT-OPR PYRAMID 8940 511150 OTHER ALLOWANCES-OPERATING 8094 511570 TIME CLAIMS & GRIEVANCES-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8095 502957 ANNULLED DAY - OPERATING PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8096 502866 GUARANTEE PAY-TRAINMEN X-BOARD PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8100 501111 SUPERVISORY-AGRMT-ST PYRAMID 8943 512100 TOTAL SUPERVISORY LABOR8101 502111 SUPERVISORY-AGRMT-OT PYRAMID 8943 512100 TOTAL SUPERVISORY LABOR8102 512200 CLERICAL-AGRMT-ST PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8103 512210 CLERICAL-AGREEMENT-OVERTIME PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8104 512300 OTHER ADMINISTRATIVE-AGRMT-ST PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8105 512310 OTHER ADMINISTRATIVE-AGRMT-OT PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8106 513110 RDWY & TRK MNTCE-AGRMT-ST PYRAMID 8943 513100 ROADWAY & TRACK MNTCE TOTAL LABOR8107 513120 RDWY & TRK MNTCE-AGRMT-OT PYRAMID 8943 513100 ROADWAY & TRACK MNTCE TOTAL LABOR8108 513210 STRUCTURE MNTCE-AGRMT-ST PYRAMID 8943 513200 STRUCTURE MNTCE - TOTAL LABOR8109 513220 STRUCTURE MNTCE-AGRMT-OT PYRAMID 8943 513200 STRUCTURE MNTCE - TOTAL LABOR8110 513310 COMMUN SYS-AGRMT-ST PYRAMID 8943 513300 COMMUNICATION - TOTAL LABOR8111 513320 COMMUN SYS-AGRMT-OT PYRAMID 8943 513300 COMMUNICATION - TOTAL LABOR8112 513410 SIG & INTER SYS FAC-AGRMT-ST PYRAMID 8943 513400 SIG & INTER SYS - TOTAL LABOR8113 513420 SIG & INTER SYS FAC-AGRMT-OT PYRAMID 8943 513400 SIG & INTER SYS - TOTAL LABOR8114 513510 OTH ORD M/W MNTCE-AGRMT-ST PYRAMID 8943 513500 OTHER ORDINARY M/W MNTCE - TOTL LABOR8115 513520 OTH ORD M/W MNTCE-AGRMT-OT PYRAMID 8943 513500 OTHER ORDINARY M/W MNTCE - TOTL LABOR8116 513540 CAP IMPR PROJ-PI-AGRMT-ST PYRAMID 8943 513530 CAP IMPR PROJ-PI - TOTL LABOR8117 513550 CAP IMPR PROJ-PI-AGRMT-OT PYRAMID 8943 513530 CAP IMPR PROJ-PI - TOTL LABOR8118 502886 EMPLOYEE MAINTENANCE RATES PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 8119 502874 TRANSFER ALLOWANCE-AGR-NON-OP PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 8120 513110 RDWY & TRK MNTCE-AGRMT-ST PYRAMID 8943 513100 ROADWAY & TRACK MNTCE TOTAL LABOR8121 513120 RDWY & TRK MNTCE-AGRMT-OT PYRAMID 8943 513100 ROADWAY & TRACK MNTCE TOTAL LABOR8122 513570 OTHER SUPERVISORY-AGRMT ST PYRAMID 8943 513560 OTHER SUPERVISORY AGRMT - TOTL LABOR8123 513580 OTHER SUPERVISORY-AGRMT OT PYRAMID 8943 513560 OTHER SUPERVISORY AGRMT - TOTL LABOR8124 501341 RELOCATE TRACK-OTHER PROPERTY PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 8125 502341 OT-RELOCATE TRACK-OTH PROPERTY PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR 8126 513610 A/R- DT&C- UDA-AGRMT-ST PYRAMID 8943 513600 A/R - DT&C - UDA -TOTL LABOR8127 513620 A/R- DT&C- UDA-AGRMT-OT PYRAMID 8943 513600 A/R - DT&C - UDA -TOTL LABOR8128 513710 EXTRAORD MNTCE-WRECKS-AGRMT-ST PYRAMID 8943 513700 EXTRAORD MNTCE-WRECKS -TOTL LABOR8129 513720 EXTRAORD MNTCE-WRECKS-AGRMT-OT PYRAMID 8943 513700 EXTRAORD MNTCE-WRECKS -TOTL LABOR8130 514110 LOCO REPAIRS-AGRMT-ST PYRAMID 8943 514100 LOCOMOTIVE - TOTAL LABOR8131 514120 LOCO REPAIRS-AGRMT-OT PYRAMID 8943 514100 LOCOMOTIVE - TOTAL LABOR8132 501530 FUELING & SERVICING LOCO PYRAMID 8943 514100 LOCOMOTIVE - TOTAL LABOR8133 502530 OT-FUELING & SERVICING LOCO PYRAMID 8943 514100 LOCOMOTIVE - TOTAL LABOR8134 514210 FRT CAR REPAIRS-AGRMT ST PYRAMID 8943 514200 CAR - TOTAL LABOR8135 514220 FRT CAR REPAIRS-AGRMT-OT PYRAMID 8943 514200 CAR - TOTAL LABOR

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New Cost Element Group New Cost Element Group Description

