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The Board reviews and approves the depreciation rates that Class I railroads propose to apply to their property. Carriers submit studies detailing how their depreciation rates are developed. These studies also include analyses supporting the average service lives, retirement dispersion patterns, and salvage ratios used to develop the rates.
Each Class I railroad must submit a depreciation study every 3 years for equipment property and every 6 years for track property (ties, rail, and ballast) and for other road property. See 49 C.F.R. Part 1201.
After reviewing these studies, the Board issues a document prescribing depreciation rates for the relevant category of railroad property. The most recent Depreciation Rate Prescriptions issued by the Board are available below:
| Year | Railroad | Title | Order Number | Order Date | File |
|---|---|---|---|---|---|
| 2025 | KCS | Prescription of Depreciation Rates for KCS Equipment Property | KCS-EQ-25 | 11/06/2024 |  |
| 2025 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-25 | 11/06/2024 | |
| 2025 | KCS | Prescription of Depreciation Rates for KCS Track Property | KCS-TR-25 | 11/06/2024 | |
| 2024 | CSXT | Prescription of Depreciation Amortization for CSXT Road Property | CSXT-RD-AM-24 | 09/13/2024 | |
| 2024 | CSXT | Prescription of Depreciation Amortization for CSXT Track Property | CSXT-TR-AM-24 | 09/13/2024 | |
| 2024 | BNSF | Prescription of Depreciation Amortization for BNSF Track Property | BNSF-TR-AM-24 | 04/09/2024 | |
| 2024 | GTC | Prescription of Depreciation Rates for GTC Equipment Property | GTC-EQ-24 | 04/08/2024 | |
| 2024 | BNSF | Prescription of Depreciation Rates for BNSF Locomotives | BNSF-EQ-24 | 03/25/2024 | |
| 2024 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-24 | 03/06/2024 | |
| 2023 | NS | Prescription of Depreciation Rates for NS Road Property | NS-RD-23 | 09/22/2023 | |
| 2023 | NS | Prescription of Depreciation Rates for NS Track Property | NS-TR-23 | 09/22/2023 | |
| 2023 | CSXT | Prescription of Depreciation Rates for CSXT Equipment Property | CSXT-EQ-23 | 07/24/2023 | |
| 2023 | SOO | Prescription of Depreciation Rates for SOO Road Property | SOO-RD-23 | 05/23/2023 | |
| 2023 | SOO | Prescription of Depreciation Rates for SOO Equipment Property | SOO-EQ-23 | 05/23/2023 | |
| 2023 | GTC | Prescription of Depreciation Rates for GTC Track Property | GTC-TR-23 | 05/08/2023 | |
| 2023 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-23 | 02/24/2023 | |
| 2023 | BNSF | Prescription of Depreciation Rates for BNSF Equipment Property | BNSF-EQ-23 | 02/17/2023 | |
| 2023 | BNSF | Prescription of Depreciation Amortization for BNSF Road Property | BNSF-RD-AM-23 | 02/16/2023 | |
| 2022 | NS | Prescription of Depreciation Rates for NS Equipment Property | NS-EQ-22 | 09/23/2022 | |
| 2022 | GTC | Prescription of Depreciation Rates for GTC Road Property | GTC-RD-22 | 05/12/2022 | |
| 2022 | KCS | Prescription of Depreciation Rates for KCS Equipment Property | KCS-EQ-22 | 05/12/2022 | |
| 2022 | KCS | Prescription of Depreciation Rates for KCS Track Property | KCS-TR-22 | 05/12/2022 | |
| 2022 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-22 | 05/05/2022 | |
| 2022 | UP | Prescription of Depreciation Rates for UP Equipment Property | UP-EQ-22 | 02/25/2022 | |
| 2022 | SOO | Prescription of Depreciation Rates for SOO Road Property | SOO-RD-22 | 02/11/2022 | |
| 2022 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-22 | 02/11/2022 | |
| 2021 | CSXT | Prescription of Depreciation Rates for CSXT Road Property | CSXT-RD-21 | 10/06/2021 | |
| 2021 | CSXT | Prescription of Depreciation Rates for CSXT Track Property | CSXT-TR-21 | 10/06/2021 | |
| 2021 | BNSF | Prescription of Depreciation Rates for BNSF Locomotives | BNSF-EQ-21 | 02/18/2021 | |
