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Home » Reports & Data » Economic Reports & Studies » Depreciation

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:

Year Railroad Title Order Number Order Date File
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

 

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 .


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