Class I Railroad Annual Report

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OEEAA - R1
OMB Clearance No. 2140-0009
Expiration Date 12-31-2022

Class I Railroad
Annual Report

Correct name and address if different than shown

Full name and address of reporting carrier
(Use mailing label on original, copy in full on duplicate)

To The
Surface Transportation Board
For the Year Ending December 31, 20

Road Initials:

Year:

ANNUAL REPORT
OF

TO THE
SURFACE TRANSPORTATION BOARD
FOR THE
YEAR ENDED DECEMBER 31, 200_

Name, official title, telephone number, and office address of officer in charge of correspondence with
the Board regarding this report.

(Name) ________________________________

(Title) ___________________________________

(Telephone number) ________________________________________________________________
(Area code)
(Telephone number)

(Office address) _______________________________________________________________________________________
(Street and number, city, state, and ZIP code)

NOTICE
1. This report is required for every class I railroad operating within the United States. Three copies of this Annual
Report should be completed. Two of the copies must be filed with the Surface Transportation Board, Office of
Economics, Environmental Analysis, and Administration, 395 E Street, S.W. Suite 1100,
Washington, DC 20423, by March 31 of the year following that for which the report is made. One copy should be
retained by the carrier.
2. Every inquiry must be definitely answered. Where the word "none" truly and completely states the fact, it
should be given as the answer. If any inquiry is inapplicable, the words "not applicable" should be used.
3. Wherever the space provided in the schedules in insufficient to permit a full and complete statement of the
requested information, inserts should be prepared and appropriately identified by the number of the schedule.
4. All entries should be made in a permanent black ink or typed. Those of a contrary character must be indicated
in parenthesis. Items of an unusual character must be indicated by appropriate symbols and explained in footnotes.
5. Money items, except averages, throughout the annual report form should be shown in thousands of dollars
adjusted to accord with footings. Totals for amounts reported in subsidiary accounts included in supporting
schedules must be in agreement with related primary accounts. For purposes of rounding, amounts of $500 but
less than $1,000 should be raised to the nearest thousand dollars, and amounts of less than $500 should be
lowered.
6. Except where the context clearly indicates some other meaning, the following terms when used in this Form
have the following meanings:
(a) Board means Surface Transportation Board.
(b) Respondent means the person or corporation in whose behalf the report is made.
(c) Year means the year ended December 31 for which the report is being made.
(d) Close of the Year means the close of business on December 31 for the year in which the report is being
made. If the report is made for a shorter period than one year, it means the close of the period covered by the
report.
(e) Beginning of the Year means the beginning of business on January 1 of the year for which the report is
being made. If the report is made for a shorter period than one year, it means the beginning of that period.
(f) Preceding Year means the year ended December 31 of the year preceding the year for which the report is
made.
(g) The Uniform System of Accounts for Railroad Companies means the system of accounts in Part 1201 of
Title 49, Code of Federal Regulations, as amended.
7. The ICC Termination Act of 1995 abolished the Interstate Commerce Commission and replaced it with
the Surface Transportation Board. Any references to the Interstate Commerce Commission or Commission
contained in this report refer to the Surface Transportation Board.
8. Any references to the Bureau of Accounts or the Office of Economics contained in this report refer to the Office

of Economics, Environmental Analysis, and Administration of the Surface Transportation Board.
For Index, See Back of Form

Road Initials:

Year:
TABLE OF CONTENTS

Schedules Omitted by Respondent
Identity of Respondent
Voting Powers and Elections
Comparative Statement of Financial Position
Results of Operations
Consolidated Statement of Comprehensive Income
Retained Earnings - Unappropriated
Statement of Cash Flows
Working Capital Information
Investments and Advances - Affiliated Companies
Investments in Common Stock of affiliated Companies
Road Property and Equipment and Improvements to Leased Property and Equipment
Depreciation Base and Rates - Road and Equipment Owned and Used and Leased from Others
Accumulated Depreciation - Road and Equipment Owned and Used
Accumulated Depreciation - Improvements to Road and Equipment Leased from Others
Investment in Railroad Property Used in Transportation Service (By Company)
Investment in Railroad Property Used in Transportation Service (By Property Account)
Railway Operating Expenses
Way and Structures
Rents for Interchanged Freight Train Cars and Other Freight Carrying Equipment
Supporting Schedule - Equipment
Specialized Service Subschedule - Transportation
Analysis of Taxes
Guaranties and Suretyships
Compensating Balances and Short-Term Borrowing Agreements
Separation of Debtholdings Between Road Property and Equipment
Transactions Between Respondent and Companies or Persons Affiliated with Respondent for Services
Received or Provided
Mileage Operated at Close of Year
Miles of Road at Close of Year - By States and Territories (Single Track)
Inventory of Equipment
Unit Cost of Equipment Installed During the Year
Track and Traffic Conditions
Consumption of Diesel Fuel
Railroad Operating Statistics
PTC Supplement
PTC Road Property and Equipment and Improvements to Leased Property and Equipment
PTC Depreciation Base and Rates - Road and Equipment Owned and Used and Leased from Others
PTC Accumulated Depreciation - Road and Equipment Owned and Used
PTC Investment in Railroad Property Used in Transportation Service (By Property Account)
PTC Railway Operating Expenses
PTC Mileage Operated at Close of Year
PTC Inventory of Equipment
PTC Unit Cost of Equipment Installed During the Year
PTC Track and Traffic Conditions
Footnote: PTC Grants
Verification
Memoranda
Index

Schedule

Page

A
B
C
200
210
210A
220
240
245
310
310A
330
332
335
342
352A
352B
410
412
414
415
417
450
501
502
510

1
2
3
5
16
19
20
21
23
25
30
31
34
35
36
38
39
40
48
49
51
54
55
57
58
59

512
700
702
710
710S
720
750
755
PTC
PTC 330
PTC 332
PTC 335
PTC 352B
PTC 410
PTC 700
PTC 710
PTC 710S
PTC 720
PTC Grants

60
62
64
65
72
73
74
75
81
82
84
85
86
87
94
96
102
103
104
105
106
107

Railroad Annual Report R-1

Road Initials:

Year:

SPECIAL NOTICE
Docket No. 38559, Railroad Classification Index, (ICC served January 20, 1983), modified the reporting requirements for
Class II, Class III, and Switching and Terminal Companies. These carriers will notify the Board only if the calculation results in a
different revenue level than its current classification.
The dark borders on the schedules represent data that are captured by the Board.
_________________________
Supplemental Information about the Annual Report (R-1)
The following information is provided in Compliance with OMB requirements and pursuant to the
Paperwork Reduction Act of 1995, 44 U.S.C. §§ 3501-3519 (PRA):
This information collection is mandatory pursuant to 49 U.S.C. § 11145. The estimated hour burden for
filing this report is estimated at no more than 800 hours. Information in the Annual Reports is used to
monitor and assess railroad industry growth, financial stability, traffic, and operations and to identify
industry changes that may affect national transportation policy. In addition, the Board uses data from
these reports to more effectively carry out its regulatory responsibilities, such as acting on railroad
requests for authority to engage in Board regulated financial transactions (for example, mergers,
acquisitions of control, consolidations and abandonments); developing the Uniform Rail Costing System
(URCS); conducting rail revenue adequacy proceedings; developing rail cost adjustment factors; and
conducting investigations and rulemakings. The information in this report is ordinarily maintained by the
agency in hard copy for 10 years, after which it is transferred to the National Archives, where it is
maintained as a permanent record. In addition, some of this information is posted on the Board’s website,
where it may remain indefinitely. All information collected through this report is available to the public.
Under the PRA, a federal agency may not conduct or sponsor, and a person is not required to respond to,
nor shall a person be subject to a penalty for failure to comply with, a collection of information unless it
displays a currently valid OMB control number. Comments and questions about this collection (21400009) should be directed to Paperwork Reduction Officer, Surface Transportation Board, 395 E Street,
S.W., Washington, DC 20423-0001.

Railroad Annual Report R-1

Road Initials:

Year:
A. SCHEDULES OMITTED BY RESPONDENT

1.

1

The respondent, at its option, may omit pages from this report provided there is nothing to report or the schedules are not
applicable.
2. Show the pages excluded, as well as the schedule number and title, in the space provided below.
3. If no schedules were omitted indicate "NONE."

Page

Schedule No.

Title

Railroad Annual Report R-1

2

Road Initials:
B. IDENTITY OF RESPONDENT

Year:

Answers to the questions asked should be made in full, without reference to data returned on the corresponding page of previous reports. In
case any changes of the nature referred to under Inquiry 4 on this page have taken place during the year covered by this report, they should be
explained in full detail.
1.

Give the exact name of the respondent in full. Use the words "The" and "Company" only when they are parts of the corporate name. Be careful

to distinguish between railroad and railway. The corporate name should be given uniformly throughout the report, notably on the cover, on the title
page, and in the "Verification." If the report is made by receivers, trustees, a committee of bondholders, or individuals otherwise in possession of
the property, state names and facts with precision. If the report is for a consolidated group, pursuant to Special Permission from the Board,
indicate such fact on line 1 below and list the consolidated group on page 4.
2.

If incorporated under a special charter, give date of passage of the act; if under a general law, give date of filing certificate of organization; if a

reorganization has been effected, give date of reorganization. If a receivership or other trust, also give date when such receivership or other
possession began. If a partnership, give date of formation and also names in full of present partners.
3.

State the occasion for the reorganization, whether by reason of foreclosure of mortgage or otherwise, according to the fact. Give date of

organization of original corporation and refer to laws under which organized.

1.

Exact Name of common carrier making this report:

2.

Date of incorporation:

3.

