Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.940 940 Annual branch line report

Current as of January 02, 2025 | Updated by Findlaw Staff

This section specifies the format in which the data collected for each branch line shall be maintained. Definitions of each account are presented in section 950.

(A) Attributable revenue	Amount
101	Freight․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
104	Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
105	Water transfers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
106	Demurrage․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
110	Incidental․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
121	Joint facility—credit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
122	Joint facility—debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
506	Revenue from property used in other than carrier operations․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
510	Miscellaneous rent income․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
519	Miscellaneous income․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
599	Subsidy payments from preexisting contracts․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․
	Total attributable revenues․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․․․․․․

(B) On-Branch Avoidable Costs
	Freight
Line item—(a)	Salaries and wages— (b)	Material, tools, sup- plies, fuels, and lubri- cants—(c)	Purchased services— (d)	General— (e)
(1)	Actual or apportioned expense accounts:
Way and structures: Administration:
	001	Track․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	002	Bridge and Building․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	003	Signal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	004	Communication․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	005	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Repair and maintenance:
	006	Roadway– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	007	Roadway– Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	008	Tunnels and Subways– Running․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	009	Tunnels and Subways– Switching․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	010	Bridges and Culverts– Running․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	011	Bridges and Culverts– Switching․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	012	Ties– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	013	Ties– Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	014	Rail– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	015	Rail– Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	016	Other Track Material– Running․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	017	Other Track Material– Switching․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	018	Ballast– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	019	Ballast– Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	․․․․․․․․․	N/A	N/A
	020	Track Laying and Surfacing– Running․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	021	Track Laying and Surfacing– Switching․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	022	Road Property Damaged– Running․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	023	Road Property Damaged– Switching․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	024	Road Property Damaged– Other․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	025	Signals and Interlockers– Running․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	026	Signals and Interlockers– Switching․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	027	Communications Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	028	Electric Power Systems․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	029	Highway Grade Crossings– Running․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	030	Highway Grade Crossings– Switching․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	031	Station and Office Buildings․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	032	Shop Buildings– Locomotives․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	033	Shop Buildings– Freight Cars․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	034	Shop Buildings– Other Equipment․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	101	Locomotive Servicing Facilities․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	102	Miscellaneous Buildings and Structures․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	103	Coal Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	104	Ore Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	105	Other Marine Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	106	TOFC/COFC– Terminals․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	107	Motor Vehicle Loading and Distribution Facilities․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	108	Facilities for Other Specialized Service Operations	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	109	Roadway Machines․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	110	Small Tools and Supplies․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	111	Snow Removal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	112	Fringe Benefits– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	113	Fringe Benefits– Switching․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	114	Fringe Benefits– Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	115	Casualties and Insurance– Running․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	116	Casualties and Insurance– Switching․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	117	Casualties and Insurance– Other․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	118	Lease Rentals– Debit– Running․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	119	Lease Rentals– Debit– Switching․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	120	Lease Rentals– Debit– Other․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	121	Lease Rentals– (Credit)– Running․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	122	Lease Rentals– (Credit)– Switching․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	123	Lease Rentals– (Credit)– Other․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	124	Joint Facility Rent– Debit– Running․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	125	Joint Facility Rent– Debit– Switching․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	126	Joint Facility Rent– Debit– Other․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	127	Joint Facility Rent– (Credit)– Running․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	128	Joint Facility Rent– (Credit)– Switching․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	129	Joint Facility Rent– (Credit)– Other․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	130	Other Rents– Debit– Running․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	131	Other Rents– Debit– Switching․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	132	Other Rents– Debit– Other․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	133	Other Rents– (Credit)– Running․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	134	Other Rents– (Credit)– Switching․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	135	Other Rents– (Credit)– Other․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	136	Depreciation– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	137	Depreciation– Switching․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	138	Depreciation– Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	139	Joint Facility– Debit– Running․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	140	Joint Facility– Debit– Switching․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	141	Joint Facility– Debit– Other․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	142	Joint Facility– (Credit)– Running․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	143	Joint Facility– (Credit)– Switching․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	144	Joint Facility– (Credit)– Other․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	145	Dismantling Retired Road Property– Running․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	146	Dismantling Retired Road Property– Switching․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	147	Dismantiling Retired Road Property– Other․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	148	Other– Running․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	149	Other– Swtiching․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	150	Other– Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	151	Total Way and Structures․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Equipment: Locomotives:
	201	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	202	Repair and Maintenance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	203	Machinery Repair․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	204	Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	205	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	206	Other Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	207	Lease Rentals– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	208	Lease Rentals– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	209	Joint Facility Rent– Debit․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	210	Joint Facility Rent– (Credit)․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	211	Other Rents– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	212	Other Rents– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	213	Depreciation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	214	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	215	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	216	Repairs Billed to Others– (Credit)․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	217	Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	218	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	219	Total Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Freight cars:
	220	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	221	Repair and Maintenance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	222	Machinery Repair․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	223	Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	224	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	225	Other Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	226	Lease Rentals– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	227	Lease Rentals– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	228	Joint Facility Rent– Debit․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	229	Joint Facility Rent– (Credit)․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	230	Other Rents– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	231	Other Rents– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	232	Depreciation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	233	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	234	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	235	Repairs Billed to Others– (Credit)․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	236	Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	237	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	238	Total Freight Cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Other Equipment:
	301	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Repair and Maintenance:
	302	Trucks, Trailers, and Containers– Revenue Service․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	303	Floating Equipment– Revenue Service․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	304	Floating and Other Revenue Equipment․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	305	Computers and Data Processing Systems․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	306	Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	307	Work and Other Non-Revenue Equipment․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	308	Equipment Damaged․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	309	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	310	Other Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	311	Lease Rentals– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	312	Lease Rentals– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	313	Joint Facility Rent– Debit․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	314	Joint Facility Rent– (Credit)․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	315	Other Rents– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	316	Other Rents– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	317	Depreciation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	318	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	319	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	320	Repairs Billed to Others– (Credit)․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	321	Dismantling Retired Property․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	322	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	323	Total Other Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	324	Total Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Transportation: Train operations:
	401	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	402	Engine Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	403	Train Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	404	Dispatching Trains․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	405	Operating Signals and Interlockers․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	406	Operating Drawbridges․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	407	Highway Crossing Protection․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	408	Train Inspection and Lubrication․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	409	Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	410	Electric Power Purchased or Produced for Motive Power	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	411	Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	412	Freight Lost or Damaged– Solely Related․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	413	Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	414	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	415	Other Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	416	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	417	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	418	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	419	Total Train Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Yard Operations:
	420	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	421	Switch Crews․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	422	Controlling Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	423	Yard and Terminal Clerical․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	424	Operating Switches, Signals Retarders and Humps․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	425	Locomotive Fuel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	426	Electric Power Purchased or Produced for Motive Power	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	427	Servicing Locomotives․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	428	Freight Lost or Damaged– Solely Related․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	429	Clearing Wrecks․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	430	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	431	Other Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	432	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	433	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	434	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	435	Total Yard Operations․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Train and Yard Operations Common:
	501	Cleaning Car Interiors․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	N/A
	502	Adjusting and Transferring Loads․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	N/A
	503	Car Loading Devices and Grain Doors․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	N/A
	504	Freight Lost or Damaged– all other․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	505	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	506	Total Train and Yard Operations Common․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Specialized Service Operations:
	507	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	508	Pickup and Delivery and Marine Line Haul․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	509	Loading and Unloading and Local Marine․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	510	Protection Services․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	511	Freight Lost or Damaged– Solely Related․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	512	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	513	Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	514	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	515	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	516	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	517	Total Specialized Services Operations․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Administrative Support Operations:
	518	Administration․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	519	Employees Performing Clerical and Accounting Functions	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	520	Communication Systems Operation․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	521	Loss and Damage Claims Processing․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	522	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	523	Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	524	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	525	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	526	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	527	Total Administrative Support Operations․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	528	Total transportation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
General and Administrative:
	601	Officers– General Administration․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	602	Accounting, Auditing and Finance․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	603	Management Services and Data Processing․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	604	Marketing․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	605	Sales․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	606	Industrial Development․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	607	Personnel and Labor Relations․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	608	Legal and Secretarial․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	609	Public Relations and Advertising․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	610	Research and Development․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	611	Fringe Benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	612	Casualties and Insurance․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	613	Writedown of Uncollectible Accounts․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	614	Property Taxes․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	N/A	․․․․․․․․․
	615	Other Taxes Except on Corporate Income or Payrolls․	N/A	N/A	N/A	․․․․․․․․․
	616	Joint Facility– Debit․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	617	Joint Facility– (Credit)․․․․․․․․․․․․․․․․․․․․․․․․․․․	N/A	N/A	․․․․․․․․․	N/A
	618	Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	619	Total General and Administrative․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	620	Total Carrier Operating Expenses․․․․․․․․․․․․․․․․․	․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․