8136 514230 FRT CAR CLEANING-AGRMT-ST PYRAMID 8943 514200 CAR - TOTAL LABOR8137 514240 FRT CAR CLEANING-AGRMT-OT PYRAMID 8943 514200 CAR - TOTAL LABOR8138 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8139 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8140 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8141 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8142 501640 POWER PLANT LABOR PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8143 502640 OVERTIME-POWER PLANT LABOR PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8144 501390 R&M SHOP & POWER PLANT MACH PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8145 502390 OT-R&M SHOP & POWER PLANT MACH PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8146 501620 MATERIAL & SUPPLIES HANDLING - ST PYRAMID 8943 514400 TOTAL MATERIAL & SUPPLIES HANDLING8147 502620 MATERIAL & SUPPLIES HANDLING - OT PYRAMID 8943 514400 TOTAL MATERIAL & SUPPLIES HANDLING8148 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8149 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8150 501624 MNTNCE-ENVIRON FACILITIES-ST PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8151 502624 MNTNCE-ENVIRON FACILITIES-OT PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8152 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8153 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8154 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8155 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8156 501699 UNDISTRIBUTED-PAYROLL ERRORS PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8157 502699 UNDISTRIBUTED-OT PR ERRORS PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8158 502948 TRANSFER ALLOWANCE-OPERATING PYRAMID 8940 511460 SEV, RELO, & OTHER - OPERATING8159 502979 NON-OE PER DIEM-OFFSET PYRAMID 8943 516200 TOTAL - PER DIEM8160 515110 OTHER NON-OPERATING-AGRMT-ST PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8161 515120 OTHER NON-OPERATING-AGRMT-OT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8162 514230 FRT CAR CLEANING-AGRMT-ST PYRAMID 8943 514200 CAR - TOTAL LABOR8163 514240 FRT CAR CLEANING-AGRMT-OT PYRAMID 8943 514200 CAR - TOTAL LABOR8164 514250 FRT CAR SERVICING-AGRMT-ST PYRAMID 8943 514200 CAR - TOTAL LABOR8165 514260 FRT CAR SERVICING-AGRMT-OT PYRAMID 8943 514200 CAR - TOTAL LABOR8166 501165 DISPATCHERS-AGRMT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8167 502165 OT-DISPATCHERS-AGRMT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8168 501253 MANUFACTURE/REBUILD PARTS-ST PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8169 502253 MANUFACTURE/REBUILD PARTS-OT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8170 516910 ACCRUED LIAB-NON-OPERATING PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8171 516915 ACCR LIAB - NON-OPERATING - NON-OE PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8172 501381 LIGHT REPAIRS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8173 502381 OT-LIGHT REPS-COMMUTER COACHES PYRAMID 8943 514300 OTHER EQUIPMENT R&M - LABOR8174 501342 COST OF REMOVAL - ST LABOR PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8175 502342 COST OF REMOVAL - OT LABOR PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8176 501171 YARDMASTERS-AGRMT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8177 502171 OT-YARDMASTERS-AGRMT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8178 502000 PRODVTY FUND PMT-NONOP-AGRMT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8179 516410 VAC ALLOW-PIL-NON-OP-AGRMT PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8180 502056 VAC ALLOW-ACT-N/O-AGR PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8181 502936 PER DIEM-M OF W-OE-AGR-NON-OP PYRAMID 8943 516200 TOTAL - PER DIEM8182 502036 VAC ALLOW-ACCR-NON-OPR-AGRMT PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8183 502937 PER DIEM-MOFW-NON-OE-AG-NON-OP PYRAMID 8943 516200 TOTAL - PER DIEM8184 516440 SICK ALLOWANCE-NON-OPER AGRMT PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8185 502884 PERSONAL LEAVE DAYS-NON-OP AGR PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8186 502053 HOL ALLOW-NON-OPR-AGRMT PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8187 515590 DRUG & ALCOHOL EVAL-NON-OP PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8188 516920 HEALTH & WEL ACCR-NONOP-AGRMT PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8189 515110 OTHER NON-OPERATING-AGRMT-ST PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8190 515110 OTHER NON-OPERATING-AGRMT-ST PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8191 515600 OTHER COMPENSATION-AGR-NON-OP PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8192 516930 RR RETIRE TAX ACCR-NONOP-AGRMT PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8193 515110 OTHER NON-OPERATING-AGRMT-ST PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8194 502012 PENSION EXP-UP DE MEXICO PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8195 502017 RR RETIRE TAX ACCR-NONOP-AGRMT PYRAMID 8943 516930 RR RETIRE TAX ACCR-NONOP-AGRMT8196 502870 SEPARATION ALLOW-AGR-NON-OP PYRAMID 8943 516400 TOTAL NON-OP- VACATION & SICK PAY8197 515610 PROTECTION PAY-AGR-NON-OP PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8198 502013 SOCIAL SECURITY TAXES-AGRMT PYRAMID 8943 516930 RR RETIRE TAX ACCR-NONOP-AGRMT8199 502960 WAGE CLAIM SETTLEMENTS-NON-OP PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8200 517100 NONAGREEMENT SALARIES-OE PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8201 515690 OTHER LABOR ADJUSTMENT PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8214 502037 VAC ALLOW-ACCR-NONAGRMT PYRAMID 8960 516670 OTHER NON-AGREEMENT LABOR8215 517150 NON-AGREEMENT PART-TIME - OE PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8216 517200 CO-OPS SALARIES - OE PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8221 502877 SEPARATION ALLOWANCE-NONAGRMT PYRAMID 8960 516670 OTHER NON-AGREEMENT LABOR8222 516610 HEALTH & WEL ACCRUAL-NONAGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8223 517300 LONG TERM DISABILITY PAYMENTS PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8224 516620 RR RETIRE TAX ACCRUAL-NONAGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8225 516680 MEXICAN PAYROLL TAXES-NONAGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8226 516630 THRIFT PLAN-CO PORT-NON-AGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8227 516750 FLEXIBLE BENEFITS-NONAGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8228 516650 PENSIONS-UNFUNDED PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR

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New Cost Element Group New Cost Element Group Description

