49-U.S.C.-11143

49-U.S.C.-11143

§11143 – Depreciation Charges

Pathway

Title 49 > Subtitle IV > Part A > Chapter 111 > Subchapter III > Section 11143

Details

  • Reference: Section 11143
  • Legend: §11143 – Depreciation Charges
  • USCode Year: 2013

Provision Content

The Board shall, for a class of rail carriers providing transportation subject to its jurisdiction under this part, prescribe, and change when necessary, those classes of property for which depreciation charges may be included under operating expenses and a rate of depreciation that may be charged to a class of property. The Board may classify those rail carriers for purposes of this section. A rail carrier for whom depreciation charges and rates of depreciation are in effect under this section for any class of property may not—

(1) charge to operating expenses a depreciation charge on a class of property other than that prescribed by the Board;

(2) charge another rate of depreciation; or

(3) include other depreciation charges in operating expenses.

(Added Pub. L. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.)

Prior Provisions

A prior section 11143, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1426, related to depreciation charges, prior to the general amendment of this subtitle by Pub. L. 104–88, §102(a).

U.S. Encyclopedia of Law Coverage

49-U.S.C.-11124 in the Legal Encyclopedia: Transportation

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46-U.S.C.-50108 in the Legal Encyclopedia: Reports

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49-U.S.C.-10908 in the Legal Encyclopedia: Interstate Transportation

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