Under laws of what Government, State, or Territory organized? If more than one, name all. If in bankruptcy, give court of jurisdiction and dates
of beginning of receivership and of appointment of receivers or trustees:

4.

If the respondent was reorganized during the year, involved in a consolidation or merger, or conducted its business under a different name, give
full particulars:

STOCKHOLDERS' REPORTS
5.

The respondent is required to send the Office of Economic and Environmental Analysis, immediately upon preparation, two copies of its latest
annual report to stockholders.
Check appropriate box:
[ ]

Two copies are attached to this report.

[ ] Two copies will be submitted on:
(date)
[ ] No annual report to stockholders is prepared.

Railroad Annual Report R-1

Road Initials:
1.

Year:
C. VOTING POWERS AND ELECTIONS

3

State the par value of each share of stock: Common $______________ per share; first preferred $_____________ per share; second

preferred $_____________ per share; debenture stock $______________ per share.
2.

State whether or not each share of stock has the right to one vote; if not, give particulars in a footnote.

3.

Are voting rights proportional to holdings? [ ] Yes [ ] No. If no, state in a footnote the relationship between holdings and corresponding

[ ] Yes

[ ] No

voting rights.
4.

Are voting rights attached to any securities other than stock? [ ] Yes [ ] No. If yes, name in a footnote each security, other than stock, to

which voting rights are attached (as of the close of the year), and state in detail the relationship between holdings and corresponding voting rights,
indicating whether voting rights are actual or contingent and, if contingent, showing the contingency.
5.

Has any class or issue of securities any special privileges in the election of directors, trustees, or managers, or in the determination of corporate

action by any method? [ ] Yes [ ] No. If yes, describe fully in a footnote each such class or issue and give a succinct statement showing
clearly the character and extent of such privileges.
6.

Give the date of the latest closing of the stock book prior to the actual filing of this report, and state the purpose of such closing.

7.

State the total voting power of all security holders of the respondent at the date of such closing, if within one year of the date of such filing; if

not, state as of the close of the year. _________________ votes, as of ________________________________________ (date).
8.

State the total number of stockholders of record, as of the date shown in answer to Inquiry 7. ______________________ stockholders.

9.

Give the names of 30 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of the list of

stockholders of the respondent (if within one year prior to the actual filing of this report), had the highest voting powers in the respondent, showing
for each, his or her address, the number of votes he or she would have had a right to cast on that date had a meeting then been in order, and the
classification of the number of votes to which he or she was entitled, with respect to securities held by him or her, such securities being classified as
common stock, second preferred stock, first preferred stock, and other securities (stating in a footnote the names of such other securities, if any).
If any such holder held in trust, give (in a footnote) the particulars of the trust. In the case of voting trust agreements, give as supplemental
information the names and addresses of the 30 largest holders of the voting trust certificates and the amount of their individual holdings. If the stock
book was not closed or the list of stockholders compiled within such year, show such 30 security holders at the close of the year.
Number of Votes, Classified With
Number of Votes

Respect to Securities on Which Based

to Which

Stock

Line

Name of

Address of

Security Holder

No.

Security Holder

Security Holder

Was Entitled

Common

Second

First

(a)

(b)

(c)

(d)

(e)

(f)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28

Preferred

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28

29
30

Railroad Annual Report R-1

29
30

4

Road Initials:
C. VOTING POWERS AND ELECTIONS - Continued

10.

State the total number of votes cast at the latest general meeting for the election of the respondent: _________________ votes cast.

11.

Give the date of such meeting: ______________________________________________

12.

Give the place of such meeting: ________________________________________________________________________________

NOTES AND REMARKS

Year:

Railroad Annual Report R-1

etermination of corporate

Road initials:

Line

Cross

No.

Check

Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - ASSETS
(Dollars in Thousands)
Account

Title
(a)

5

Balance at close

Balance at

Line

of year

beginning of year

No.

(b)

(c)

Current Assets
1

701

Cash

1

2

702

Temporary cash investments

2

3

703

Special deposits

3

Accounts receivable
4

704

- Loan and notes

4

5

705

- Interline and other balances

5

6

706

- Customers

6

7

707

- Other

7

8

709, 708

- Accrued accounts receivables

8

9

708.5

- Receivables from affiliated companies

9

10

709.5

- Less: Allowance for uncollectible accounts

10

11

710, 711, 714

Working funds prepayments deferred income tax debits

11

12

712

Materials and supplies

12

13

713, 713.5,
713.6

Other Current Assets

13

14

TOTAL CURRENT ASSETS

14

Other Assets
15

715, 716, 717

Special funds

15

721, 721.5

Investments and advances affiliated companies
(Schs. 310 and 310A)

16

722, 723

Other investments and advances

17

18
19

737, 738

Property used in other than carrier operation
(Less depreciation) $

18

739, 741

Other assets

19

20

743

Other deferred debits

20

21

744

Accumulated deferred income tax debits

21

TOTAL OTHER ASSETS

22

16
17

22

Road and Equipment
23

731, 732

Road (Sch. 330)

L-30 Col h & b

23

24

731, 732

Equipment (Sch 330)

L-39 Col h & b

24

25

731, 732

Unallocated items

25

733, 735

Accumulated depreciation and amortization
(Schs. 335, 342)

26

Net Road and Equipment

27

26
27
28

*

Total Assets

28
NOTES AND REMARKS

Railroad Annual Report R-1

6

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - LIABILITIES AND SHAREHOLDERS' EQUITY
(Dollars in Thousands)

Line

Cross

No.

Check

Account

Title
(a)

Balance at close

Balance at

Line

of year

beginning of year

No.

(b)

(c)

Current Liabilities
29

751

Loans and notes payable

29

30

752

Accounts payable: interline and other balances

30

31

753

Audited accounts and wages

31

32

754

Other accounts payable

32

33

755, 756

Interest and dividends payable

33

34

757

Payables to affiliated companies

34

35

759

Accrued accounts payable

35

36

760, 761, 761.5,
762
Taxes accrued

36

37

763, 763.5,
763.6

Other Current Liabilities

37

38

764

Equipment obligations and other long-term debt due
within one year

38

39

TOTAL CURRENT LIABILITIES

39

Non-Current Liabilities
40

765, 767

Funded debt unmatured

40

41

766

Equipment obligations

41

42

766.5

Capitalized lease obligations

42

43

768

Debt in default

43

44

769

Accounts payable: affiliated companies

44

45

770.1, 770.2

Unamortized debt premium

45

46

781

Interest in default

46

47

783

Deferred revenues - transfers from govt. authorities

47

48

786
771, 772, 774,
775, 782, 784

Accumulated deferred income tax credits

48

Other long-term liabilities and deferred credits

49

49
50

TOTAL NON-CURRENT LIABILITIES

50

Shareholders' Equity
51

Total capital stock

51

52

791, 792

Common stock

52

53

Preferred stock

53

54

793

Discount on capital stock

54

55

794, 795

Additional capital

55

Retained earnings:
56

797

Appropriated

56

57

798

Unappropriated

57

58

798.5

Less treasury stock

58

59

799

Accumulated Other Comprehensive Income or (loss)

59

60

Total stockholders equity

60

61

Noncontrolling interest

61

62

Total equity (Lines 60 + 61)

62

63

Total Liabilities & Shareholders' Equity
NOTES AND REMARKS

63

Railroad Annual Report R-1

Road Initials:

Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES
(Dollars in Thousands)

7

The notes listed below are provided to disclose supplementary information on matters which have an important effect on the financial
condition of the carrier. The carrier shall give the particulars called for herein and where there is nothing to report, insert the word "none"; and
in addition thereto shall enter in separate notes with suitable particulars other matters involving material amounts of the character commonly
disclosed in financial statements under generally accepted accounting principles, except as shown in other schedules. This includes statements
explaining (1) service interruption insurance policies and indicating the amount of indemnity to which respondent will be entitled for work
stoppage losses and the maximum amount of additional premium respondent may be obligated to pay in the event such losses are sustained by
other railroads; (2) particulars concerning obligations for stock purchase options granted to officers and employees; and (3) what entries
have been made for net income or retained income restricted under provisions of mortgages and other arrangements.
1. Amount (estimated, if necessary) of net income or retained income which has to be provided for capital expenditures, and for sinking funds,
pursuant to provisions of reorganization plans, mortgages, deeds of trust, or other contracts. _________________ $_____________
2. Estimated amount of future earnings which can be realized before paying Federal income taxes because of unused and available net
operating loss carryover on January 1 of the year following that for which the report is made. ___________________ $______________
3. (a) Explain the procedure in accounting for pension funds and recording in the accounts the current and past service pension costs,
indicating whether or not consistent with the prior year. ______________________________________________________________
__________________________________________________________________________________________________________
__________________________________________________________________________________________________________
(b) State amount, if any, representing the excess of the actuarially computed value of vested benefits over the total of the pension fund.
_____________________________________________________________________________$_________________________
(c) Is any part of the pension plan funded?

Specify.