8229 516690 XMAS BNUS/PRF SHRING-UP DE MEX PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8230 516640 PENSIONS-FUNDED PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8232 516500 INCENTIVE COMPEN-NON-AGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8233 516600 ACCRUED LIABILITIES-NON-AGREE PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8240 501117 CAP IMPR PROJ-PI-NONAGREEMENT PYRAMID 8960 516670 OTHER NON-AGREEMENT LABOR8241 501115 ACCOUNTS RECOL-NONAGREEMENT PYRAMID 8960 516670 OTHER NON-AGREEMENT LABOR8247 502019 UNEMPLOY TAX NON-RR TAX-NONAGR PYRAMID 8960 516670 OTHER NON-AGREEMENT LABOR8248 516660 SOCIAL SECURITY TAXES-NONAGRMT PYRAMID 8960 517000 TOTAL NON-AGREEMENT LABOR8249 502984 B/C-FRINGE BENEFITS PYRAMID 8948 516730 PR & REL-BILLS COLLECTIBLE 8250 515650 NON-OE PAYROLL OFFSET (AR/OTH) PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8262 502995 POST EMPLOYMENT BENEFTS-FAS106 PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8263 502995 POST EMPLOYMENT BENEFTS-FAS106 PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8264 502072 OTHER EMPLOYEE BENEFITS PYRAMID 8948 516800 TOTAL - RESTRICTED STOCK AMORT.8265 516800 TOTAL - RESTRICTED STOCK AMORT. PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8269 516900 TOTAL - OTHER LABOR PYRAMID 8948 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8270 502972 PR CHARGED INVEST ACCOUNTS PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8271 515670 PR & REL-INVEST ACCT TRANSFER PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8272 516730 PR & REL-BILLS COLLECTIBLE PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8273 516900 TOTAL - OTHER LABOR PYRAMID 8948 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8274 502981 WO ADJ-SALARIES & WAGES PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8275 502982 WO ADJ-FRINGE BENEFITS PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8277 502033 SYS GANG INCENT PAY BACKOUT PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8278 515630 ENGINEERING GANG INCENTIVE-NOP PYRAMID 8943 515000 OTHER NON-OPERATING - TOTAL LABOR8279 501816 SIGNING BONUS-NON-OPER-AGRMT PYRAMID 8943 515650 NON-OE PAYROLL OFFSET (AR/OTH) 8287 517000 TOTAL NON-AGREEMENT LABOR PYRAMID 8960 510000 TOTAL LABOR 8289 502985 CORP WORKMENS COMPENSATION PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8290 515690 OTHER LABOR ADJUSTMENT PYRAMID 8948 516000 TOTAL OTH PAYROLL RELATED EXP 8291 511440 OTHER COMPENSATION-OP PYRAMID 8940 511400 OTHER TE&Y LABOR EXPENSE8293 515000 OTHER NON-OPERATING - TOTAL LABOR PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8294 515000 OTHER NON-OPERATING - TOTAL LABOR PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR8296 517000 TOTAL NON-AGREEMENT LABOR PYRAMID 8960 510000 TOTAL LABOR 8297 517000 TOTAL NON-AGREEMENT LABOR PYRAMID 8960 510000 TOTAL LABOR 8300 521000 LOCOMOTIVE FUEL PYRAMID 8950 520000 TOTAL FUEL8301 504849 OTHER FUELS PYRAMID 8950 522000 FUEL - OTHER8302 504100 LOCOMOTIVE LUBRICANTS PYRAMID 8950 552000 OTHER MATERIAL8304 504110 CAR LUBRICANTS PYRAMID 8950 552000 OTHER MATERIAL8305 504115 LUBE OIL-AUTOMOTIVE PYRAMID 8950 552000 OTHER MATERIAL8306 522100 GASOLINE PYRAMID 8950 522000 FUEL - OTHER8308 522200 DSL FUEL (NON-TRN-NON-HEATING) PYRAMID 8950 522000 FUEL - OTHER8310 504821 PROPANE-HEATING PYRAMID 8950 571000 UTILITIES 8312 521200 HEATING FUEL-OTHER PYRAMID 8950 571000 UTILITIES 8314 522300 FUEL FOR MPS UNITS PYRAMID 8950 522000 FUEL - OTHER8316 521300 PROPANE-OTHER PYRAMID 8950 571000 UTILITIES 8318 504849 OTHER FUELS PYRAMID 8950 522000 FUEL - OTHER8320 552400 INDUSTRIAL GASES PYRAMID 8950 552000 OTHER MATERIAL8322 503303 R&M MATL-RAIL-ORDINARY O.E PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8324 551110 TIES PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8326 503302 R&M MATL-BALLAST-ORDINARY O.E. PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8328 503302 R&M MATL-BALLAST-ORDINARY O.E. PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8330 503305 R&M MATL-OTM-ORDINARY O.E. PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8332 503305 R&M MATL-OTM-ORDINARY O.E. PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8334 551120 ROADWAY MATERIAL-ORD EXP PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8336 5511120 PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8338 503311 R&M MATL-SIG & INTER-ORD OE PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8340 503311 R&M MATL-SIG & INTER-ORD OE PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8342 551130 STRUCTURES MATERIAL-ORD EXP PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8344 551130 STRUCTURES MATERIAL-ORD EXP PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8346 551140 COMMUN SYS MATERIAL-ORD EXP PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8348 551140 COMMUN SYS MATERIAL-ORD EXP PYRAMID 8950 551100 MNTCE & REPAIR MATERIAL - ENGINEERING8350 503560 NOX WEED CONTROL-MATL & SUP PYRAMID 8950 552000 OTHER MATERIAL8352 551200 LOCOMOTIVE REPAIR MATERIAL PYRAMID 8950 551000 MAINTENANCE & REPAIR MATERIAL8353 503208 UPT AVR - MATERIALS- MATERIALS PYRAMID 8950 552000 OTHER MATERIAL8354 552500 LOCOMOTIVE SERVICING MATERIAL PYRAMID 8950 552000 OTHER MATERIAL8356 551310 FREIGHT CAR WHEEL SETS PYRAMID 8950 551300 MNTCE & REPAIR MATERIAL - CAR8357 551310 FREIGHT CAR WHEEL SETS PYRAMID 8950 551300 MNTCE & REPAIR MATERIAL - CAR8358 551320 OTHER FRT CAR REPAIR MATERIAL PYRAMID 8950 551300 MNTCE & REPAIR MATERIAL - CAR8359 551410 R&M-MATL-TRACTORS/RAMPERS/TRAI PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8360 504601 CAB CLNG & SV SUPPLIES PYRAMID 8950 552000 OTHER MATERIAL8362 551420 ROADWAY MACHINE MATERIAL PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8364 503370 R&M MATL-AUTOMOTIVE EQUIPMENT PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8366 551430 WORK EQUIPMENT MATERIAL PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8367 503374 COST OF REMOVAL - SCRAP CREDIT PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8368 551440 SALVAGE MATERIAL-EQUIP & MACH PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8369 504531 COST OF REMOVAL - SECOND HAND PYRAMID 8950 552000 OTHER MATERIAL8370 503236 R&M MATL-INTERIOR LODG DEVICES PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8371 503390 R&M MATL-SHOP & PWR PLT MACH PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8372 503421 R&M MATL-REFRIGERATOR CAR DOOR PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER

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TypeOld UCC

New Cost Element Group New Cost Element Group Description

8374 552600 TRAIN, YARD & STATION SUPPLIES PYRAMID 8950 552000 OTHER MATERIAL8375 551450 MFG/REBUILT PARTS-MATERIAL PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8376 504540 WORK TRAIN EXP-MISC MATL & SUP PYRAMID 8950 552000 OTHER MATERIAL8380 503390 R&M MATL-SHOP & PWR PLT MACH PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8382 503510 CLEARING WRECKDS MATERIAL PYRAMID 8950 552000 OTHER MATERIAL8384 552700 SM TOOLS & SUP FOR SM TOOLS PYRAMID 8950 552000 OTHER MATERIAL8386 504121 STATIONERY AND OFFICE SUPPLIES PYRAMID 8950 552000 OTHER MATERIAL8387 504996 OS&D CHARGES LESS THAN $100 PYRAMID 8950 552000 OTHER MATERIAL8388 552750 BUSINESS CAR & COMMISSARY SUP PYRAMID 8950 552000 OTHER MATERIAL8389 503520 ENVIRONMENTAL CONTROL-MATERIAL PYRAMID 8950 552000 OTHER MATERIAL8390 551490 R & M - OTHER MATL & SUPPLIES PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8391 551450 MFG/REBUILT PARTS-MATERIAL PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8392 504580 FREIGHT CHARGES-INVENTORY PYRAMID 8950 552200 MATERIAL FREIGHT CHARGES 8393 504999 SUB CO ELIM-MATERIAL PYRAMID 8950 552000 OTHER MATERIAL8394 552200 MATERIAL FREIGHT CHARGES PYRAMID 8950 552000 OTHER MATERIAL8395 521000 LOCOMOTIVE FUEL PYRAMID 8950 520000 TOTAL FUEL8396 506990 MISC CONTRACT SERVICES PYRAMID 8979 556600 OTHER CONTRACT SERVICES 8397 551450 MFG/REBUILT PARTS-MATERIAL PYRAMID 8950 551400 MNTCE & REPAIR MATERIAL - OTHER8398 552250 ADJUSTMENTS TO MATERIAL & SUPP PYRAMID 8950 552000 OTHER MATERIAL8399 504550 INVENTORY ADJUSTMENT PYRAMID 8950 552000 OTHER MATERIAL8400 504991 WO ADJ-MATL,TOOLS,SUP,FUEL,LUB PYRAMID 8950 552000 OTHER MATERIAL8490 504986 OTHER MATERIAL ADJUSTMENT PYRAMID 8950 552000 OTHER MATERIAL8498 504986 OTHER MATERIAL ADJUSTMENT PYRAMID 8950 552000 OTHER MATERIAL8499 504986 OTHER MATERIAL ADJUSTMENT PYRAMID 8950 552000 OTHER MATERIAL8500 579010 TELEPHONE EXPENSE OT CELLULAR PYRAMID 8961 579000 TOTAL OTHER GENERAL EXPENSES8501 579020 CELLULAR TELEPHONE EXPENSE PYRAMID 8961 579000 TOTAL OTHER GENERAL EXPENSES8503 521100 UTILITIES OTHER THAN TELEPHONE PYRAMID 8961 571000 UTILITIES 8504 506990 MISC CONTRACT SERVICES PYRAMID 8979 556600 OTHER CONTRACT SERVICES 8505 556010 ROADWAY-R&M-ORD OE-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8506 556010 ROADWAY-R&M-ORD OE-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8507 506990 MISC CONTRACT SERVICES PYRAMID 8979 556600 OTHER CONTRACT SERVICES 8509 506311 R&M-SIG & INTER-ORD OE-CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8510 506311 R&M-SIG & INTER-ORD OE-CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8511 506308 LOCOMOTIVE CONTR MAINTENANCE PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8513 556020 STRUCTURES-R&M-ORD OE-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8514 556020 STRUCTURES-R&M-ORD OE-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8515 556030 JANITORIAL & RELATED SERVICES PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8517 556040 NOXIOUS WEED CONTROL-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8518 506611 COST OF REMOVAL - CONTRACT EXP PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8519 506200 R&M LOCOMOTIVES-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8521 506420 LOCO CLNG & SV-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8523 556100 FREIGHT CAR REPAIRS-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8524 506241 NONREVENUE CAR REPAIR-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8525 552800 REBUILD/RPR MECH PARTS-CONT PYRAMID 8961 552000 OTHER MATERIAL8527 506500 DISMANTLE RD & EQUIP PROP CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8530 534110 CAR HIRE-FOREIGN TIME & MILE PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8531 534120 CAR HIRE-PRIVATE LINE MILEAGE PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8532 534130 CAR HIRE-INTERMODAL PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8533 534140 CAR HIRE-AUTO FLATS & RACKS PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8534 506850 GCAS-OFFLINE CREDITS PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8535 534200 OTHER EQUIPMENT RENTS PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8536 506901 GATE & HATCH REPAIR PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8537 534300 NONINTRMDL LEASED EQUIP PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8538 506892 LEASE RENTAL EXP-TRLR & CONT PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8539 531100 TRACK RENTAL PYRAMID 8961 531000 PROPERTY & OFFICE RENT8540 534400 CAPITAL OUTSOURCING LEASE PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8541 570500 ADVERTISING-CONTRACT PYRAMID 8961 570000 TOTAL GENERAL EXPENSES8542 556150 LEGIS. EXPENSES-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8543 557100 LEGAL EXPENSES-CONTRACT PYRAMID 8961 557000 TOTAL PROFESSIONAL FEES8544 556150 LEGIS. EXPENSES-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8545 556200 PRINT, TV, WEB COMMUNICATIONS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8546 506830 PC EQUIPMENT - LEASE EXPENSE PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8547 556300 FRT CAR-CLNG & SVCNG-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8548 556310 TRANSFER OR ADJUST LOADS-CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8549 556320 EQUIPMENT HANDLING-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8550 556320 EQUIPMENT HANDLING-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8551 556330 REFRIGERATION & HEATING-CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8552 506641 LD & UNLD-AUTOS/TRUCKS-CNTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8554 556340 TOFC/COFC EXPENSES-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8555 556350 ROAD & WORK EQUIPMENT-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8556 556360 AUTO RAMP FACILITY MAINTENANCE PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8557 506370 R&M-AUTOMOTIVE EQUIP-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8558 506284 AUTO RAMP LD/UPLOAD EQUIP RPRS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8559 506390 R&M-SHOP & PWR PLT MACH-CONT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8560 506286 R&M-INTERMODAL RAMP FACILITY PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8561 506446 REBUILD/RPR NON PERM LOAD DEV PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8563 555100 A.A.R. BILLING PAYABLE PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

