REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL REPEALING REGULATION (EEC) NO 1108/70 OF THE COUNCIL INTRODUCING AN ACCOUNTING SYSTEM FOR EXPENDITURE ON INFRASTRUCTURE IN RESPECT OF TRANSPORT BY RAIL, ROAD AND INLAND WATERWAY, AND REPEALING COMMISSION REGULATION (EC) NO 851/2006 SPECIFYING THE ITEMS TO BE INCLUDED UNDER THE VARIOUS HEADINGS IN THE FORMS OF ACCOUNTS SHOWN IN ANNEX I TO COUNCIL REGULATION (EEC) NO 1108/70