Yes _____

No _____

If funding is by insurance, give name of insuring company ______________________________________________________
If funding is by trust agreement, list trustee(s) ________________________________________________________________
Date of trust agreement or latest amendment ________________________________________________________
If respondent is affiliated in any way with the trustee(s), explain affiliation. _________________________________
______________________________________________________________________________________________________
(d) List affiliated companies which are included in the pension plan funding agreement and describe basis for allocating charges under the
agreement. _____________________________________________________________________________________________
(e) Is any part of the pension plan fund invested in stock or other securities of the respondent or its affiliates? Specify Yes ___ No ___
If yes, give number of the shares for each class of stock or other security. ___________________________________
_______________________________________________________________________________________________
Are voting rights attached to any securities held by the pension plan? Specify Yes ___ No ___

If yes, who determines how stock

is voted? _________________________________________________________________________________________
4. State whether a segregated political fund has been established as provided by the Federal Election Campaign Act of 1971 (18 U.S.C. 610).
Yes ___ No ___
5. (a) The amount of employer's contribution to employee stock ownership plans for the current year was $_______________________
(b) The amount of investment tax credit used to reduce current income tax expense resulting from contributions to qualified employee
stock ownership plans for the current year was $____________________
6. In reference to Docket 37465, specify the total amount of business entertainment expenditures charged to the non-operating expense
account. $___________________

Continued on following page
Railroad Annual Report R-1

8

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued

7. Give particulars with respect to contingent assets and liabilities at the close of the year, in accordance with instruction 5-6 in the Uniform
System of Accounts for Railroad Companies, that are not reflected in the amounts of the respondent.
Disclose the nature and amount of contingency that is material.
Examples of contingent liabilities are items which may become obligations as a result of pending or threatened litigation, assessments or
possible assessments of additional taxes, and agreements or obligations to repurchase securities or property. Additional pages may be
added if more space is needed. (Explain and/or reference to the following pages.)

(a) Changes in valuation accounts.
8. Marketable equity securities.

Cost
(Current Yr.)
as of

/
/

/

At

Dr. (Cr.)

Dr. (Cr.) to

to Income

Stockholder's Equity

Current Portfolio

/

(Previous Yr.)
as of

Market

/

N/A

Noncurrent Portfolio

N/A

Current Portfolio

N/A

N/A

Noncurrent Portfolio

N/A

N/A

/

, gross unrealized gains and losses pertaining to marketable equity securities were as follows:
Gains

Losses

Current
Noncurrent

A net unrealized gain (loss) of $___________________ on the sale of marketable securities was included in net income for _____ (year)
The cost of securities was based on the _______________________ (method) cost of all the shares of each security held at time of sale.
Significant net realized and net unrealized gains and losses arising after date of the financial statements but prior to the filing, applicable to
marketable equity securities owned at balance sheet date shall be disclosed below:

NOTE:

/

/

(date) Balance sheet date of reported year unless specified as previous year.

Railroad Annual Report R-1

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

9

Railroad Annual Report R-1

10

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

Railroad Annual Report R-1

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

11

Railroad Annual Report R-1

12

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

Railroad Annual Report R-1

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

13

Railroad Annual Report R-1

14

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

Railroad Annual Report R-1

Road Initials:
Year:
200. COMPARATIVE STATEMENT OF FINANCIAL POSITION - EXPLANATORY NOTES - Continued
NOTES TO FINANCIAL STATEMENTS

Railroad Annual Report R-1

15

16

Road Initials:
210. RESULTS OF OPERATIONS
(Dollars in Thousands)

1. Disclose requested information for respondent pertaining to results
of operations for the year.
2. Report total operating expenses from Sched. 410. Any differences
between this schedule and Sched. 410 must be explained on page 18.
3. List dividends from investments accounted for under the cost method
on line 19, and list dividends accounted for under the equity method
on line 25.
4. All contra entries should be shown in parenthesis.
Line
No.

Cross
Check

Item

(a)
ORDINARY ITEMS
OPERATING INCOME
Railway Operating Income
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

*
*

(101) Freight
(102) Passenger
(103) Passenger-related
(104) Switching
(105) Water transfers
(106) Demurrage
(110) Incidental
(121) Joint facility - credit
(122) Joint facility - debit
(501) Railway operating revenues (Exclusive of transfers
from government authorities-lines 1-9)
(502) Railway operating revenues - transfers from
government authorities
(503) Railway operating revenues - amortization of
deferred transfers from government authorities
TOTAL RAILWAY OPERATING REVENUES (lines 10-12)
(531) Railway operating expenses
Net revenue from railway operations
OTHER INCOME
(506) Revenue from property used in other than carrier
operations
(510) Miscellaneous rent income
(512) Separately operated properties - profit
(513) Dividend income (cost method)
(514) Interest income
(516) Income from sinking and other funds
(517) Release of premiums on funded debt
(518) Reimbursements received under contracts and
agreements
(519) Miscellaneous income
Income from affiliated companies: 519
a. Dividends (equity method)
b. Equity in undistributed earnings (losses)
TOTAL OTHER INCOME (lines 16-26)
TOTAL INCOME (lines 15, 27)
MISCELLANEOUS DEDUCTIONS FROM INCOME
(534) Expenses of property used in other than carrier
operations
(544) Miscellaneous taxes
(545) Separately operated properties-Loss
(549) Maintenance of investment organization
(550) Income transferred under contracts and agreements
(551) Miscellaneous income charges
(553) Uncollectible accounts
TOTAL MISCELLANEOUS DEDUCTIONS
Income available for fixed charges

Year:

Cross-Checks
Schedule 210
Schedule 210
Line 15, col b
= Line 66, col b
Lines 47,48,49 col b
= Line 67, col b
Line 50, col b
= Line 68, col b

Line 14, col b
Line 14, col d
Line 14, col e

Schedule 410
= Line 620, col h
= Line 620, col f
= Line 620, col g

Amount for Amount for Freight-related Passenger-related Line
current year preceding year revenue &
revenue &
No.
expenses
expenses
(b)
(c)
(d)
(e)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

Railroad Annual Report R-1

Road Initials:

Year:

17
210. RESULTS OF OPERATIONS - Continued
(Dollars in Thousands)

Line

Cross

Item

Amount for

Amount for

Line

No.

Check

(a)

current year

preceding year

No.

(b)

(c)

FIXED CHARGES
(546) Interest on funded debt:
38

(a) Fixed interest not in default

38

39

(b) Interest in default

39

40

(547) Interest on unfunded debt

40

41

(548) Amortization of discount on funded debt

41

42

TOTAL FIXED CHARGES (lines 38 through 41)

43

Income after fixed charges (line 37 minus line 42)

42
43

OTHER DEDUCTIONS
(546) Interest on funded debt:
44

(c) Contingent interest

44

UNUSUAL OR INFREQUENT ITEMS
45

(555) Unusual or infrequent items (debit) credit

46

45

Income (Loss) from continuing operations (before inc. taxes)

46

PROVISIONS FOR INCOME TAXES
(556) Income taxes on ordinary income:
47

*

(a) Federal income taxes

47

48

*

(b) State income taxes

48

49

*

(c) Other income taxes

49

50

*

(557) Provision for deferred taxes

50

51

TOTAL PROVISION FOR INCOME TAXES (lines 47 through 52)

51

52

Income from continuing operations (line 46 minus line 51)

52

DISCONTINUED OPERATIONS
(560) Income or loss from operations of discontinued segments (less applicable income
53

taxes of $

)

53

(562) Gain or loss on disposal of discontinued segments (less applicable income taxes
54

of $

55

)

Income before extraordinary items (lines 52 through 54)

54
55

EXTRAORDINARY ITEMS AND ACCOUNTING CHANGES
56

(570) Extraordinary items (Net)

56

57

(590) Income taxes on extraordinary items

57

58

(591) Provision for deferred taxes - Extraordinary items

58

59

TOTAL EXTRAORDINARY ITEMS (lines 56 through 58)
(592) Cumulative effect of changes in accounting principles (less applicable income
taxes of $
)

60
61

*

Net income (Loss) (lines 55 + 59 + 60)

59
60
61

62

Less: Net Income attributable to non-controlling interest

62

63

Net Income attributable to reporting railroad

63

64

Basic Earnings Per Share

64

65

Diluted Earnings Per Share

65

RECONCILIATION OF NET RAILWAY OPERATING INCOME (NROI)
66

*

Net revenues from railway operations

66

67

*

(556) Income taxes on ordinary income (-)

67

68

*

(557) Provision for deferred income taxes (-)

68

69

Income from lease of road and equipment (-)

69

70

Rent for leased roads and equipment (+)

70

71

Net railway operating income (loss)

71

Railroad Annual Report R-1
18

Road Initials:
Notes and Remarks For Schedules 210 and 220

Year:

Railroad Annual Report R-1

Road Initials:

Year:
210 A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
(Dollars in Thousands)

19

1. This schedule applies only to entities with items of Other Comprehensive Income (OCI)
Cross-Checks
2. Entities must present comprehensive income in two separate but
consecutive financial statements.

Schedule 210
Line 61, col b

=

Schedule 210 A
Line 1, col b

Amount for
current year
(b)

Amount for
preceding year
(c)

Line
No.

3. Entities must present reclassification adjustments and the effects
of those adjustments on net income and OCI on the face of the
financial statements.
4. All contra entries should be shown in parenthesis.
Line
No.

Cross
Check

Item
(a)

1

Net Income

1

Other Comprehensive Income, net of tax:
2

Foreign currency translation adjustments

2

Unrealized gains on securities:
3
4

Unrealized holding gains arising during period
Less: reclassification adjustment for gains included in net
income

3
4

Defined benefit pension plans:
5

Prior service cost arising during period

5

6

Net loss arising during period

6

7

Less: amortization of prior service cost included in net periodic
pension cost

7

8

Other Comprehensive Income (Loss)

8

9

Comprehensive Income (Loss)

9

10

Less: comprehensive income attributable to noncontrolling
interest

10

11

Comprehensive Income attributable to reporting railroad (Loss)

11

Notes:

Railroad Annual Report R-1

20

Road Initials:

Year:

220. RETAINED EARNINGS
(Dollars in Thousands)
1.

Show below the items of retained earnings accounts of the respondent for the year, classified in accordance with the Uniform System
of Accounts for Railroad Companies,

2.

All contra entries should be shown in parentheses.

3.

Show in lines 22 and 23 the amount of assigned Federal income tax consequences for accounts 606 and 616.

4.