| 2021 | BNSF | Prescription of Depreciation Rates for BNSF Track Property | BNSF-TR-21 | 02/18/2021 | |
| 2021 | GTC | Prescription of Depreciation Rates for GTC Equipment | GTC-EQ-21 | 03/12/2021 | |
| 2021 | SOO | Prescription of Depreciation Rates for SOO Track Property | SOO-TR-21 | 05/21/2021 | |
| 2021 | SOO | Prescription of Depreciation Rates for SOO Equipment Property | SOO-EQ-21 | 05/21/2021 | |
| 2021 | SOO | Prescription of Depreciation Rates for SOO Road Property | SOO-RD-21 | 05/21/2021 | |
| 2021 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR2-21 | 04/16/2021 | |
| 2020 | BNSF | Prescription of Depreciation Rates for BNSF Equipment | BNSF-EQ-20 | 03/27/2020 | |
| 2020 | BNSF | Prescription of Depreciation Rates for BNSF Road Property | BNSF-RD-20 | 04/29/2020 | |
| 2020 | CSXT | Prescription of Depreciation Rates for CSXT Equipment Property | CSXT-EQ-20 | 03/27/2020 | |
| 2020 | GTC | Prescription of Depreciation Rates for GTC Track Property | GTC-TR-20 | 04/29/2020 | |
| 2020 | NS | Prescription of Depreciation Amortization for NS Road Property | NS-RD-AM-20 | 10/09/2020 | |
| 2020 | NS | Prescription of Depreciation Amortization for NS Track Property | NS-TR-AM-20 | 10/09/2020 | |
| 2020 | SOO | Prescription of Depreciation Rates for SOO Equipment Property | SOO-EQ-20 | 06/05/2020 | |
| 2020 | SOO | Prescription of Depreciation Rates for SOO Track Property | SOO-TR-20 | 06/05/2020 | |
| 2020 | SOO | Prescription of Depreciation Rates for SOO Road Property | SOO-RD-20 | 06/05/2020 | |
| 2020 | UP | Prescription of Depreciation Rates for UP Road Property | UP-RD-21 | 12/16/2020 | |
| 2020 | UP | Prescription of Depreciation Rates for UP Track Property | UP-TR-21 | 12/16/2020 | |
| 2019 | BNSF | Prescription of Depreciation Rates for BNSF Locomotives | BNSF-EQ-18 | 06/04/2019 | |
| 2019 | GTC | Prescription of Depreciation Rates for GTC Equipment | GTC-EQ-18 | 06/04/2019 | |
| 2019 | GTC | Prescription of Depreciation Rates for GTC Road Property | GTC-RD-19 | 06/04/2019 | |
| 2019 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-19 | 08/06/2019 | |
| 2019 | KCS | Prescription of Depreciation Rates for KCS Equipment Property | KCS-EQ-19 | 08/06/2019 | |
| 2019 | KCS | Prescription of Depreciation Rates for KCS Track Property | KCS-TR-19 | 08/06/2019 | |
| 2019 | NS | Prescription of Depreciation Rates for NS Equipment Property | NS-EQ-19 | 09/24/2019 | |
| 2019 | SOO | Prescription of Depreciation Rates for SOO Equipment | SOO-EQ-19 | 05/08/2019 | |
| 2019 | SOO | Prescription of Depreciation Rates for SOO Road Property | SOO-RD-19 | 05/08/2019 | |
| 2019 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-18 | 04/01/2019 | |
| 2019 | UP | Prescription of Depreciation Rates for UP Equipment | UP-EQ-19 | 04/01/2019 | |
| 2019 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-19 | 04/10/2019 | |
| 2019 | UP | Prescription of Depreciation Rates for UP Concrete Tie Failures | UP-TR2-19 | 06/11/2019 | |
| 2019 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-20 | 12/20/2019 | |
| 2018 | BNSF | Prescription of Depreciation Amortization for BNSF Road Property | BNSF-RD-AM-18 | 03/14/2018 | |
| 2018 | SOO | Prescription of Depreciation Amortization for SOO Road Property (Bridges & Track) | SOO-TR-AM-18 | 01/01/2018 | |
| 2018 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Bridges & Track Property | SOO-TR-18 | 01/01/2018 | |
| 2018 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR2-18 | 03/14/2018 | |
| 2017 | BNSF | Prescription of Depreciation Rates for BNSF Equipment Property | BNSF-EQ-17 | 04/13/2017 | |
| 2017 | BNSF | Prescription of Depreciation Rates for BNSF Track Property | BNSF-TR-17 | 04/13/2017 | |
| 2017 | CSXT | Prescription of Depreciation Rates for CSXT Equipment Property | CSXT-EQ-17 | 01/01/2017 | |
