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SURFACE TRANSPORTATION BOARD

Depreciation

Depreciation Rate Prescriptions

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:

Depreciation Orders

YearRailroadTitleOrder NumberOrder DateFile
2021CSXTPrescription of Depreciation Rates for CSXT Road PropertyCSXT-RD-2110/06/2021
2021CSXTPrescription of Depreciation Rates for CSXT Track PropertyCSXT-TR-2110/06/2021
2021BNSFPrescription of Depreciation Rates for BNSF LocomotivesBNSF-EQ-2102/18/2021
2021BNSFPrescription of Depreciation Rates for BNSF Track PropertyBNSF-TR-2102/18/2021
2021GTCPrescription of Depreciation Rates for GTC EquipmentGTC-EQ-2103/12/2021
2021SOOPrescription of Depreciation Rates for SOO Track PropertySOO-TR-202105/21/2021
2021SOOPrescription of Depreciation Rates for SOO Equipment PropertySOO-EQ-202105/21/2021
2021SOOPrescription of Depreciation Rates for SOO Road PropertySOO-RD-202105/21/2021
2021UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR2-202104/16/2021
2020BNSFPrescription of Depreciation Rates for BNSF EquipmentBNSF-EQ-2003/27/2020
2020BNSFPrescription of Depreciation Rates for BNSF Road PropertyBNSF-RD-2004/29/2020
2020CSXTPrescription of Depreciation Rates for CSXT Equipment PropertyCSXT-EQ-2003/27/2020
2020GTCPrescription of Depreciation Rates for GTC Track PropertyGTC-TR-2004/29/2020
2020NSPrescription of Depreciation Amortization for NS Road PropertyNS-RD-AM-2010/09/2020
2020NSPrescription of Depreciation Amortization for NS Track PropertyNS-TR-AM-2010/09/2020
2020SOOPrescription of Depreciation Rates for SOO Equipment PropertySOO-EQ-2006/05/2020
2020SOOPrescription of Depreciation Rates for SOO Track PropertySOO-TR-2006/05/2020
2020SOOPrescription of Depreciation Rates for SOO Road PropertySOO-RD-2006/05/2020
2020UPPrescription of Depreciation Rates for UP Road PropertyUP-RD-2112/16/2020
2020UPPrescription of Depreciation Rates for UP Track PropertyUP-TR-2112/16/2020
2019BNSFPrescription of Depreciation Rates for BNSF LocomotivesBNSF-EQ-1806/04/2019
2019GTCPrescription of Depreciation Rates for GTC EquipmentGTC-EQ-1806/04/2019
2019GTCPrescription of Depreciation Rates for GTC Road PropertyGTC-RD-1906/04/2019
2019KCSPrescription of Depreciation Rates for KCS Road PropertyKCS-RD-1908/06/2019
2019KCSPrescription of Depreciation Rates for KCS Equipment PropertyKCS-EQ-1908/06/2019
2019KCSPrescription of Depreciation Rates for KCS Track PropertyKCS-TR-1908/06/2019
2019NSPrescription of Depreciation Rates for NS Equipment PropertyNS-EQ-1909/24/2019
2019SOOPrescription of Depreciation Rates for SOO EquipmentSOO-EQ-1905/08/2019
2019SOOPrescription of Depreciation Rates for SOO Road PropertySOO-RD-1905/08/2019
2019UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR-1804/01/2019
2019UPPrescription of Depreciation Rates for UP EquipmentUP-EQ-1904/01/2019
2019UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR-1904/10/2019
2019UPPrescription of Depreciation Rates for UP Concrete Tie FailuresUP-TR2-1906/11/2019
2019UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR-2012/20/2019
2018BNSFPrescription of Depreciation Amortization for BNSF Road PropertyBNSF-RD-AM-1803/14/2018
2018SOOPrescription of Depreciation Amortization for SOO Road Property (Bridges & Track)SOO-TR-AM-1801/01/2018
