{"source":"https://docketyard.org/","licence":"CC0-1.0","licence_url":"https://creativecommons.org/publicdomain/zero/1.0/","shape_version":3,"held":{"enriched":"The party module (entity resolution, aliases, successions), the citator (citation edges, their readings, resolutions and judgements) and the machine-read text of the record's documents (every reading, its payload and its index) are derived work whose licence awaits review; they are withheld until then, not dedicated by default."},"generated_at":"2026-10-11T11:31:15+00:00","docket":{"docket_id":32479,"raw_docket":"SUB_851_0_F","prefix":"SUB","sequence":851,"title":"THE MATTER OF PRESCRIBING DEPRECIATION RATES FOR CSX TRANSPORTATION INC","sub_dockets":[],"is_index":false,"entries":[{"kind":"decision","date":"2000-04-07","date_printed":"4/7/2000","docket_raw":"SUB_851_0_F","record_id":"30747","type":"Decision","filed_for_raw":null,"deciding_body":"Accounting Board","summary":"(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.","attachments":[{"url":"https://dcms-external.s3.amazonaws.com/MPD/62491/2AE8B6200E7887A7852568B700692870/30747.pdf","label":"30747.pdf","document_sha256":"6a35f715c3a1405d6fc2c2b28c104cc6f983600051535b1cea51d68a6d3dc37c","media_type":"pdf"}],"also_in":[],"submitter":null,"organisation":null,"location":null,"comment_text":null,"date_kind":"served","url":"https://docketyard.org/decision/30747"}],"filings":0,"decisions":1,"comments":0,"last_checked":"2026-10-11T11:06:35+00:00","last_new_entry":"2026-08-26T15:17:11+00:00","series":{"raw_docket":"SUB_851_0"},"printed":"SUB 851-F","url":"https://docketyard.org/d/SUB-851-F"},"series":{"raw_docket":"SUB_851","printed":"SUB 851","url":"https://docketyard.org/d/SUB-851"}}