| 2017 | GTC | Prescription of Depreciation Rates for GTC Track Property | GTC-TR-17 | 01/01/2017 | |
| 2017 | NS | Prescription of Depreciation Rates for Norfolk Southern Corporation Road and Track Property | NS-RD-2017 / NS-TR-2017 | 01/01/2017 | |
| 2017 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR2-17 | 01/01/2017 | |
| 2017 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR-17 | 01/01/2017 | |
| 2016 | GTC | Prescription of Depreciation Amortization for GTC Road Property | GTC-RD-16 | 01/01/2016 | |
| 2016 | NS | Prescription of Depreciation Rates for NS Equipment Property | NS-EQ-16 | 08/29/2016 | |
| 2016 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Equipment Property | DM&E-EQ-16 | 08/29/2016 | |
| 2016 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Track Property | DM&E-TR-16 | 08/29/2016 | |
| 2016 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Road Property | DM&E-RD-16 | 08/29/2016 | |
| 2016 | SOO | Prescription of Depreciation Rates for Soo Line Corporation Rolling Stock and Other Plant Accounts | SOO–EQ/RD–16 | 10/31/2016 | |
| 2016 | UP | Prescription of Depreciation Rates for UP Track | UP-TR-16 | 01/01/2016 | |
| 2016 | UP | Prescription of Depreciation Rates for UP Equipment | UP-EQ-16 | 01/01/2016 | |
| 2016 | UP | Prescription of Depreciation Rates for UP Failed Concrete Ties | UP-TR1-16 | 01/01/2016 | |
| 2015 | BNSF | Prescription of Depreciation Rates for BNSF Locomotives | BNSF-EQ-15 | 01/31/2015 | |
| 2015 | BNSF | Prescription of Depreciation Amortization for BNSF Locomotives | BNSF-EQ-AM-15 | 01/31/2015 | |
| 2015 | BNSF | Prescription of Depreciation Rates for BNSF Road Property | BNSF-RD-14 | 02/27/2015 | |
| 2015 | BNSF | Prescription of Depreciation Amortization for BNSF Road Property | BNSF-RD-AM-14 | 02/27/2015 | |
| 2015 | BNSF | Prescription of Depreciation Rates for BNSF Equipment (Computers) | BNSF-EQ2-14 | 02/27/2015 | |
| 2015 | BNSF | Prescription of Depreciation Amortization for BNSF Equipment (Computers) | BNSF-EQ2-AM-14 | 02/27/2015 | |
| 2015 | CSXT | Prescription of Depreciation Amortization for CSXT Track Property | CSXT-TR-AM-13 | 01/09/2015 | |
| 2015 | CSXT | Prescription of Depreciation Amortization for CSXT Road Property | CSXT-RD-AM-13 | 01/05/2015 | |
| 2015 | CSXT | Prescription of Depreciation Rates for CSXT Track Property (Acquired from NYC Railroad) | CSXT-NYC-TR-15 | 01/01/2015 | |
| 2015 | CSXT | Prescription of Depreciation Rates for CSXT Track Property | CSXT-TR-15 | 01/01/2015 | |
| 2015 | CSXT | Prescription of Depreciation Rates for CSXT Road Property (Acquired from NYC Railroad) | CSXT-NYC-RD-15 | 01/01/2015 | |
| 2015 | CSXT | Prescription of Depreciation Rates for CSXT Road Property | CSXT-RD-15 | 01/01/2015 | |
| 2015 | GTC | Prescription of Depreciation Amortization for GTC Equipment Property | GTC-EQ-AM-15 | 09/10/2015 | |
| 2015 | GTC | Prescription of Depreciation Rates for GTC Equipment Property | GTC-EQ-15 | 09/10/2015 | |
| 2015 | KCS | Prescription of Depreciation Rates for KCS Roadway and Track Property | KCS-RD-TR-15 | 01/01/2015 | |
| 2015 | KCS | Prescription of Depreciation Rates for KCS Equipment | KCS-EQ-15 | 01/01/2015 | |
| 2015 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Used Equipment | SOO-EQ-15 | 03/31/2015 | |
| 2015 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Track Property | SOO-TR-15 | 01/01/2015 | |
| 2015 | SOO | Prescription of Depreciation Rate for SOO Road Property | SOO-RD-15 | 09/01/2015 | |
| 2015 | UP | Prescription of Depreciation Rates for UP Equipment Property | UP-EQ-14 | 03/10/2015 | |
| 2015 | UP | Prescription of Depreciation Rate for UP Equipment Account 58.01 (Aircraft) | UP-EQ-15 | 03/10/2015 | |
| 2015 | UP | Prescription of Depreciation Amortization for UP Equipment Property | UP-EQ-AM-14 | 03/10/2015 | |