2018SOOPrescription of Depreciation Rates for Soo Line Railroad Bridges & Track PropertySOO-TR-1801/01/2018
2018UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR2-1803/14/2018
2017BNSFPrescription of Depreciation Rates for BNSF Equipment PropertyBNSF-EQ-1704/13/2017
2017BNSFPrescription of Depreciation Rates for BNSF Track PropertyBNSF-TR-1704/13/2017
2017CSXTPrescription of Depreciation Rates for CSXT Equipment PropertyCSXT-EQ-1701/01/2017
2017GTCPrescription of Depreciation Rates for GTC Track PropertyGTC-TR-1701/01/2017
2017NSPrescription of Depreciation Rates for Norfolk Southern Corporation Road and Track Property NS-RD-2017 / NS-TR-201701/01/2017
2017UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR2-1701/01/2017
2017UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR-1701/01/2017
2016GTCPrescription of Depreciation Amortization for GTC Road PropertyGTC-RD-1601/01/2016
2016NSPrescription of Depreciation Rates for NS Equipment PropertyNS-EQ-1608/29/2016
2016SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Equipment PropertyDM&E-EQ-1608/29/2016
2016SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Track PropertyDM&E-TR-1608/29/2016
2016SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Road PropertyDM&E-RD-1608/29/2016
2016SOOPrescription of Depreciation Rates for Soo Line Corporation Rolling Stock and Other Plant Accounts SOO–EQ/RD–1610/31/2016
2016UPPrescription of Depreciation Rates for UP TrackUP-TR-1601/01/2016
2016UPPrescription of Depreciation Rates for UP EquipmentUP-EQ-1601/01/2016
2016UPPrescription of Depreciation Rates for UP Failed Concrete TiesUP-TR1-1601/01/2016
2015BNSFPrescription of Depreciation Rates for BNSF LocomotivesBNSF-EQ-1501/31/2015
2015BNSFPrescription of Depreciation Amortization for BNSF LocomotivesBNSF-EQ-AM-1501/31/2015
2015BNSFPrescription of Depreciation Rates for BNSF Road PropertyBNSF-RD-1402/27/2015
2015BNSFPrescription of Depreciation Amortization for BNSF Road PropertyBNSF-RD-AM-1402/27/2015
2015BNSFPrescription of Depreciation Rates for BNSF Equipment (Computers)BNSF-EQ2-1402/27/2015
2015BNSFPrescription of Depreciation Amortization for BNSF Equipment (Computers)BNSF-EQ2-AM-1402/27/2015
2015CSXTPrescription of Depreciation Amortization for CSXT Track PropertyCSXT-TR-AM-1301/09/2015
2015CSXTPrescription of Depreciation Amortization for CSXT Road PropertyCSXT-RD-AM-1301/05/2015
2015CSXTPrescription of Depreciation Rates for CSXT Track Property (Acquired from NYC Railroad) CSXT-NYC-TR-1501/01/2015
2015CSXTPrescription of Depreciation Rates for CSXT Track PropertyCSXT-TR-1501/01/2015
2015CSXTPrescription of Depreciation Rates for CSXT Road Property (Acquired from NYC Railroad) CSXT-NYC-RD-1501/01/2015
2015CSXTPrescription of Depreciation Rates for CSXT Road PropertyCSXT-RD-1501/01/2015
2015GTCPrescription of Depreciation Amortization for GTC Equipment PropertyGTC-EQ-AM-1509/10/2015
2015GTCPrescription of Depreciation Rates for GTC Equipment PropertyGTC-EQ-1509/10/2015
2015KCSPrescription of Depreciation Rates for KCS Roadway and Track PropertyKCS-RD-TR-1501/01/2015
2015KCSPrescription of Depreciation Rates for KCS EquipmentKCS-EQ-1501/01/2015
2015SOOPrescription of Depreciation Rates for Soo Line Railroad Used EquipmentSOO-EQ-1503/31/2015
2015SOOPrescription of Depreciation Rates for Soo Line Railroad Track PropertySOO-TR-1501/01/2015