Segregate in column (c) all amounts applicable to the equity in undistributed earnings (losses) of affiliated companies based on the
equity method of accounting.

5.

Line 3 (line 7 if a debit balance), column (c), should agree with line 26, column (b), in Schedule 210. The total of columns (b) and (c),
lines 3 and 7, should agree with line 61, column (b) in Schedule 210.

6.
Line

Cross

No.

Check

Include in column (b) only amounts applicable to retained earnings exclusive of any amounts included in column (c).
Item

(a)
1

Retained

Equity in Undistributed

Line

Earnings -

Earnings (Losses) of

No.

Unappropriated

Affiliated Companies

(b)

(c)

Balances at beginning of year

1
2

2

(601.5)

Prior period adjustments to beginning retained earnings

3

(602)

Credit balance transferred from income

3

4

(603)

Appropriations released

4

5

(606)

Other credits to retained earnings

5

TOTAL CREDITS

6

CREDITS

6

DEBITS
7

(612)

Debit balance transferred from income

7

8

(616)

Other debits to retained earnings

8

9

(620)

Appropriations for sinking and other funds

9

10

(621)

Appropriations for other purposes

10

11

(623)

Dividends: Common stock

11

Preferred stock (1)

12

12
13

TOTAL DEBITS

13

14

Net increase (decrease) during year (Line 6 minus line 13)

14

15

Balances at close of year (lines 1, 2, and 14)

16
17

Balances from line 15 (c)
(798)

15
N/A

Total unappropriated retained earnings and equity in

16
17

undistributed earnings (losses) of affiliated companies
at end of year
18

(797)

Total appropriated retained earnings:

18

19

Credits during year

$__________________

N/A

20

Debits during year

$__________________

19
20

21

Balance at close of year $__________________

21

Amount of assigned Federal income tax consequences
22

Account 606

$____________________

22

23

Account 616

$____________________

23

1. If any dividends have not been declared on cumulative preferred stock, give cumulative undeclared dividends at
beginning of year and end of year.

Railroad Annual Report R-1

with the Uniform System

of columns (b) and (c),

Road Initials:

Year:

21
240. STATEMENT OF CASH FLOWS
(Dollars in Thousands)

Give the information as requested concerning the cash flows during the year. Either the direct or indirect method can be used. The direct
method shows as its principal components operating cash receipts and payments, such as cash received from customers and cash paid to
suppliers and employees, the sum of which is net cash flow from operating activities. The indirect method starts with net income and adjusts it
for revenues and expense items that were not the result of operating cash transactions in the current period to reconcile it to net cash flow from
operating activities If the direct method is used, complete lines 1 through 41. If the indirect method is used complete lines 10 through 41. Cash,
for the purpose of this schedule, shall include cash and cash equivalents which are short-term, highly liquid investments readily convertible to
known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Information about all investing and finance activities which do not directly affect cash shall be separately disclosed in footnotes to this schedule.
They shall clearly relate the cash (if any) and noncash aspects of transactions. Examples of noncash investing and transactions include
converting debt to equity, acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the
seller; obtaining an asset by entering into a capital lease; and exchanging noncash assets or liabilities for other noncash assets or liabilities.
Some transactions are part cash and part noncash; only the cash portion shall be reported directly in the statement of cash flows. Refer to FAS
Statement No. 95, Statement of Cash Flows, for further details.

Line
No.
1
2
3
4
5
6
7
8
9

Cross
Check

CASH FLOWS FROM OPERATING ACTIVITIES
Description
Current Year
(a)
(b)
Cash received from operating revenues
Dividends received from affiliates
Interest received
Other income
Cash paid for operating expenses
Interest paid (net of amounts capitalized)
Income taxes paid
Other - net
NET CASH PROVIDED BY OPERATING ACTIVITIES (lines 1 through 8)
RECONCILIATION OF NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES

Previous Year
(c)

Line
No.
1
2
3
4
5
6
7
8
9

Line Cross
Description
Current Year
Previous Year
Line
No. Check
(a)
(b)
(c)
No.
10
Income from continuing operations
10
ADJUSTMENTS TO RECONCILE INCOME FROM CONTINUING OPERATIONS TO NET CASH PROVIDED BY OPERATING ACTIVITIES
Line
No.
11
12
13
14
15
16
17
18
19
20

Cross
Check

21

Line
No.
22
23
24
25
26
27
28
29

Description
(a)
Loss (gain) on sale or disposal of tangible property and investments
Depreciation and amortization expenses
Net increase (decrease) in provision for Deferred Income Taxes
Net decrease (increase) in undistributed earnings (losses) of affiliates
Decrease (increase) in accounts receivable
Decrease (increase) in material and supplies and other current assets
Increase (decrease) in current liabilities other than debt
Increase (decrease) in other - net
Net cash provided from continuing operations (lines 10 through 18)
Add (Subtract) cash generated (paid) by reason of discontinued
operations and extraordinary items
NET CASH PROVIDED FROM OPERATING ACTIVITIES (lines 19 and 20)
CASH FLOWS FROM INVESTING ACTIVITIES

Cross
Check

Description
(a)
Proceeds from sale of property
Capital expenditures
Net change in temporary cash investments not qualifying as cash
equivalents
Proceeds from sale/repayment of investment and advances
Purchase price of long-term investment and advances
Net decrease (increase) in sinking and other special funds
Other - net
NET CASH USED IN INVESTING ACTIVITIES (lines 22 through 28)
(Continued on next page)

Railroad Annual Report R-1

Current Year
(b)

Previous Year
(c)

Line
No.
11
12
13
14
15
16
17
18
19
20
21

Current Year
(b)

Previous Year
(c)

Line
No.
22
23
24
25
26
27
28
29

22

Road Initials:

Year:

240. STATEMENT OF CASH FLOWS (Concluded)
(Dollars in Thousands)
CASH FLOWS FROM FINANCING ACTIVITIES
Line

Cross

Description

Current Year

Previous Year

Line

No.

Check

(a)

(b)

(c)

No.

30

Proceeds from issuance of long-term debt

30

31

Principle payments of long-term debt

31

32

Proceeds from issuance of capital stock

32

33

Purchase price of acquiring treasury stock

33

34

Cash dividends paid

34

35

Other - net

35

36

NET CASH FROM FINANCING ACTIVITIES (lines 30 through 35)

36

37

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

37

(lines 21, 29, and 36)
38

Cash and cash equivalents at beginning of the year

38

39

CASH AND CASH EQUIVALENTS AT END OF THE YEAR (lines 37 & 38)

39

Footnotes to Schedule
Cash paid during the year for:
40

Interest (net of amount capitalized) *

40

41

Income taxes (net) *

41

* Only applies if indirect method is adopted
NOTES AND REMARKS

Railroad Annual Report R-1

Road Initials:

Year:

23
245. WORKING CAPITAL
(Dollars in Thousands)

1 This schedule should include only data pertaining to railway transportation services.
2 Carry out calculations of lines 9, 10, 20, and 21 to the nearest whole number.
Line

Item

No.

(a)

Source

Amount

Line

(b)

No.

CURRENT OPERATING ASSETS
1

Interline and other balances (705)

Sched. 200, line 5, col. b

1

2

Customers (706)

Sched. 200, line 6, col. b

2

3

Other (707)

Note A

3

4

TOTAL CURRENT OPERATING ASSETS

Lines 1 + 2 + 3

4

OPERATING REVENUE
5

Railway operating revenue

Sched. 210, line 13, col. b

5

6

Rent income

Note B

6

7

TOTAL OPERATING REVENUES

Lines 5 + 6

7

8

Average daily operating revenues

Line 7 ÷ 360 days

8

9

Days of operating revenue in current
operating assets

10

Revenue delay days plus buffer

9
Line 4 ÷ line 8
Line 9 + 15 days

10

CURRENT OPERATING LIABILITIES
11

Interline and other balances (752)

Sched. 200, line 30, col. b

11

12

Audited accounts and wages payable (753)

Note A

12

13

Accounts payable - other (754)

Note A

13

14

Other taxes accrued (761.5)

Note A

14

15

TOTAL CURRENT OPERATING LIABILITIES

Sum of lines 11 through 14

15

OPERATING EXPENSES
16

Railway operating expenses

Sched. 210, line 14, col. b

16

17

Depreciation

Sched 410, lines 136, 137, 138, 213, 232, 317 col h

17

18

Cash related operating expenses

Line 16 + line 6 - line 17

18

19

Average daily expenditures

Line 18 ÷ 360 days

19

20

Days of operating expenses in current
operating liabilities

20
Line 15 ÷ line 19

21

Days of working capital required

Line 10 - line 20 (Note C)

21

22

Cash working capital required

Line 21 x line 19

22

23

Cash and temporary cash balance

Sched. 200, line 1 + line 2, col. b

23

24

Cash working capital allowed

Lesser of line 22 or line 23

24

MATERIALS AND SUPPLIES
25

Total materials and supplies (712)

Note A

25

26

Scrap and obsolete material included in account 712

Note A

26

27

Materials and supplies held for common carrier
purposes

28

TOTAL WORKING CAPITAL

27
Line 25 - line 26
Line 24 + line 27

28

NOTES:
(A) Use common carrier portion only. Common carrier refers to railway transportation service
(B) Rent income is the sum of Schedule 410, column h, lines 121, 122, 123, 127, 128, 129, 133, 134, 135, 208, 210, 212, 227, 229, 231, 312, 314,
and 316. Rent income is added to railway operating revenues to produce total revenues. Rent income is also added to total operating
expenses to exclude the rent revenue items from operating expense.
(C) If result is negative, use zero.

