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SUB docketIn SUB 851

SUB 851-F

Docket Yard · docketyard.org/d/SUB-851-F · entries shown: all, newest first

THE MATTER OF PRESCRIBING DEPRECIATION RATES FOR CSX TRANSPORTATION INC

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0 filings, 1 decision and 0 environmental comments observed here; last checked 11 Oct 2026, 10:06 UTC; last new entry 26 Aug 2026, 15:17 UTC.

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Entries

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  1. served (printed as 4/7/2000)
    Decision
    30747Accounting Board
    (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.