| 2015 | UP | Prescription of Depreciation Rates for UP Rail Densities 1 and 2 | UP-TR3-15 | 04/30/2015 | |
| 2015 | UP | Prescription of Depreciation Amortization for UP Rail Densities 1 and 2 | UP-TR3-AM-15 | 04/30/2015 | |
| 2014 | BNSF | Prescription of Depreciation Rates for BNSF Equipment (Excluding Locomotives) | BNSF-EQ-14 | 10/31/2014 | |
| 2014 | BNSF | Prescription of Depreciation Amortization for BNSF Equipment (Excluding Locomotives) | BNSF-EQ-AM-14 | 12/11/2014 | |
| 2014 | CSXT | Prescription of Depreciation Rates for CSXT Equipment | CSXT-EQ-14 | 08/22/2014 | |
| 2014 | CSXT | Prescription of Depreciation Amortization for CSXT Equipment | CSXT-EQ-AM-14 | 09/09/2014 | |
| 2014 | CSXT | Prescription of Depreciation Rates for CSXT Road Property (Acquired from NYC Railroad) | CSXT-RD-13 | 11/07/2014 | |
| 2014 | CSXT | Prescription of Depreciation Rates for CSXT Track Property (Acquired from NYC Railroad) | CSXT-TR-13 | 12/28/2014 | |
| 2014 | GTC | Prescription of Depreciation Rates for GTC Track | GTC-TR-14 | 04/21/2014 | |
| 2014 | GTC | Prescription of Depreciation Amortization for GTC Track Property | GTC-TR-AM-14 | 05/30/2014 | |
| 2014 | GTC | Prescription of Depreciation Rates for GTC Road Property | GTC-RD-14 | 07/21/2014 | |
| 2014 | GTC | Prescription of Depreciation Amortization for GTC Road Property | GTC-RD-AM-14 | 07/29/2014 | |
| 2014 | KCS | Prescription of Depreciation Amortization for KCS Equipment Property | KCS-EQ-AM-14 | 02/03/2014 | |
| 2014 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-14 | 07/10/2014 | |
| 2014 | KCS | Prescription of Depreciation Amortization for KCS Road Property | KCS-RD-AM-14 | 07/14/2014 | |
| 2014 | NS | Prescription of Depreciation Rates for NS Equipment Property | NS-EQ-14 | 10/14/2014 | |
| 2014 | NS | Prescription of Depreciation Amortization for NS Equipment | NS-EQ-AM-14 | 10/27/2014 | |
| 2014 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Road Property | SOO-RD-13 | 03/01/2014 | |
| 2014 | SOO | Prescription of Depreciation Rate for SOO Road Property (Bridges) | SOO-RD-15 | 12/01/2014 | |
| 2014 | SOO | Prescription of Depreciation Amortization for SOO Road Property (Bridges) | SOO-RD-AM-15 | 12/22/2014 | |
| 2014 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Road Property | SOO-RD-13 | 03/01/2014 | |
| 2014 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR3-14 | 04/30/2014 | |
| 2014 | UP | Prescription of Depreciation Amortization for UP Track Property | UP-TR-AM-15 | 11/17/2014 | |
| 2014 | UP | Prescription of Depreciation Amortization for UP Road Property | UP-RD-AM-15 | 12/08/2014 | |
| 2014 | UP | Prescription of Depreciation Rates for UP Road Property | UP-RD-15 | 11/26/2014 | |
| 2014 | UP | Prescription of Depreciation Rates for UP Track Property (Excluding Rail Densities 1 and 2) | UP-TR-15 | 11/13/2014 | |
| 2014 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR2-15 | 12/31/2014 | |
| 2013 | KCS | Prescription of Depreciation Rates for KCS Track Property | KCS-TR-13 | 10/16/2013 | |
| 2013 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-13 | 02/04/2013 | |
| 2013 | KCS | Prescription of Depreciation Rates for KCS Equipment Property | KCS-EQ-14 | 08/30/2013 | |
| 2013 | NS | Prescription of Depreciation Rates for NS Road Property | NS-RD-13 | 03/29/2013 | |
| 2013 | NS | Prescription of Depreciation Amortization for NS Road Property | NS-RD-AM-13 | 04/29/2013 | |
| 2013 | NS | Prescription of Depreciation Rates for NS Track Property Other Than Main Line Rail & OTM | NS-TR-13 | 05/08/2013 | |
| 2013 | NS | Prescription of Depreciation Amortization for NS Track Property | NS-TR-AM-13 | 05/30/2013 | |
| 2013 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Equipment Property | DM&E-EQ-13 | 11/20/2013 | |