Railroad Annual Report R-1

24

Road Initials:
NOTES AND REMARKS

Year:

Railroad Annual Report R-1

Road Initials:

Year:

GENERAL INSTRUCTIONS CONCERNING RETURNS IN SCHEDULES 310 AND 310A
1. Schedule 310 should give particulars of stocks, bonds, and other secured obligations, unsecured notes, and investment advances of affiliated
companies held by respondent at the close of the year. Also, disclose the investments made, disposed of, and written down during the year
and the applicable dividends and interest credited to income as a result of those investments. They should exclude securities issued or
assumed by respondent. For definition of affiliated companies, see the rules governing Account No. 721 "Investments and Advances;
Affiliated Companies", in the Uniform System of Accounts for Railroad Companies.
2. List the investments in the following order and show a total for each group and each class of investment by accounts in numerical order.
(A)

(B)
(C)
(D)
(E)

Stocks
(1) Carriers-active
(2) Carriers-inactive
(3) Noncarriers-active
(4) Noncarriers-inactive
Bonds (including US government bonds)
Other secured obligations
Unsecured notes
Investment advances

3. The subclassification of classes (B), (C), (D), and (E) should be the same as those provided for class (A).
4. The kinds of industry represented by respondent's investments in the securities of other companies should be shown by symbol opposite the
names of the issuing corporations. The symbols and industrial classifications are as follows:
SymbKind of Industry
I
II
III
IV
V
VI
VII
VIII
IX
X

Agriculture, forestry, and fisheries
Mining
Construction
Manufacturing
Wholesale and retail trade
Finance, insurance, and real estate
Transportation, communications, and other public utilities
Services
Government
All other

5. By carriers, as the term is used here, is meant companies owning or operating railroads, facilities auxiliary thereto such as bridges, ferries,
union depots, and other terminal facilities, sleeping cars, parlor cars, dining cars, freight cars, express services and facilities, electric
railways, highway motor vehicles, steamboats and other marine transportation equipment, pipe lines (other than those for transportation
of water), and other instrumentalities devoted to the transportation of persons or property for hire. Telegraph and telephone companies
are not meant to be included.
6. Noncarrier companies should, for the purposes of these schedules, include telephone companies, telegraph companies, mining companies,
manufacturing companies, hotel companies, etc. Purely holding companies are to be classified as noncarrier companies, even though the
securities held by such companies are largely or entirely issued or assumed by carriers.
7. By an active corporation is meant one which maintains an organization for operating property or administering its financial affairs. An
inactive corporation is one which has been practically absorbed in a controlling corporation and which neither operates property nor
administers its financial affairs. If it maintains an organization it does so only for the purpose of complying with legal requirements and
maintaining title to property or franchises.
8. Combine in one account investments in which the original cost or present equity in total assets is less than $10,000.
9. Include investments in unincorporated entities such as lessee organizations. Exclude amounts normally settled on a current basis.
10. Do not include the value of securities issued or assumed by respondent.
11. For affiliates which do not report to the Surface Transportation Board and are jointly owned, disclose in footnotes the name and extent of
control of the other controlling entities.

25

Railroad Annual Report R-1

26

Road Initials:

Year:

310. INVESTMENTS AND ADVANCES AFFILIATED COMPANIES
Dollars in Thousands
1. Give particulars of investments in stocks, bonds, other secured obligations, unsecured notes, and investment advances of companies affiliated
with respondent,from accounts 715 (sinking funds), 716 (capital funds), 721 (investments and advances affiliated companies), and 717 (other funds).
2. Entries in this schedule should be made in accordance with the definitions and general instructions given on page 25, classifying the
investments by means of letters, figures, and symbols in columns (a), (b) and (c).
3. Indicate by means of an arbitrary mark in column (d) the obligation in support of which any security is pledged, mortgaged, or otherwise
encimbered. Give names and other important particulars of such obligations in footnotes.
4.

Give totals for each class and for each subclass and a grand total for each account.

5. Entries in column (d) should show date of maturity of bonds and other evidence of indebtedness. In case obligations of the same designation
mature serially, the date in column (d) may be reported as "Serially ______ to ______." Abbreviations in common use in standard financial
publications may be used to conserve space.

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Account
No.
(a)

Class
No.
(b)

Kind of
Industry
(c)

Name of Issuing Company and also lien reference, if any
(include rate for preferred stocks and bonds)
(d)

Extent of
Control
(e)

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Railroad Annual Report R-1

28

Road Initials:
Year:
310. INVESTMENTS AND ADVANCES AFFILIATED COMPANIES - (Continued)
(Dollars in Thousands)

Line

Account

Class

Kind of

Name of Issuing Company and also lien reference, if any

Extent of

Line

No.

No.

No.

Industry

(include rate for preferred stocks and bonds)

Control

No.

(a)

(b)

(c)

(d)

(e)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

40

40

Railroad Annual Report R-1

Road Initials:

Year:

27

310. INVESTMENTS AND ADVANCES AFFILIATED COMPANIES - (Continued)
(Dollars in Thousands)
6. If any of the companies included in this schedule are controlled by responmdent, the percent of control should be shown in column (e), In case
any company listed is controlled other than through actual ownership of securities, give particulars in a footnote. In case of joing control, give names
of other parties and particulars of control.
7. If any advances reported are pledged, give particulars in a footnote.
8. Investments in companies in which neither the original cost or present equity in total assets are less than $10,000 may be combined in 1 figure.
9. Also include investments in unincorporated entities such as lessee organizations (exclusive of amounts nominally settled on a current basis).
10. This schedule should not include securities issued or assumed by respondent.
11. For affiliates which do not report to the Surface Transportation Board and are jointly owned, give names and extent of control by other
entities by footnotes.

Line
No.

Opening
Balance
(f)

Investments and Advances
Deductions (if
Additions
other than sale,
explain)
(g)
(h)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Railroad Annual Report R-1

Closing
Balance
(i)

Disposed of
profit (loss)
(j)

Adjustments
Account 721.5
(k)

Dividends or
interest credited
to income
(l)

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Road Initials:

Year:
310. INVESTMENTS AND ADVANCES AFFILIATED COMPANIES - (Concluded)
(Dollars in Thousands)

29

Investments and Advances
Deductions (if
Line

Opening

No.

Balance
(f)

Additions
(g)

Dividends or

other than sale,

Closing

Disposed of

Adjustments

interest credited

Line

explain)

Balance

profit (loss)

Account 721.5

to income

No.

(h)

(i)

(j)

(k)

(l)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

40

40

Railroad Annual Report R-1

30

Road Initials:
310A. INVESTMENTS IN COMMON STOCK OF AFFILIATED COMPANIES
(Dollars in Thousands)

Year:

Undistributed Earnings From Certain Investments in Affiliated Companies
1.
2.
3.
4.
5.

Line
No.

Report below the details of all investments in common stock included in Account 721, Investments and Advances Affiliated Companies.
Enter in column (c) the amount necessary to retroactively adjust those investments. (See instruction 5-2, Uniform System of Accounts).
Enter in column (d) the share of undistributed earnings (i.e., dividends) or losses.
Enter in column (e) the amortization for the year of the excess of cost over equity in net assets (equity over cost) at date of acquisition.
For definitions of carrier and noncarrier, see general instructions.

Name of issuing company and description of security held
(a)
Carriers: (List specifics for each company)

Balance at
beginning
of year
(b)

Adjustments for
investments
equity method
(c)

Equity in undistributed
earnings (losses)
during year
(d)

Amortization
during year
(e)

Adjustment for
investments disposed of or
written down
during year
(f)

Balance
at close
of year
(g)

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
Noncarriers: (List specifics for each company)
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Railroad Annual Report R-1

Road Initials:

Year:

31

INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 330
1. Give particulars of balances at the beginning and close of the year and of all changes during the year in Account No. 731, Road and Equipment
Property" and Account No. 732, "Improvements on Leased Property" classified by primary accounts in accordance with the Uniform System
of Accounts for Railroad Companies. The balances, by primary accounts, should, insofar as known, be stated in column (b) and all changes
made during the year should be analyzed in columns (c) to (f), inclusive. Column (g) should be the net of the amounts in columns (c) through
(f). Column (h) is the aggregate of columns (b) through (f), inclusive. Grand totals of columns (b) and (h) should equal the sum of Accounts
731 and 732 for the respective periods; if not, a full explanation should be made in a footnote.
2. In column (c), show disbursements made for the specific purpose of purchasing, constructing, and equipping new lines, and for the extension
of old lines, as provided for in Instruction 2-1, :Items to be charged" in the Uniform System of Accounts for Railroad Companies for such
items.
3. In column (d), show the cost of a railway or portion thereof, acquired as an operating entity or system by purchase, merger, consolidation,
reorganization, receivership sale or transfer, or otherwise.
4. Columns (c) and (e) should include all entries covering expenditures for additions and betterments, as defined, whether or not replacing
other property.
5. All credits representing property sold, abandoned, or otherwise retires should be shown in column (f).
6. Both the debit and credit involved in each transfer, adjustment, or clearance, between road and equipment accounts, should be included in the
column in which the item was initially included. Also, the transfer of prior years' debits or credits from investment in road and equipment to
operating expenses or other accounts, or vice versa, should be included in the column applicable to current items of like nature. Each such
transfer, adjustment, or clearance should be fully explained when in excess of $100,000.
7. If during the year an individual charge of $100,000 or more was made to Account No. 2, "Land for Transportation Purposes," state the cost,
location, area, and other details which will identify the property in a footnote.
8. Report on line 29, amounts not included in the primary road accounts. The items reported should be briefly identified and explained under
Notes and Remarks," below. Amounts should be reported on this line only under special circumstances, usually after permission is
obtained from the Board for exceptions to prescribed accounting. Reference to such authority should be made when explaining the amounts
reported. Respondents must not make arbitrary changes to the printed stub or column headings without specific authority from the Board.
9. If during the year a segment of transportation property was acquired, state in a footnote the name of the vendor, the mileage acquired, and
the date of acquisition, giving location and cost of the property to the respondent. Also furnish a statement of the amount included in
each primary account representing such property acquired, referring to the column or columns in which the entries appear.
10. If an amount of less than $5,000 is used as the minimum for additions and betterments to property investment accounts as provided for in
Instruction 2-2 of the Uniform System of Accounts for Railroad Companies, state the amount used in a footnote.