2015SOOPrescription of Depreciation Rate for SOO Road PropertySOO-RD-1509/01/2015
2015UPPrescription of Depreciation Rates for UP Equipment PropertyUP-EQ-1403/10/2015
2015UPPrescription of Depreciation Rate for UP Equipment Account 58.01 (Aircraft)UP-EQ-1503/10/2015
2015UPPrescription of Depreciation Amortization for UP Equipment PropertyUP-EQ-AM-1403/10/2015
2015UPPrescription of Depreciation Rates for UP Rail Densities 1 and 2UP-TR3-1504/30/2015
2015UPPrescription of Depreciation Amortization for UP Rail Densities 1 and 2UP-TR3-AM-1504/30/2015
2014BNSFPrescription of Depreciation Rates for BNSF Equipment (Excluding Locomotives)BNSF-EQ-1410/31/2014
2014BNSFPrescription of Depreciation Amortization for BNSF Equipment (Excluding Locomotives) BNSF-EQ-AM-1412/11/2014
2014CSXTPrescription of Depreciation Rates for CSXT EquipmentCSXT-EQ-1408/22/2014
2014CSXTPrescription of Depreciation Amortization for CSXT EquipmentCSXT-EQ-AM-1409/09/2014
2014CSXTPrescription of Depreciation Rates for CSXT Road Property (Acquired from NYC Railroad)CSXT-RD-1311/07/2014
2014CSXTPrescription of Depreciation Rates for CSXT Track Property (Acquired from NYC Railroad)CSXT-TR-1312/28/2014
2014GTCPrescription of Depreciation Rates for GTC TrackGTC-TR-1404/21/2014
2014GTCPrescription of Depreciation Amortization for GTC Track PropertyGTC-TR-AM-1405/30/2014
2014GTCPrescription of Depreciation Rates for GTC Road PropertyGTC-RD-1407/21/2014
2014GTCPrescription of Depreciation Amortization for GTC Road PropertyGTC-RD-AM-1407/29/2014
2014KCSPrescription of Depreciation Amortization for KCS Equipment PropertyKCS-EQ-AM-1402/03/2014
2014KCSPrescription of Depreciation Rates for KCS Road PropertyKCS-RD-1407/10/2014
2014KCSPrescription of Depreciation Amortization for KCS Road PropertyKCS-RD-AM-1407/14/2014
2014NSPrescription of Depreciation Rates for NS Equipment PropertyNS-EQ-1410/14/2014
2014NSPrescription of Depreciation Amortization for NS EquipmentNS-EQ-AM-1410/27/2014
2014SOOPrescription of Depreciation Rates for Soo Line Railroad Road PropertySOO-RD-1303/01/2014
2014SOOPrescription of Depreciation Rate for SOO Road Property (Bridges)SOO-RD-1512/01/2014
2014SOOPrescription of Depreciation Amortization for SOO Road Property (Bridges)SOO-RD-AM-1512/22/2014
2014SOOPrescription of Depreciation Rates for Soo Line Railroad Road PropertySOO-RD-1303/01/2014
2014UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR3-1404/30/2014
2014UPPrescription of Depreciation Amortization for UP Track PropertyUP-TR-AM-1511/17/2014
2014UPPrescription of Depreciation Amortization for UP Road PropertyUP-RD-AM-1512/08/2014
2014UPPrescription of Depreciation Rates for UP Road PropertyUP-RD-1511/26/2014
2014UPPrescription of Depreciation Rates for UP Track Property (Excluding Rail Densities 1 and 2)UP-TR-1511/13/2014
2014UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR2-1512/31/2014
2013KCSPrescription of Depreciation Rates for KCS Track PropertyKCS-TR-1310/16/2013
2013KCSPrescription of Depreciation Rates for KCS Road PropertyKCS-RD-1302/04/2013
2013KCSPrescription of Depreciation Rates for KCS Equipment PropertyKCS-EQ-1408/30/2013
2013NSPrescription of Depreciation Rates for NS Road PropertyNS-RD-1303/29/2013
2013NSPrescription of Depreciation Amortization for NS Road PropertyNS-RD-AM-1304/29/2013