	Amount
(2)	Other Computed Cost Elements:
	651	Locomotives return on investment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	652	Freight train car costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		01	Per day costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		02	Mileage costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	654	Rehabilitation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	664	Deadheading, taxi and hotel costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		01	Deadheading․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		02	Taxi․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		03	Hotel․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	665	Overhead movement costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		01	Transportation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		02	Equipment․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		03	Freight train cars–mileage portion․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	Total Computed On-Branch Costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
(3)	Off-Branch Avoidable Costs:
	661	Terminal Costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		01	Modified terminal costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		02	Normal terminal costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
		03	Interchange costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	662	Freight train car costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	663	Freight train revenue ton-mile costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	Total Off-Branch Avoidable Costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
(4)	All Other Avoidable Costs:
	671	Working capital․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	672	Required capital expenditures․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	673	Deferred maintenance․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	674	Current cost of freight train cars, locomotives, and other equipment․․․․․․․․․․․․․․․	․․․․․․․․
	675	Foregone tax benefits․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	676	Administrative costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	677	Deferred subsidy payment costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	678	Casualty reserve expenses․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	Total, all other avoidable costs․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	681	Reasonable return on the value of property․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
	682	Management fee․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․
(5)	Total of avoidable costs, reasonable return and management fee․․․․․․․․․․․․․․․․․․․․․․․	$․․․․․․․

(C) Service Units
	Direct on-branch	Overhead movement
(1)	On-Branch Service Units–Freight-Car Accounts:
	821	Freight train car miles (loaded and empty):	․․․․․․․․․	․․․․․․․․․
		01	Box–Plain 40 foot․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		02	Box–Plain 50 foot or longer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		03	Box–Equipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		04	Gondola–Plain․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		05	Gondola–Equipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		06	Hopper–Covered․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		07	Hopper–Open top–General Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		08	Hopper–Open top–Special Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		09	Refrigerator–Mechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		10	Refrigerator–Nonmechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		11	Flat–TOFC/COFC․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		12	Flat–Multi-level․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		13	Flat–General Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		14	Flat–Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		15	All other cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	823	Freight-train Car-days (loaded and empty):	․․․․․․․․․	․․․․․․․․․
		01	Box–Plain 40 foot․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		02	Box–Plain 50 foot or longer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		03	Box–Equipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		04	Gondola–Plain․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		05	Gondola–Equipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		06	Hopper–Covered․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		07	Hopper–Open top–General Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		08	Hopper–Open top–Special Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		09	Refrigerator–Mechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		10	Refrigerator–Nonmechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		11	Flat–TOFC/COFC․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		12	Flat–Multi-level․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		13	Flat–General Service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		14	Flat–Other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		15	All other cars․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․

	Total off- branch	Overhead movement	Net off- branch
Locomotive-Mile Accounts
	813	Road locomotive unit miles․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	841	Road diesel locomotive gross ton-miles․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	842	Road electric locomotive gross ton-miles․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Locomotive Unit Hour Accounts
	832	Road locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	833	Road diesel locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	834	Road electric locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	835	Yard locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	836	Yard diesel locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	837	Yard electric locomotive unit hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Rented or Leased Equipment
	851	Freight train car-days․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	852	Floating equipment car-days․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
	855	Locomotive days․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Train hours
	861	Train hours․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․

	Total off- branch	Overhead movement	Net off- branch
(2)	Off-Branch Service Units–Car-Mile Accounts:
	822	Freight train loaded car-miles by car type:
		01	Box–General service–unequipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		02	Box–General service–equipped․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		03	Box–Special service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		04	Gondola–General service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		05	Gondola–Special service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		06	Hopper–open–General service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		07	Hopper–open–Special service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		08	Hopper–covered․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		09	Stock․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		10	Flat–General service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		11	Flat–Special service․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		12	Flat–TOFC․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		13	Autorack․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		14	Refrigerator–Meat mechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		15	Refrigerator–Other mechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		16	Refrigerator–Meat nonmechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		17	Refrigerator–Other nonmechanical․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		18	Tank 9,999 gallons and under․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		19	Tank 10,000–18,999 gal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		20	Tank 19,000–21,999 gal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		21	Tank 22,000–27,999 gal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		22	Tank 28,000–31,999 gal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		23	Tank 32,000 and over․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
		24	All other․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․
Ton-Mile Accounts
	831	Revenue ton-miles	․․․․․․․․․	․․․․․․․․․	․․․․․․․․․

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Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.940 940 Annual branch line report - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-sect-49-1201-940/

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