NOTES AND REMARKS

Railroad Annual Report R-1

32

Road Initials:

Year

330. ROAD PROPERTY AND EQUIPMENT AND IMPROVEMENTS TO LEASED PROPERTY AND EQUIPMENT

(Dollars in Thousands)

Balance at
Line Cross
No.

No.

Expenditures during

Expenditures during

the year for original

the year for purchase

Beginning

road & equipment

of existing lines,

Line

Account

of year

& road extensions

reorganizations, etc.

No.

(a)

(b)

(c)

(d)

1

(2) Land for transportation purposes

1

2

(3) Grading

2

3

(4) Other right-of-way expenditures

3

4

(5) Tunnels and subways

4

5

(6) Bridges, trestles and culverts

5

6

(7) Elevated structures

6

7

(8) Ties

7

8

(9) Rail and other track material

8

9

(11) Ballast

9

10

(13) Fences, snowsheds and signs

10

11

(16) Station and office buildings

11

12

(17) Roadway buildings

12

13

(18) Water stations

13

14

(19) Fuel stations

14

15

(20) Shops and enginehouses

15

16

(22) Storage warehouses

16

17

(23) Wharves and docks

17

18

(24) Coal and ore wharves

18

19

(25) TOFC/COFC terminals

19

20

(26) Communications systems

20

21

(27) Signals and interlockers

21

22

(29) Power plants

22

23

(31) Power transmission systems

23

24

(35) Miscellaneous structures

24

25

(37) Roadway machines

25

26

(39) Public improvements - construction

26

27

(44) Shop machinery

27

28

(45) Power plant machinery

28

29

Other lease/rentals

29

30

TOTAL EXPENDITURES FOR ROAD

30

31

(52) Locomotives

31

32

(53) Freight train cars

32

33

(54) Passenger train cars

33

34

(55) Highway revenue equipment

34

35

(56) Floating equipment

35

36

(57) Work equipment

36

37

(58) Miscellaneous equipment

37

38

(59) Computer systems & word processing equipment

38

39

TOTAL EXPENDITURES FOR EQUIPMENT

39

40

(76) Interest during construction

40

41

(80) Other elements of investment

41

42

(90) Construction work in progress

42

43

GRAND TOTAL

43

Railroad Annual Report R-1

Road Initials:

Year

33

330. ROAD PROPERTY AND EQUIPMENT AND IMPROVEMENTS TO LEASED PROPERTY AND EQUIPMENT - (Continued)

(Dollars in Thousands)

Line

Cross

Expenditures for additions

Credits for property retired

Net changes

Balance at

Line

No.

No.

during the year

during the year

during the year

close of year

No.

(e)

(f)

(g)

(h)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

40

40

41

41

42

42

43

43

Railroad Annual Report R-1

34

Road Initials:

Year:

332. DEPRECIATION BASE AND RATES - ROAD AND EQUIPMENT OWNED AND LEASED FROM OTHERS
(Dollars in Thousands)
1.
Show in columns (b) and (e), for each primary account, the depreciation base used to compute depreciation charges for the month of January,
and in columns (c) and (f), the depreciation charges for the month of December. In columns (d) and (g) show the composite rates used in computing
depreciation charges for December, and on lines 30 and 39 of these columns show the composite percentage for all road and equipment accounts,
respectively, ascertained by applying the primary account composite rates to the depreciation base used in computing the charges for December, and
dividing that total by the total depreciation base for the same month. The depreciation base should not include cost of equipment used, but not
owned, when the rents are included in rent for equipment and account nos. 31-22-00, 31-23-00, 31-25-00, 31-21-00, 35-21-00, 35-23-00, 35-22-00,
and 35-25-00. It should include cost of equipment owned and leased to others when the rents therefrom are included in the rent for equipment,
accounts nos. 32-21-00, 32-22-00, 32-23-00, 32-25-00, 36-21-00, 36-22-00, 36-23-00, and 36-25-00., inclusive. Composite rates used should
be those prescribed or authorized by the Board, except that where the use of component rates has been authorized, the composite rates to be
shown for the respective primary accounts should be recomputed from the December charges developed by the use of the authorized rates. If any
changes in rates were effective during the year, give particulars in a footnote.
2.
All leased property may be combined and one composite rate computed for each primary account, or a separate schedule may be included for
each such property.
3.
Show in columns (e), (f), and (g) data applicable to lessor property, when the rent therefore is included in accounts nos. 31-11-00, 31-12-00,
31-13-00, 31-21-00, 31-22-00, and 31-23-00, inclusive.
4.
If depreciation accruals have been discontinued for any account, the depreciation base should be reported, nevertheless, in support of
depreciation reserves. Authority for discontinuance of accruals should be shown in a footnote, indicating the effected account(s).
5.
Disclosures in the respective sections of this schedule may be omitted if either total road leased from others or total equipment leased from
others represents less than 5% of total road owned or total equipment owned, respectively.

Line
No.

Account
(a)
ROAD

OWNED AND USED
LEASED FROM OTHERS
Depreciation Base
Annual
Depreciation Base
Annual
1/1
12/1
composite
composite
At beginning At close
rate
At beginning At close
rate
of year
of year
%
of year
of year
%
(b)
(c)
(d)
(e)
(f)
(g)

Line
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

(3) Grading
(4) Other right-of-way expenditures
(5) Tunnels and subways
(6) Bridges, trestles and culverts
(7) Elevated structures
(8) Ties
(9) Rail and other track material
(11) Ballast
(13) Fences, snowsheds and signs
(16) Station and office buildings
(17) Roadway buildings
(18) Water stations
(19) Fuel stations
(20) Shops and enginehouses
(22) Storage warehouses
(23) Wharves and docks
(24) Coal and ore wharves
(25) TOFC/COFC terminals
(26) Communications systems
(27) Signals and interlockers
(29) Power plants
(31) Power transmission systems
(35) Miscellaneous structures
(37) Roadway machines
(39) Public improvements - construction

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

26
27

(44) Shop machinery
(45) Power plant machinery

26
27

28

All other road accounts

28

29

Amortization (other than def. projects)

29

30

TOTAL ROAD

30

31
32
33
34

(52) Locomotives
(53) Freight train cars
(54) Passenger train cars
(55) Highway revenue equipment

31
32
33
34

35

(56) Floating equipment

35

36

(57) Work equipment

36

37

(58) Miscellaneous equipment

37

38

(59) Computer systems & WP equipment

38

EQUIPMENT

39

TOTAL EQUIPMENT

40

GRAND TOTAL

39
NA

NA

40

Railroad Annual Report R-1

Road Initials:

Year:

35

335. ACCUMULATED DEPRECIATION - ROAD AND EQUIPMENT OWNED AND USED
(Dollars in Thousands)
1.

Disclose the required information regarding credits and debits to Account No. 735, "Accumulated Depreciation: Road and Equipment Property."

during the year relating to owned and used road and equipment. Include entries for depreciation of equipment owned but not used when the resulting
rents are included in the "Lease Rentals - Credit - Equipment" accounts and "Other Rents - Credit - Equipment" accounts. Exclude any entries for
depreciation of equipment that is used but not owned when the resulting rents are included in "Lease Rental - Debit - Equipment" accounts and
"Other Rents - Debit - Equipment" accounts.
2.

If any data are included in columns (d) or (f), explain the entries in detail.

3.

A debit balance in columns (b) or (g) for any primary account should be designated "Dr."

4.

If there is any inconsistency between credits to reserves as shown in column (c) and charges to operating expenses, a full explanation should

be given.
5.

Enter amounts representing amortization under an authorized amortization program other than for defense projects on lines 29 and 39.

CREDITS TO RESERVE DEBITS TO RESERVE
Balance
Line

Cross

No.

Check

Account
(a)

During the year

at

Charges to

beginning

operating

Other

of year

expenses

credits

(b)

(c)

(d)

During the year
Retirements
(e)

Balance
at close

Line

Other

of

No.

debits

year

(f)

(g)

ROAD
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

(3) Grading
(4) Other right-of-way expenditures
(5) Tunnels and subways
(6) Bridges, trestles and culverts
(7) Elevated structures
(8) Ties
(9) Rail and other track material
(11) Ballast
(13) Fences, snowsheds and signs
(16) Station and office buildings
(17) Roadway buildings
(18) Water stations
(19) Fuel stations
(20) Shops and enginehouses
(22) Storage warehouses
(23) Wharves and docks
(24) Coal and ore wharves
(25) TOFC/COFC terminals
(26) Communications systems
(27) Signals and interlockers
(29) Power plants
(31) Power transmission systems
(35) Miscellaneous structures
(37) Roadway machines
(39) Public improvements - const.
(44) Shop machinery
(45) Power plant machinery
All other road accounts
Amortization (adjustments)
TOTAL ROAD
EQUIPMENT
(52) Locomotives
(53) Freight train cars
(54) Passenger train cars
(55) Highway revenue equipment
(56) Floating equipment
(57) Work equipment
(58) Miscellaneous equipment
(59) Computer systems & WP equip.
Amortization (adjustments)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

40

TOTAL EQUIPMENT

40

41

GRAND TOTAL

41

Railroad Annual Report R-1

36

Road Initials:
Year:
342. ACCUMULATED DEPRECIATION - IMPROVEMENTS TO ROAD AND EQUIPMENT LEASED FROM OTHERS
(Dollars in Thousands)

1.