2013NSPrescription of Depreciation Rates for NS Track Property Other Than Main Line Rail & OTMNS-TR-1305/08/2013
2013NSPrescription of Depreciation Amortization for NS Track PropertyNS-TR-AM-1305/30/2013
2013SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Equipment Property DM&E-EQ-1311/20/2013
2013SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Road PropertyDM&E-RD-1312/18/2013
2013SOOPrescription of Depreciation Rates for Soo Line Railroad Equipment PropertySOO-EQ-1301/01/2013
2013UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR3-1307/`10/2013
2013UPPrescription of Depreciation Expense for UP Concrete Tie FailuresUP-TR-1412/03/2013
2013UPPrescription of Depreciation Amortization for UP Rail and Other Track MaterialUP-TR2-AM-1412/30/2013
2013UPPrescription of Depreciation Rates for UP Rail and Other Track MaterialUP-TR2-1412/27/2013
2012BNSFPrescription of Depreciation Rates for BNSF EquipmentBNSF-EQ-1202/08/2012
2012NSPrescription of Depreciation Rate for NS Main Line Rail and Other Track MaterialNS-TR-1207/23/2012
2012SOOPrescription of Depreciation Rates for Dakota, Minnesota, and Eastern Railroad Track PropertyDM&E-TR-1006/29/2012
2012UPPrescription of Depreciation Rates for UP Rail and Other Track MaterialUP-TR-1201/12/2012
2012UPPrescription of Depreciation Rates for UP Road Property Account 27 (Signals and Interlockers) UP-RD-1310/31/2012
2012UPPrescription of Depreciation Rates for UP Rail and Other Track MaterialUP-TR2-1312/11/2012
2011BNSFPrescription of Depreciation Rates for BNSF Track PropertyBNSF-TR-1110/17/2011
2011BNSFPrescription of Depreciation Rates for BNSF EquipmentBNSF-EQ-1101/13/2011
2011GTCPrescription of Depreciation Rates for GTC EquipmentGTC-EQ-1112/27/2011
2011SOOPrescription of Depreciation Rates for Soo Line Railroad EquipmentSOO-EQ-1110/24/2011
2011UPPrescription of Depreciation Rate for UP Concrete Tie FailuresUP-TR2-1106/13/2011
2011UPPrescription of Depreciation Rates for UP Rail and Other Track MaterialUP-TR-1101/12/2011
2011UPPrescription of Depreciation Rates for UP Road Property Account 27 (Signals and Interlockers) UP-RD-1103/11/2011
2011UPPrescription of Depreciation Rate for UP Concrete Tie OTMUP-TR-1306/13/2011
2010CSXTPrescription of Depreciation Rates for CSXT EquipmentCSXT-EQ-1012/30/2010
2010NSPrescription of Depreciation Rates for NS Equipment PropertyNS-EQ-1009/01/2010
2010UPPrescription of Depreciation Rates for UP Rail and Other Track MaterialUP-TR-1002/19/2010
2009BNSFPrescription of Depreciation Rates for BNSF Road PropertyBNSF-RD-0811/30/2009
2009CSXTPrescription of Depreciation Rates for CSXT Road PropertyCSXT-RD-0909/17/2009
2009CSXTPrescription of Depreciation Rates for CSXT EquipmentCSXT-EQ-0905/15/2009
2009CSXTPrescription of Depreciation Rates for CSXT Track PropertyCSXT-TR-0907/08/2009
2009KCSPrescription of Depreciation Rates for KCS EquipmentKCS-EQ-0912/23/2009
2009KCSPrescription of Depreciation Rates for KCS Track PropertyKCS-TR-0912/23/2009
2009KCSPrescription of Depreciation Rates for KCS Road PropertyKCS-RD-0912/23/2009
2009UPPrescription of Depreciation Rates for UP Track PropertyUP-TR-0902/12/2009
2009UPPrescription of Depreciation Rates for UP Road PropertyUP-RD-0901/23/2009
2009UPPrescription of Depreciation Rates for UP EquipmentUP-EQ-1012/22/2009

 

CADLAS

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 Economic.Data@stb.gov.