8564 556400 RAILINC USAGE FEES PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8565 556510 CLRNG WRKS/DETOUR SVC CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8566 556000 TOTAL MISC. CONTRACT FEES PYRAMID 8961 554000 TOTAL PURCHASED SERVICES8567 506523 FIRE SUPPRESSION CHGS-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8568 556520 R & M-TRACTORS/RAMPERS/TRLRS-C PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8569 556530 OTHER R&M CONTRACTS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8570 506989 LOBBYING/MISC. PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8571 556600 OTHER CONTRACT SERVICES PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8572 506995 UPT INTERNAL CONTRACT SERVICES PYRAMID 8961 575000 TOTAL PROFESSIONAL FEES - OTHER8573 506990 MISC CONTRACT SERVICES PYRAMID 8961 556600 OTHER CONTRACT SERVICES 8574 506990 MISC CONTRACT SERVICES PYRAMID 8961 556600 OTHER CONTRACT SERVICES 8575 558000 ADJ TO PURCHASED SERVICES PYRAMID 8961 554000 TOTAL PURCHASED SERVICES8576 556610 WORK ORDER ADJ-PURCHASED SV PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8577 556620 DRAYAGE-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8578 506998 UPT INTERDEPARTMENTAL SERVICES PYRAMID 8961 575000 TOTAL PROFESSIONAL FEES - OTHER8579 506994 INTERNAL CONTRACT SVCS TRANFER PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8580 556650 PURCHASED TRANSPORTATION PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8581 556660 PURCHASED SERVICES-RAIL PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8582 556670 PURCHASED SERVICES-DRAYAGE PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8583 506889 PURCH SERVICES-STORAGE-UPDS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8584 506889 PURCH SERVICES-STORAGE-UPDS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8585 556640 ENVIRONMENTAL CONTROL-CONTRACT PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8585 562100 ENVIRONMENTAL CONTROL-CONTRACT PYRAMID 8961 562000 TOTAL ENVIRONMENTAL8586 534500 PURCHASED SERVICES - EQUIPMENT PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8587 506995 UPT INTERNAL CONTRACT SERVICES PYRAMID 8961 575000 TOTAL PROFESSIONAL FEES - OTHER8588 506668 ASSESSORIAL EXPENSES PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8589 506990 MISC CONTRACT SERVICES PYRAMID 8979 556600 OTHER CONTRACT SERVICES 8590 506990 MISC CONTRACT SERVICES PYRAMID 8961 556600 OTHER CONTRACT SERVICES 8591 579000 TOTAL OTHER GENERAL EXPENSES PYRAMID 8961 570000 TOTAL GENERAL EXPENSES8592 506996 SUB CO. ELIM-OTHER EQUIP RENTS PYRAMID 8961 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8593 506999 SUB CO ELIM-PURCHASED SERVICES PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8594 506997 SUB CO ELIM-EQUIPMENT RENTS PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8595 506992 SUB CO ELIM/PUR SV-RL&DRAYAGE PYRAMID 8961 556000 TOTAL MISC. CONTRACT FEES8601 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8602 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8603 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8604 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8605 506801 FREIGHT CHARGES - CONTRACT PYRAMID 8961 522000 FUEL - OTHER8606 506810 JT FACILITY RENTS DR.-LOCO PYRAMID 8961 532000 JOINT FACILITY - RENTS8607 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8608 532100 JT FACILITY RENTS DR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8609 532200 JT FACILITY RENTS CR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8610 504849 OTHER FUELS PYRAMID 8961 522000 FUEL - OTHER8611 532200 JT FACILITY RENTS CR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8612 532200 JT FACILITY RENTS CR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8613 532200 JT FACILITY RENTS CR.-ENGR. PYRAMID 8961 532000 JOINT FACILITY - RENTS8614 532000 JOINT FACILITY - RENTS PYRAMID 8961 530000 TOTAL RENT8615 532000 JOINT FACILITY - RENTS PYRAMID 8961 530000 TOTAL RENT8616 506817 JT FACILITY RENTS CR.-OTH EQPT PYRAMID 8961 532000 JOINT FACILITY - RENTS8617 555200 JT FACILITY EXP. DR.-ENGR. PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8618 555210 JT FACILITY EXP. DR.-MECH. PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8619 555220 JT FACILITY EXP. DR.-TRANS. PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8620 506792 JT FAC EXP DR - E & A PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8621 555230 JT FACILITY EXP. CR.-ENGR. PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8622 506779 JT FAC EXP CR -MECH OTHER PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8623 555240 JT FACILITY EXP. CR.-TRANS. PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8624 506793 JT FAC EXP CR - E & A PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8625 506770 JT FACILITY PROGRAM EXP - DR PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8626 506780 JT FACILITY PROGRAM EXP - CR PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8668 506869 JOINT FACILITY NORMALIZATION PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8669 506869 JOINT FACILITY NORMALIZATION PYRAMID 8961 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8698 579000 TOTAL OTHER GENERAL EXPENSES PYRAMID 8961 570000 TOTAL GENERAL EXPENSES8699 579000 TOTAL OTHER GENERAL EXPENSES PYRAMID 8961 570000 TOTAL GENERAL EXPENSES8700 507102 POSTAGE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8701 507103 EXPRESS MAIL SERVICE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8702 507120 BOOKS AND PERIODICALS PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8704 552300 FURNITURE & OFFICE EQUIP-SUP PYRAMID 8979 552000 OTHER MATERIAL8707 507271 LAN SOFTWARE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8708 507265 COMPUTER EQUIP SUP-DATA CENTER PYRAMID 8979 552000 OTHER MATERIAL8709 507270 DATA CENTER MF SOFTWARE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8710 507255 DATA RECORD & TRANSM-SUPPLIES PYRAMID 8979 552000 OTHER MATERIAL8711 507130 UPT PASS THRU CHGR DATA CENTER PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8712 507140 PHOTO & AUDIOVISUAL EQUIPMENT PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8713 507261 COMPUTER EQUIPMENT RENTAL PYRAMID 8979 539000 RENT EXPENSE - OTHER8714 579030 FURN,ACCTG MACH & OFFICE EQUIP PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8715 556630 COMPUTER EQUIPMENT-MAINTENANCE PYRAMID 8979 556000 TOTAL MISC. CONTRACT FEES8716 507153 COPY EQUIPMENT - MAINTENANCE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

