10.6.2006 Official Journal of the European Union L 1583 COMMISSION REGULATION (EC) No 851/2006 of 9 June 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 (Codified version) (Text with EEA relevance) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 1108/70 of 4 June 1970 introducing an accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway ('), and in particular Article 9(1) thereof, Whereas: (1)  Regulation (EEC) No 2598/70 of the Commission of 18 December 1970 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 of 4 June 1970 (3, has been substantially amended several times (’). In the interest of clarity and rationality the said Regulation should be codified. (2)  The Commission is responsible for coordinating all work arising out of Regulation (EEC) No 1108/70. The Commission is in particular responsible for determining what items are to be included under the various headings in the forms of accounts shown in Annex I to that Regulation. The appropriate provisions should be adopted to ensure that the forms of accounts are uniformly applied as between the various Member States and different modes of transport. (3)  The steps to be taken should include both that of defining the scope of the term ‘infrastructure’, by specifying for each mode of transport the installations, buildings and equipment covered by that term, and that of specifying the kind of expenditure to be entered under the various headings in the forms of accounts, HAS ADOPTED THIS REGULATION: Article 1 The items to be included under the various headings in the forms of accounts shown in Annex I to Regulation (EEC) No 1108/70 shall be determined in accordance with Annexes I and II to this Regulation. Article 2 Regulation (EEC) No 2598/70 is repealed. References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex IV. Article 3 This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 9 June 2006. () OJ L 130, 15.6.1970, p. 4. Regulation as last amended by the 2003 Act of Accession. (®» OJ L 278, 23.12.1970, p. 1. Regulation as last amended by Regu- lation (EC) No 906/2004 (O] L 163, 30.4.2004, p. 49). (%) See Annex IIL For the Commission The President José Manuel BARROSO