| 2013 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Road Property | DM&E-RD-13 | 12/18/2013 | |
| 2013 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Equipment Property | SOO-EQ-13 | 01/01/2013 | |
| 2013 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR3-13 | 07/`10/2013 | |
| 2013 | UP | Prescription of Depreciation Expense for UP Concrete Tie Failures | UP-TR-14 | 12/03/2013 | |
| 2013 | UP | Prescription of Depreciation Amortization for UP Rail and Other Track Material | UP-TR2-AM-14 | 12/30/2013 | |
| 2013 | UP | Prescription of Depreciation Rates for UP Rail and Other Track Material | UP-TR2-14 | 12/27/2013 | |
| 2012 | BNSF | Prescription of Depreciation Rates for BNSF Equipment | BNSF-EQ-12 | 02/08/2012 | |
| 2012 | NS | Prescription of Depreciation Rate for NS Main Line Rail and Other Track Material | NS-TR-12 | 07/23/2012 | |
| 2012 | SOO | Prescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Track Property | DM&E-TR-10 | 06/29/2012 | |
| 2012 | UP | Prescription of Depreciation Rates for UP Rail and Other Track Material | UP-TR-12 | 01/12/2012 | |
| 2012 | UP | Prescription of Depreciation Rates for UP Road Property Account 27 (Signals and Interlockers) | UP-RD-13 | 10/31/2012 | |
| 2012 | UP | Prescription of Depreciation Rates for UP Rail and Other Track Material | UP-TR2-13 | 12/11/2012 | |
| 2011 | BNSF | Prescription of Depreciation Rates for BNSF Track Property | BNSF-TR-11 | 10/17/2011 | |
| 2011 | BNSF | Prescription of Depreciation Rates for BNSF Equipment | BNSF-EQ-11 | 01/13/2011 | |
| 2011 | GTC | Prescription of Depreciation Rates for GTC Equipment | GTC-EQ-11 | 12/27/2011 | |
| 2011 | SOO | Prescription of Depreciation Rates for Soo Line Railroad Equipment | SOO-EQ-11 | 10/24/2011 | |
| 2011 | UP | Prescription of Depreciation Rate for UP Concrete Tie Failures | UP-TR2-11 | 06/13/2011 | |
| 2011 | UP | Prescription of Depreciation Rates for UP Rail and Other Track Material | UP-TR-11 | 01/12/2011 | |
| 2011 | UP | Prescription of Depreciation Rates for UP Road Property Account 27 (Signals and Interlockers) | UP-RD-11 | 03/11/2011 | |
| 2011 | UP | Prescription of Depreciation Rate for UP Concrete Tie OTM | UP-TR-13 | 06/13/2011 | |
| 2010 | CSXT | Prescription of Depreciation Rates for CSXT Equipment | CSXT-EQ-10 | 12/30/2010 | |
| 2010 | NS | Prescription of Depreciation Rates for NS Equipment Property | NS-EQ-10 | 09/01/2010 | |
| 2010 | UP | Prescription of Depreciation Rates for UP Rail and Other Track Material | UP-TR-10 | 02/19/2010 | |
| 2009 | BNSF | Prescription of Depreciation Rates for BNSF Road Property | BNSF-RD-08 | 11/30/2009 | |
| 2009 | CSXT | Prescription of Depreciation Rates for CSXT Road Property | CSXT-RD-09 | 09/17/2009 | |
| 2009 | CSXT | Prescription of Depreciation Rates for CSXT Equipment | CSXT-EQ-09 | 05/15/2009 | |
| 2009 | CSXT | Prescription of Depreciation Rates for CSXT Track Property | CSXT-TR-09 | 07/08/2009 | |
| 2009 | KCS | Prescription of Depreciation Rates for KCS Equipment | KCS-EQ-09 | 12/23/2009 | |
| 2009 | KCS | Prescription of Depreciation Rates for KCS Track Property | KCS-TR-09 | 12/23/2009 | |
| 2009 | KCS | Prescription of Depreciation Rates for KCS Road Property | KCS-RD-09 | 12/23/2009 | |
| 2009 | UP | Prescription of Depreciation Rates for UP Track Property | UP-TR-09 | 02/12/2009 | |
| 2009 | UP | Prescription of Depreciation Rates for UP Road Property | UP-RD-09 | 01/23/2009 | |
| 2009 | UP | Prescription of Depreciation Rates for UP Equipment | UP-EQ-10 | 12/22/2009 | |
The Board’s Computer Assisted Depreciation and Life Analysis System (CADLAS) is comprised of 12 programs. The programs, necessary code files, sample data, and an electronic version of the user documentation are available upon request. For questions, please contact Board staff at .