8717 579510 COMPUTER EQUIPMENT-HARDWARE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8718 507257 MULTI FUNCTION DEVICE-RENTAL PYRAMID 8979 539000 RENT EXPENSE - OTHER8719 577500 PC/WORK STATION SOFTWARE PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8720 579040 DATA RECORDING & TRANSM EQUIP PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8721 507268 COMPUTER EQUIP-TIMESHARING SV PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8722 507590 CONSULTING FEES & EXPENSES PYRAMID 8979 557000 TOTAL PROFESSIONAL FEES8723 507600 LEGISLATIVE EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8724 507641 TUITION AID EXPENSE PYRAMID 8979 515640 TRANSFER & CONTRACT LABOR8725 507591 DIRECTOR FEES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8726 579050 SPECIAL EDUCATION EXPENSE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8727 507592 INVESTOR RELATIONS PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8728 507643 SCHOLARSHIPS-AGRICULTURAL PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8729 506266 R&M LEASED CHASSIS PYRAMID 8979 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8730 507644 SCHOLARSHIPS-EMP DEPENDENTS PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8731 507201 FURN & OFF EQUIP-RENTAL PYRAMID 8979 539000 RENT EXPENSE - OTHER8732 577000 EMPLOYE RELOCATION PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8733 579060 SFTY/WRK EQUIP SUPLIED EMPLYES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8734 579070 OTHER EMP RELATIONS EXP PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8735 507151 COPY EQUIPMENT - RENTAL PYRAMID 8979 539000 RENT EXPENSE - OTHER8736 579520 MEDICAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8737 507251 DATA RECORDING & TRANSM EQUIP PYRAMID 8979 539000 RENT EXPENSE - OTHER8738 507426 DISPOSAL/OBSOLETE MATL & SUP PYRAMID 8979 552000 OTHER MATERIAL8739 507211 RENTAL OF SANITARY TOILETS-WO PYRAMID 8979 539000 RENT EXPENSE - OTHER8740 507550 SAFETY PROMOTION EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8741 507551 SAFETY INCENTIVE PROGRAM EXP. PYRAMID 8979 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS8742 564000 LOSS AND DAMAGE FREIGHT PYRAMID 8979 561000 TOTAL CASUALTY8743 507313 ALTERNATIVE MODE COST PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8744 507314 REV REDUCTION SERVICE REFUND PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8745 507343 TLRS,CONTR&CHAS-LOST/STLN/DSTD PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8746 563000 INJURIES TO PERSONS PYRAMID 8979 561000 TOTAL CASUALTY8747 507322 TOXIC TORTS PYRAMID 8979 562000 TOTAL ENVIRONMENTAL8748 507300 DAMAGE TO PROP OF OTH-ACTUAL PYRAMID 8979 569000 TOTAL OTHER CASUALTY8750 507341 DESTRUCTION OF FOREIGN EQUIP PYRAMID 8979 561000 TOTAL CASUALTY8752 572100 PERSONAL & TRAVEL EXPENSES PYRAMID 8979 572000 TOTAL BUSINESS & TRAVEL8753 572200 EMP TRVL REIMBURSED FROM SUB C PYRAMID 8979 572000 TOTAL BUSINESS & TRAVEL8754 535100 LEASED AUTO-LEASE COST PYRAMID 8979 535000 OTHER EQUIPMENT - RENT8755 572300 EMP VEH OWNERSHIP PROG REIMB PYRAMID 8979 572000 TOTAL BUSINESS & TRAVEL8756 507231 LEASED AUTOS-REPAIR & MNTCE PYRAMID 8979 556000 TOTAL MISC. CONTRACT FEES8758 579100 LEASED AUTO - OTHER EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8759 507242 MACHINE & EQUIPMENT RENTAL PYRAMID 8979 535000 OTHER EQUIPMENT - RENT8760 507511 LODGING ALLOW-DC&H OUTFIT CREW PYRAMID 8979 515640 TRANSFER & CONTRACT LABOR8761 556680 TRANSPORTATION EXP-T&E CREWS PYRAMID 8979 556000 TOTAL MISC. CONTRACT FEES8762 507553 DUES & ASSESSMENTS-INDUSTRY PYRAMID 8979 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS8763 573100 OTHER DUES AND ASSESSMENTS PYRAMID 8979 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS8764 571500 CONTRIBUTIONS PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8765 572400 MEAL EXPENSE PYRAMID 8979 572000 TOTAL BUSINESS & TRAVEL8766 561100 INSURANCE PYRAMID 8979 561000 TOTAL CASUALTY8767 507557 DUES & ASSESSMENTS - A A R PYRAMID 8979 573000 TOTAL DUES, MEMBERSHIPS, & ASSESSMENTS8768 507220 OFFICE SPACE OR BLDG RENTALS PYRAMID 8979 531000 PROPERTY & OFFICE RENT8769 539000 RENT EXPENSE - OTHER PYRAMID 8979 530000 TOTAL RENT8770 576000 BAD DEBT RESERVE PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8771 539000 RENT EXPENSE - OTHER PYRAMID 8979 530000 TOTAL RENT8772 507811 RETIREMENTS-ROAD PROPERTY PYRAMID 8979 549000 DEPRECIATION - OTHER8774 507811 RETIREMENTS-ROAD PROPERTY PYRAMID 8979 549000 DEPRECIATION - OTHER8776 507811 RETIREMENTS-ROAD PROPERTY PYRAMID 8979 549000 DEPRECIATION - OTHER8777 541100 DEPR - CAPITAL OVERHEAD CREDIT PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8778 507831 DEPRECIATION-ROAD PROPERTY PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8779 541200 DEPR-PURCHASE ACCTG ADJUSTMENT PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8780 507835 DEPRECIATION-SHOP EQUIPMENT PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8781 507836 DEPRECIATION-OTHER EQUIPMENT PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8782 507832 DEPRECIATION-LOCOMOTIVES PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8783 507833 DEPRECIATION-FREIGHT CARS PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8784 507834 DEPRECIATION-COMPUTER EQUIPMEN PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8785 507836 DEPRECIATION-OTHER EQUIPMENT PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8786 507841 DEPRECIATION-SOFTWARE PYRAMID 8979 541000 DEPRECIATION, DEPLETION, & AMORTIZATION8788 507360 FREIGHT OVERCHARGE PAYMENTS PYRAMID 8979 564000 LOSS AND DAMAGE FREIGHT 8790 507640 OTHER GENERAL ADJUSTMENT PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8793 574200 PYRAMID 8979 574000 TOTAL REPAIRS & MAINTENANCE - CONT8794 507420 SALE OF SCRAP OR OTH MATL PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8796 507400 SCRAP RECOVERY PYRAMID 8979 552000 OTHER MATERIAL8797 507821 AMORTIZATION OF GOODWILL PYRAMID 8979 549000 DEPRECIATION - OTHER8798 555300 A.A.R. BILLING CREDITS PYRAMID 8979 555000 TOTAL FOREIGN LINE CHARGES / CAR REPAIR8799 579900 RESTRUCTURING CHARGE PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8800 574100 OTHER CREDITS PYRAMID 8979 574000 TOTAL REPAIRS & MAINTENANCE - CONT8801 507791 LOSS ON ACCT RECEIVABLE SALE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8802 507788 EXPATRIATE EXPENSES - UPT ONLY PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8803 579200 DRUG & ALCOHOL TESTING EXPENSE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES

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New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

