(1) The Arkansas Department of Transportation shall designate one (1) of its officers or employees who is familiar with cost accounting methods to keep a separate and accurate record of that part of the cost of operation and maintenance of the department having to do with matters relating to the regulation of: Rail carriers, which costs are hereinafter referred to as “rail carrier costs”; and
(2) Other carriers, which costs are hereinafter referred to as “other carrier costs”.
(3) In a similar manner to that set forth in subsection (a) of this section, an officer or employee of the Arkansas Public Service Commission shall keep an accurate record of that part of the cost of operation and maintenance of the commission having to do with matters relating to: Public utilities, other than rail carriers, and other carriers which are subject to regulation by the commission; and
(4) The Tax Division of the Arkansas Public Service Commission.