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SUB docketBefore the Surface Transportation Board

SUB 851

This docket has not yet been observed directly in the Board’s dockets table; its entries below come from filings and decisions that name it.

Caption from the Board’s record. Sub-dockets, included below: SUB 851-D, SUB 851-E, SUB 851-F

0 filings, 3 decisions and 0 environmental comments observed here; last checked 10 Oct 2026, 23:36 UTC; last new entry 26 Aug 2026, 15:17 UTC.

Entries

Newest first · oldest first
  1. Decision
    30747Accounting Board · in SUB 851-F
    (1) INSTRUCTED CSX TO ACCOUNT FOR DEPRECIATION CHARGES BY APPLYING TO THE LEDGER VALUE OF TRACK PROPERTY OWNED AND USED IN ITS OPERATIONS THE ANNUAL PERCENTAGE RATES SHOWN IN THIS DECISION; (2) ORDERED THE RATES TO BE EFFECTIVE JANUARY 1, 1999 TO DECEMBER 31, 2004, OR UNTIL FURTHER ORDER OF THE BOARD; AND CSXT SHALL EFFECT THIS RETROACTIVE APPLICATION OF RATES BY ADJUSTING ITS 1999 ANNUAL ACCRUAL; AND (3) INSTRUCTED CSXT TO AMORTIZE THE VARIANCE BETWEEN BOOK ACCUMULATED DEPRECIATION AND THE CALCULATED GUIDELINE OVER THE COMPOSITE AVERAGE REMAINING LIFE FOR EACH ACCOUNT.
  2. Decision
    30748Accounting Board · in SUB 851-E
    (1) DIRECTED CSXT TO ACCOUNT FOR DEPRECIATION CHARGES BY APPLYING TO THE LEDGER VALUE OF ROAD PROPERTY OWNED AND USED IN ITS OPERATIONS; AND (2) ORDERED CSXT TO CONTINUE TO AMORTIZE OVER 10 YEARS THE VARIANCE BETWEEN BOOK ACCUMULATED DEPRECIATION AND THE CALCULATED GUIDELINE FOR EACH ACCOUNT.
  3. Decision
    30685Accounting Board · in SUB 851-D
    (1) DIRECTED CSXT TO ACCOUNT FOR DEPRECIATION CHARGES BY APPLYING TO THE LEDGER VALUE OF EQUIPMENT PROPERTY; AND (2) ORDERED CSXT TO CONTINUE TO AMORTIZE OVER 10 YEARS THE VARIANCE BETWEEN BOOK ACCUMULATED DEPRECIATION AND THE CALCULATED GUIDELINE FOR EACH SUBACCOUNT.