8804 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8805 579000 TOTAL OTHER GENERAL EXPENSES PYRAMID 8979 570000 TOTAL GENERAL EXPENSES8806 579530 GENERAL EXP-BILLS COLLECTIBLE PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8807 507796 WORK ORDER ADJ-OTH EXP PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8808 507745 INVEST ACCT TRANSF - GEN-OTH PYRAMID 8979 574000 TOTAL REPAIRS & MAINTENANCE - CONT8809 507746 OVERHEAD CR-INVEST ACCT-NON-PR PYRAMID 8979 574000 TOTAL REPAIRS & MAINTENANCE - CONT8810 507711 PROPERTY TAX - OPERATING PROPERTY PYRAMID 8979 578000 TOTAL OTHER TAXES8811 507750 EQUITY INCOME - NON EQ RELATED PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8812 507713 SALES & USE TAXES PYRAMID 8979 578000 TOTAL OTHER TAXES8813 507714 MISCELLANEOUS TAXES PYRAMID 8979 578000 TOTAL OTHER TAXES8814 507715 OTHER TAXES PYRAMID 8979 578000 TOTAL OTHER TAXES8815 507719 HAZARDOUS WASTE-TAX PYRAMID 8979 578000 TOTAL OTHER TAXES8816 507715 OTHER TAXES PYRAMID 8979 578000 TOTAL OTHER TAXES8816 507717 FEDERAL TAX-GAS & DIESEL FUEL PYRAMID 8979 522000 FUEL - OTHER8817 507751 EQUITY INCOME - EQ LEASE RELAT PYRAMID 8979 534000 TRANSPORT EQUIPMENT / RENTAL EXPENSE8818 507717 FEDERAL TAX-GAS & DIESEL FUEL PYRAMID 8979 522000 FUEL - OTHER8819 578100 MEXICAN TAXES PYRAMID 8979 578000 TOTAL OTHER TAXES8821 700675 CUMULATIVE EFFECT - FAS109 PYRAMID 0000 730000 EXTRAORDINARY ITEMS8822 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8823 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8824 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8825 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8826 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8827 700562 GAIN/LOSS DISP OF DISC OPS PYRAMID 0000 730000 EXTRAORDINARY ITEMS8828 700562 GAIN/LOSS DISP OF DISC OPS PYRAMID 0000 730000 EXTRAORDINARY ITEMS8829 507749 COST OF REMOVAL ADDITIVE PYRAMID 8979 574000 TOTAL REPAIRS & MAINTENANCE - CONT8830 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8866 732000 CORP EARLY EXTINGUISHMENT OF D PYRAMID 8989 730000 EXTRAORDINARY ITEMS8867 623000 INTEREST EXPENSE-OTHER PYRAMID 8989 620000 TOTAL INTEREST EXPENSE 8868 600607 INTEREST INCOME-DIVIDENDS PYRAMID 8989 611000 DIVIDEND INCOME8869 622000 INT EXP-INTERCO INT EXP PYRAMID 8989 620000 TOTAL INTEREST EXPENSE 8870 600607 INTEREST INCOME-DIVIDENDS PYRAMID 8989 611000 DIVIDEND INCOME8871 614100 LEASE/RENTAL INCOME PYRAMID 8989 614000 RENTAL INCOME / EXPENSE8872 600618 SIGNBOARDS PYRAMID 8989 614000 RENTAL INCOME / EXPENSE8873 614200 RENTAL EXPENSE-MISCELLANEOUS PYRAMID 8989 614000 RENTAL INCOME / EXPENSE8874 600625 RENTAL EXPENSE-DEPRECIATION PYRAMID 8989 614000 RENTAL INCOME / EXPENSE8875 600628 PROPERTY TAX - NON OPERATING PROPERTY PYRAMID 8989 614000 RENTAL INCOME / EXPENSE8876 619100 MISCELLANEOUS OTHER PYRAMID 8989 619000 MISC OTHER INCOME8877 600636 PRIOR YEAR ENVIRONMENTAL COSTS PYRAMID 8989 619000 MISC OTHER INCOME8878 619200 DRAFTS AND WRITE OFFS PYRAMID 8989 619000 MISC OTHER INCOME8879 619100 MISCELLANEOUS OTHER PYRAMID 8989 619000 MISC OTHER INCOME8880 600668 UPT GAIN ON SALE OF INVESTMENT PYRAMID 8989 619000 MISC OTHER INCOME8881 600647 MISC REC COLLECTION COMMISSION PYRAMID 8989 619000 MISC OTHER INCOME8882 600650 FREIGHT COLLECTION COMMISSIONS PYRAMID 8989 619000 MISC OTHER INCOME8883 619300 FINES AND FEES PYRAMID 8989 619000 MISC OTHER INCOME8884 621000 AMORTIZE DEBT PREMIUM/DISCOUNT PYRAMID 8989 620000 TOTAL INTEREST EXPENSE 8885 619400 FIBER OPTICS/ASSET UTILIZATION PYRAMID 8989 619000 MISC OTHER INCOME8886 600663 LOSS ON SALE OF PROPERTY PYRAMID 8989 619000 MISC OTHER INCOME8887 600666 LOSS ON SALE OF RECEIVABLES PYRAMID 8989 619000 MISC OTHER INCOME8888 600669 REAL ESTATE GAINS PYRAMID 8989 619000 MISC OTHER INCOME8889 731000 MISC OTHER-EXTRAORDINARY PYRAMID 8989 730000 EXTRAORDINARY ITEMS8890 410000 NET COMMODITY REVENUES PYRAMID 8990 490000 REVENUES 8891 600630 MISC INCOME CHARGES (EXPENSE) PYRAMID 8989 619100 MISCELLANEOUS OTHER 8892 720000 FEDERAL INCOME TAXES PYRAMID 790000 TOTAL INCOME TAXES8894 420000 OTHER REVENUES PYRAMID 8990 490000 REVENUES 8897 710000 STATE INCOME TAXES PYRAMID 0000 790000 TOTAL INCOME TAXES8898 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8899 579500 MISC GENERAL EXPENSES PYRAMID 8979 579000 TOTAL OTHER GENERAL EXPENSES8902 509514 PREVENT MAINT TRANSFER - CR PYRAMID 8987 515640 TRANSFER & CONTRACT LABOR8903 509714 PREVENT MAINT TRANSFER - DR PYRAMID 8987 515640 TRANSFER & CONTRACT LABOR8904 509511 CAR CLNG TFR TO SVC DES-SVC OP PYRAMID 8987 515640 TRANSFER & CONTRACT LABOR8905 509711 CAR CLNG TFR FROM SVC OPRATION PYRAMID 8987 515640 TRANSFER & CONTRACT LABOR8906 579500 MISC GENERAL EXPENSES PYRAMID 8987 579000 TOTAL OTHER GENERAL EXPENSES8907 579500 MISC GENERAL EXPENSES PYRAMID 8987 579000 TOTAL OTHER GENERAL EXPENSES8908 509775 COMMUNICATIONS SERVICES-DR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8909 509575 COMMUNICATIONS SERVICES-CR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8910 509778 EXPRESS MAIL SERVICE-DR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8911 509578 EXPRESS MAIL SERVICE-CR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8912 509779 POSTAGE EXCL EXPRESS MAIL-DR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8913 509579 POSTAGE EXCL EXPRESS MAIL-CR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8922 579610 OTHER INTERDEPT. TRANSFERS-CR. PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8923 579620 OTHER INTERDEPT. TRANSFERS-DR. PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8924 579500 MISC GENERAL EXPENSES PYRAMID 8987 579000 TOTAL OTHER GENERAL EXPENSES8936 572500 AIRCRAFT CHARGEBACK-CR PYRAMID 8987 572000 TOTAL BUSINESS & TRAVEL8937 572600 AIRCRAFT CHARGEBACK-DR PYRAMID 8987 572000 TOTAL BUSINESS & TRAVEL8938 509507 COMPANY STORE MATERIAL-CR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF 8939 509707 COMPANY STORE MATERIAL-DR PYRAMID 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF

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Old Cost Code

New Cost Element New Cost Element Description

Cost Element

TypeOld UCC

New Cost Element Group New Cost Element Group Description

8940 511000 TOTAL OPERATING LABOR PYRAMID 8945 519000 TOTAL AGREEMENT-LABOR 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR PYRAMID 8945 519000 TOTAL AGREEMENT-LABOR 8945 519000 TOTAL AGREEMENT-LABOR PYRAMID 8949 510000 TOTAL LABOR 8948 516000 TOTAL OTH PAYROLL RELATED EXP PYRAMID 8949 510000 TOTAL LABOR 8949 510000 TOTAL LABOR PYRAMID 8988 590000 TOTAL OPERATING EXPENSES 8950 550000 TOTAL PURCHASED SERVICES & MATERIAL PYRAMID 8988 590000 TOTAL OPERATING EXPENSES 8960 517000 TOTAL NON-AGREEMENT LABOR PYRAMID 8949 510000 TOTAL LABOR 8961 570000 TOTAL GENERAL EXPENSES PYRAMID 8988 560000 TOTAL CASUALTY & GENERAL EXPENSES 8964 504986 OTHER MATERIAL ADJUSTMENT PYRAMID 8950 552000 OTHER MATERIAL8969 571000 UTILITIES PYRAMID 8961 570000 TOTAL GENERAL EXPENSES8979 560000 TOTAL CASUALTY & GENERAL EXPENSES PYRAMID 8988 590000 TOTAL OPERATING EXPENSES 8987 579600 TOTAL INTERDEPARTMENTAL TRANSF PYRAMID 8988 579000 TOTAL OTHER GENERAL EXPENSES8988 590000 TOTAL OPERATING EXPENSES PYRAMID 8989 690000 TOTAL OTHER INCOME PYRAMID 8990 490000 REVENUES PYRAMID 8993 515000 OTHER NON-OPERATING - TOTAL LABOR PYRAMID 8943 518000 TOTAL NON-OPERATING-AGREEMENT-LABOR9504 509504 GRAPHICS SERVICES TRANSFER-CR POSTING 8922 579610 OTHER INTERDEPT. TRANSFERS-CR. 9507 509507 COMPANY STORE MATERIAL-CR POSTING 8938 579600 TOTAL INTERDEPARTMENTAL TRANSF 9511 509511 CAR CLNG TFR TO SVC DES-SVC OP POSTING 8904 515640 TRANSFER & CONTRACT LABOR9514 509514 PREVENT MAINT TRANSFER - CR POSTING 8902 515640 TRANSFER & CONTRACT LABOR9516 509516 TRAINING I/D TRANSFER - CR POSTING 8922 579610 OTHER INTERDEPT. TRANSFERS-CR. 9517 509517 AUDIO VISUAL TRANSFER-CR POSTING 8922 579610 OTHER INTERDEPT. TRANSFERS-CR. 9518 509518 COQ I/D TRANSFER - CR POSTING 8922 579610 OTHER INTERDEPT. TRANSFERS-CR. 9519 509519 CORPORATE SERVICES - CR POSTING 8922 515640 TRANSFER & CONTRACT LABOR9571 509571 AIRCRAFT CHARGEBACK-CR POSTING 8936 572500 AIRCRAFT CHARGEBACK-CR 9575 509575 COMMUNICATIONS SERVICES-CR POSTING 8909 579600 TOTAL INTERDEPARTMENTAL TRANSF 9578 509578 EXPRESS MAIL SERVICE-CR POSTING 8911 579600 TOTAL INTERDEPARTMENTAL TRANSF 9579 509579 POSTAGE EXCL EXPRESS MAIL-CR POSTING 8913 579600 TOTAL INTERDEPARTMENTAL TRANSF 9704 509704 GRAPHICS SERVICES TRANSFER-DR POSTING 8923 579620 OTHER INTERDEPT. TRANSFERS-DR. 9707 509707 COMPANY STORE MATERIAL-DR POSTING 8939 579600 TOTAL INTERDEPARTMENTAL TRANSF 9711 509711 CAR CLNG TFR FROM SVC OPRATION POSTING 8905 515640 TRANSFER & CONTRACT LABOR9714 509714 PREVENT MAINT TRANSFER - DR POSTING 8903 515640 TRANSFER & CONTRACT LABOR9716 509716 TRAINING I/D TRANSFER - DR POSTING 8923 579620 OTHER INTERDEPT. TRANSFERS-DR. 9717 509717 AUDIO VISUAL TRANSFER-DR POSTING 8923 579620 OTHER INTERDEPT. TRANSFERS-DR. 9718 509718 COQ I/D TRANSFER - DR POSTING 8923 579620 OTHER INTERDEPT. TRANSFERS-DR. 9719 509719 CORPORATE SERVICES - DR POSTING 8923 515640 TRANSFER & CONTRACT LABOR9771 509771 AIRCRAFT CHARGEBACK-DR POSTING 8937 572600 AIRCRAFT CHARGEBACK-DR 9775 509775 COMMUNICATIONS SERVICES-DR POSTING 8908 579600 TOTAL INTERDEPARTMENTAL TRANSF 9778 509778 EXPRESS MAIL SERVICE-DR POSTING 8910 579600 TOTAL INTERDEPARTMENTAL TRANSF 9779 509779 POSTAGE EXCL EXPRESS MAIL-DR POSTING 8912 579600 TOTAL INTERDEPARTMENTAL TRANSF 9800 507799 UNDISTRIBUTED-MISC EXP POSTING 8804 579500 MISC GENERAL EXPENSES

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