Decision 30748
Served (printed as 2/22/2000) · Decision · Accounting Board
(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.
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