Enter the required information concerning debits and credits to Account 733, "Accumulated Depreciation - Improvements on Leased Property,"

during the year relating to improvements made to road and equipment property leased from others, the depreciation charges for which are included
in operating expenses of the respondent.
2.

If any entries are made for column (d) "Other credits" or column (f) "Other debits," state the facts occasioning such entries in the

notes and remarks section. A debit balance in columns (b) or (g) for any primary account should be shown in parenthesis or designated "Dr."
3.

Any inconsistency between credits to the reserve as shown in column (c) and charges to operating expenses should be fully explained in the
notes and remarks section for Schedule 342.

4.

Show in column (e) the debits to the reserve arising from retirements. These debits should not exceed investment, etc.

5.

Disclosures in the respective sections of this schedule may be omitted if either total road leased from others or total equipment leased from

others represents less than 5% of total road owned or total equipment owned, respectively. However, line 39, Grand Total, should be completed.
CREDITS TO RESERVE DEBITS TO RESERVE
Balance
Line Cross
No. Check

Account
(a)

During the year

at

Charges to

beginning

operating

Other

of year

expenses

credits

(b)

(c)

(d)

During the year
Retirements
(e)

Balance
at close

Line

Other

of

No.

debits

year

(f)

(g)

ROAD
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

(3) Grading
(4) Other right-of-way expenditures
(5) Tunnels and subways
(6) Bridges, trestles and culverts
(7) Elevated structures
(8) Ties
(9) Rail and other track material
(11) Ballast
(13) Fences, snowsheds and signs
(16) Station and office buildings
(17) Roadway buildings
(18) Water stations
(19) Fuel stations
(20) Shops and enginehouses
(22) Storage warehouses
(23) Wharves and docks
(24) Coal and ore wharves
(25) TOFC/COFC terminals
(26) Communications systems
(27) Signals and interlockers
(29) Power plants
(31) Power transmission systems
(35) Miscellaneous structures
(37) Roadway machines
(39) Public improvements - const.
(44) Shop machinery *
(45) Power plant machinery
All other road accounts
TOTAL ROAD
EQUIPMENT
(52) Locomotives
(53) Freight train cars
(54) Passenger train cars
(55) Highway revenue equipment
(56) Floating equipment
(57) Work equipment
(58) Miscellaneous equipment
(59) Computer systems & WP equip.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

38

TOTAL EQUIPMENT

38

39

GRAND TOTAL

39

* To be reported with equipment expenses rather than W&S expenses.

Railroad Annual Report R-1

Road Intials:

Year:
NOTES AND REMARKS FOR SCHEDULE 342

37

Railroad Annual Report R-1

38

Road Initials:
Year:
352A. INVESTMENT IN RAILROAD PROPERTY USED IN TRANSPORTATION SERVICE (By Company)
(Dollars in Thousands)

1. Disclose the investment in railway property used in transportation service at the close of the year. This investment represents the aggregate
of property owned or leased by respondent and used in respondent's transportation service. Such property includes (a) investment reported in
Accounts 731, "Road and Equipment Property" and 732, "improvements on Leased Property" of respondent, less any 731 or 732 property leased
to others for their exclusive use of road, track, or bridges (including equipment or other railway property covered by the contract). Equipment
leased to others under separate distinct contracts shall not be deducted from respondent's 731 or 732 property, and (b) the investment of other
companies' 731 or 732 property (including operating and lessor railroads) used by respondent when the lease is for exclusive use or control of
roads, tracks, or bridges (including equipment or other railway property covered by the contract). This excludes leased equipment from operating
railroads under separate distinct contracts and the investment of other carriers in property jointly used by respondent.
2. In column (a), classify each company in this schedule as: "R" for respondent, "L" for lessor railroad, "P" for inactive or proprietary company
or "O" for other leased properties.
3. In columns (a) to (e), inclusive, first show the data requested for respondent (R); next show data for companies whose entire properties
are used in transportation service of the respondent, divided between lessor (L) and proprietary (P) companies; followed by data for carriers
and others (O), portions of whose property are used in transportation service of respondent. Show a total for each class of company in
columns (d) and (e). Then show, as deductions. data for transportation property leased to carriers and others.
4.

In column (c), line-haul carriers report the miles of road used in line-haul service. Report miles in whole numbers.

5. In column (d), show the amount applicable to Accounts 731 and 732 on the books of companies whose names appear in column (b). Values
of property of other carriers segregated by estimate or otherwise should correspond in amount to deductions made by the owners in their reports.
If separate value is not available, an explanation should be provided. Differences between amounts shown in column (d) of this schedule and
column (c), line 24, on the asset side of the general balance sheet of each individual railway should be explained in a footnote. Book values
included in Accounts 731 and 732 of the owner should be reported in column (d) in reference to the investment of respondent in securities of the
owner unless a good reason can be given for the contrary. Methods of estimating (by capitalizing rentals at 6% or otherwise) value of property of
private owners, or portions of property of other carriers, should be explained.
6. In column (e), show the amount of depreciation and amortization accrued as of the close of the year in Accounts 733, 734, 735, 736, and
772, that is applicable to the property of the carriers whose names are listed in column (b), regardless of where reserves therefor are recorded.
Depreciation
Class
Line

(See

No.

(Ins. 2)
(a)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Miles of road
Name of company
(b)

Investments

& amortization of

used (See Ins. 4)

in property

defense projects

Line

(whole number)

(See Ins. 5)

(See Ins. 6)

No.

(c)

(d)

(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

31

TOTAL

31

Railroad Annual Report R-1

Road Initials:
Year:
352B. INVESTMENT IN RAILROAD PROPERTY USED IN TRANSPORTATION SERVICE (By Property Account)

39

(Dollars in Thousands)
1.

In columns (b) through (e) give, by primary accounts, the amount of investment at the close of the year in property of respondent and each

group or class of companies and properties.
2.

The amounts for respondent and for each group or class of companies and properties on line 44 should correspond with the amounts for

each class of company and property shown in Schedule 352A. Continuing records shall be maintained by respondent of the primary property
accounts separately for each company or property included in this schedule.
3.

Report on line 29 amounts representing capitalization of rentals for leased property based on 6% per year where property is not classified

by accounts by noncarrier owners, or where the cost of property leased from other carriers is not ascertainable. Identify noncarrier owners, and
briefly explain on page 39 the methods of estimating value of property on noncarriers or property of other carriers.
4.

Report on line 30 amounts not included in the accounts shown, or on line 29. The items reported should be briefly identified and explained.

Also include here those items after permission is obtained from the Board for exceptions to prescribed accounting. Reference to such authority
should be made when explaining amounts reported. Respondents must not make arbitrary changes to the printed stub or column headings without
specific authority from the Board.
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44

Cross
Check

Account
(a)
(2) Land for transportation purposes
(3) Grading
(4) Other right-of-way expenditures
(5) Tunnels and subways
(6) Bridges, trestles and culverts
(7) Elevated structures
(8) Ties
(9) Rail and other track material
(11) Ballast
(13) Fences, snowsheds and signs
(16) Station and office buildings
(17) Roadway buildings
(18) Water stations
(19) Fuel stations
(20) Shops and enginehouses
(22) Storage warehouses
(23) Wharves and docks
(24) Coal and ore wharves
(25) TOFC/COFC terminals
(26) Communications systems
(27) Signals and interlockers
(29) Power plants
(31) Power transmission systems
(35) Miscellaneous structures
(37) Roadway machines
(39) Public improvements - construction
(44) Shop machinery
(45) Power plant machinery
Leased property (capitalized rentals)
Other (specify and explain)
TOTAL ROAD
(52) Locomotives
(53) Freight train cars
(54) Passenger train cars
(55) Highway revenue equipment
(56) Floating equipment
(57) Work equipment
(58) Miscellaneous equipment
(59) Computer systems & WP equipment
TOTAL EQUIPMENT
(76) Interest during construction
(80) Other elements of investment
(90) Construction work in progress
GRAND TOTAL

Respondent
(b)

Lessor
Railroads
(c)

Inactive (proprietary companies)
(d)

Other leased
properties
(e)

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44

Railroad Annual Report R-1

40

INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 410
Cross Checks
Schedule 410

Schedule 210

Schedule 410

Line 620, column (h)

=

Line 14, column (b)

Lines 136 through 138, column (f)

Line 620, column (f)

=

Line 14, column (d)

Lines 118 through 123, and 130

Line 620, column (g)

=

Line 14, column (e)

through 135, column (f)

Schedule 412
=

Line 29. column (b)

=

Line 29. column (c)

Schedule 414

Schedule 415

=

Line 19, columns (b) through (d)

Lines 207, 208, 211, 212, column (f)

=

Lines 5, 38, column (f)

Line 230, column (f)

=

Line 19, columns (e) through (g)

Lines 226, 227, column (f)

=

Lines 24, 39, column (f)

Lines 311, 312, 315, 316, column (f)

=

Lines 32, 35, 36, 37, 40, 41, column (f)

I

Schedule 417

R o a d

R a

Line 231, column (f)

And

Line 2, column (j)

Minus line 24, columns (b) through (d)

Line 509, column (f)

=

Line 3, column (j)

plus line 24, columns (e) through (g)

Line 510, column (f)

=

Line 4, column (j)

Line 511, column (f)

=

Line 5, column (j)

Line 512, column (f)

=

Line 6, column (j)

Line 513, column (f)

=

Line 7, column (j)

Line 213, column (f)

Line 514, column (f)

=

Line 8, column (j)

Line 232, column (f)

Line 515, column (f)

=

Line 9, column (j)

Line 317, column (f)

Line 516, column (f)

=

Line 10, column (j)

Line 517, column (f)

=

Line 11, column (j)

R e p o

Schedule 210

=

Lines 5, 38, columns (c) and (d)

=

Lines 24, 39, columns (c) and (d)

=

Lines 32, 35, 36, 37, 40, 41,
columns (c) and (d)

Line 202, 203, 216, column (f) , equal
Schedule 450

Schedule 415

l s

Line 1, column (j)

=

i a

l

=

Line 508, column (f)

t

A n n u a

Line 507, column (f)

i

r o a d

I n

l

Schedule 414

Lines 5, 38, column (b)

to or greater than, but variance cannot
exceed line 216, column (f)

Line 4, column (b)

=

Line 47, column (b)
Lines 221, 222, 235, column (f), equal

t

exceed line 235, column (f)

- 1

equal to or greater than, but variance
cannot exceed line 320, column (f)

Lines 32, 35, 36, 37, 40, 41, column (b)

r

R

Lines 302 through 307 and 320, column (f)

Lines 24, 39, column (b)

Y e a

r

to or greater than, but variance cannot

I

R o a d

R a

410. RAILWAY OPERATING EXPENSES
(Dollars in Thousands)

l

State the railway operating expenses on respondent's road for the year, classifying them in accordance with the Uniform System of Accounts for Railroad Companies, and allocate the common

I n

Material, tools,
No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

expense
(e)

(f)

Line
No.

l s

WAYS & STRUCTURES

i a

Cross

t

A n n u a

Line

i

r o a d

operating expenses in accordance with the Board's rules governing the separation of such expenses between freight and passenger services.

ADMINISTRATION

l

Track

1

2

Bridge & building

2

3

Signal

3

4

Communication

4

5

Other

5

Roadway - running

6

7

Roadway - switching

7

Y e a

8

Tunnels & subways - running

8

r

9

Tunnels & subways - switching

9

10

Bridges & culverts - running

10

11

Bridges & culverts - switching

11

12

Ties - running

12

13

Ties - switching

13

14

Rail & other track material - running

14

15

Rail & other track material - switching

15

16

Ballast - running

16

17

Ballast - switching

17

18

Road property damaged - running

18

19

Road property damaged - switching

19

20

Road property damaged - other

20

21

Signals & interlockers - running

21

22

Signals & interlockers - switching

22

23

Communications systems

23

24

Power systems

24

25

Highway grade crossings - running

25

26

Highway grade crossings - switching

26

27

Station & office buildings

27

R

6

t

REPAIRS AND MAINTENANCE

r

R e p o

1

- 1

Shop buildings - locomotives

29

Shop buildings - freight cars

30

Shop buildings - other equipment

28
N/A

29
30

4 1

28

4 2

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

REPAIRS AND MAINTENANCE - (Continued)
Locomotive servicing facilities

102

Miscellaneous buildings & structures

103

Coal terminals

N/A

103

104

Ore terminals

N/A

104

105

Other marine terminals

N/A

105

106

TOFC/COFC terminals

N/A

106

107

Motor vehicle loading & distribution facilities

N/A

107

108

Facilities for other specialized service operations

N/A

108

I

109

Roadway machines

109

l

110

Small tools & supplies

110

111

Snow removal

112

Fringe benefits - running

N/A

N/A

N/A

112

113

Fringe benefits - switching

N/A

N/A

N/A

113

114

Fringe benefits - other

N/A

N/A

N/A

114

115

Casualties & insurance - running

N/A

N/A

N/A

115

I n

116

Casualties & insurance - switching

N/A

N/A

N/A

116

i

117

Casualties & insurance - other

N/A

N/A

N/A

117

t

R a

101

101
102

N/A

N/A

118

119

*

Lease rentals - debit -switching

N/A

N/A

N/A

119

120

*

Lease rentals - debit -other

N/A

N/A

N/A

121

*

Lease rentals - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

121

122

*

Lease rentals - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

122

123

*

Lease rentals - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

123

124

Joint facility rent - debit - running

N/A

N/A

N/A

124

125

Joint facility rent - debit - switching

N/A

N/A

N/A

125

126

Joint facility rent - debit - other

N/A

N/A

N/A

127

Joint facility rent - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

127

t

128

Joint facility rent - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

128

129

Joint facility rent - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

120

l s

N/A

i a

Lease rentals - debit -running

l

*

r

A n n u a

118

R o a d

r o a d

111

R e p o

126

*

Other rents - debit - running

N/A

N/A

N/A

130

r

- 1

Y e a

R

129

130
131

*

Other rents - debit - switching

N/A

N/A

N/A

131

132

*

Other rents - debit - other

N/A

N/A

N/A

132

133

*

Other rents - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

133

I

R o a d

R a

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Cross
Check

Name of railway operating expense account

Material, tools,
supplies, fuels,
& lubricants
(c)

Purchased
services
(d)

Total
freight
expense
(f)

General
(e)

Passenger

Total

(g)

(h)

Line
No.

i

(a)

Salaries
& Wages
(b)

I n

l r o a d

Line
No.

t

REPAIRS AND MAINTENANCE - (Continued)
Other rents - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

134

*

Other rents - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

135

136

*

Depreciation - running

N/A

N/A

N/A

136

137

*

Depreciation - switching

N/A

N/A

N/A

137

138

*

Depreciation - other

N/A

N/A

N/A

139

Joint facility - debit - running

N/A

N/A

N/A

139

140

Joint facility - debit - switching

N/A

N/A

N/A

140

141

Joint facility - debit - other

N/A

N/A

N/A

142

Joint facility - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

142

143

Joint facility - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

143

144

Joint facility - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

144

r

145

Dismantling retired road property - running

145

Y e a

t

146

Dismantling retired road property - switching

146

r

147

Dismantling retired road property - other

147

148

Other - running

148

149

Other - switching

149

150

Other - other

150

138

R e p o

141

R
- 1

TOTAL WAY AND STRUCTURES

151

EQUIPMENT
LOCOMOTIVES
201

Administration

201

202

*

Repair & maintenance

202

203

*

Machinery repair

203

204

Equipment damaged

205

Fringe benefits

N/A

N/A

N/A

206

Other casualties & insurance

N/A

N/A

N/A

204

207

*

Lease rentals - debit

N/A

N/A

208

*

Lease rentals - (credit)

N/A

N/A

209

Joint facility rent - debit

N/A

N/A

210

Joint facility rent - (credit)

N/A

N/A

211

*

Other rents - debit

N/A

N/A

212

*

Other rents - (credit)

N/A

N/A

205
206
N/A

(

)

N/A

207
(

) (

) (

)

(

) (

) (

)

(

) (

) (

)

N/A
(

)

N/A

)

N/A

208
209

N/A
(

l s

l

151

i a

*

135

A n n u a

134

210
211
212

213

Depreciation

N/A

N/A

214

Joint facility - debit

N/A

N/A

215

Joint facility - (credit)

N/A

N/A

(

)

N/A

(

) (

) (

)

215

Repairs billed to others - (credit)

N/A

N/A

(

)

N/A

(

) (

) (

)

216

*

N/A

213
N/A

214

4 3

216

*

Line
No.

Cross
Check

217
218
219

*
*

*
*

I

(g)

(h)

Line
No.

217
218
219

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A

)

N/A
N/A
N/A
N/A
N/A
N/A

)
)

N/A
N/A
N/A

(

)

(

)

(

(

)

(

)

(

)

(
(

)
)

N/A

(
(

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

(

)

(

)

(

)

(
(

)
)

220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
301

N/A
N/A

R -

N/A
N/A
N/A

N/A
N/A
N/A

N/A
N/A
N/A

302
303
304
305
306
307
308
309
310
311

Y e a r

t

*

Total

l s

R e p o r

*
*
*
*
*
*

(e)

Passenger

i a

l
302
303
304
305
306
307
308
309
310
311

Total
freight
expense
(f)

General

t

A n n u a

301

Purchased
services
(d)

i

*

Material, tools,
supplies, fuels,
& lubricants
(c)

I n

l r o a d

*
*
*

(a)
LOCOMOTIVES - (Continued)
Dismantling retired property
Other
TOTAL LOCOMOTIVES
FREIGHT CARS
Administration
Repair & maintenance
Machinery repair
Equipment damaged
Fringe benefits
Other casualties & insurance
Lease rentals - debit
Lease rentals - (credit)
Joint facility rent - debit
Joint facility rent - (credit)
Other rents - debit
Other rents - (credit)
Depreciation
Joint facility - debit
Joint facility - (credit)
Repairs billed to others - (credit)
Dismantling retired property
Other
TOTAL FREIGHT CARS
OTHER EQUIPMENT
Administration
Repair & maintenance:
Trucks, trailers, & containers - revenue service
Floating equipment - revenue service
Passenger & other revenue equipment
Computers and data processing equipment
Machinery
Work & other non-revenue equipment
Equipment damaged
Fringe benefits
Other casualties & insurance
Lease rentals - debit

Salaries
& Wages
(b)

R o a d

R a

220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238

Name of railway operating expense account

4 4

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

1

312

*

Lease rentals - (credit)

N/A

N/A

(

)

N/A

(

()

()

)

312

R aI

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

r o a d

Cross

No.

Check

& lubricants

services

(b)

(c)

(d)

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

(

Passenger

Total

(g)

(h)

Line

expense
(e)

)

N/A
N/A
N/A
N/A

)
)

N/A
N/A
N/A

)

(

freight

No.

(f)

(

()

()

)

(

()

()

)

(
(

()
()

()
()

)
)

N/A

(
(

313
314
315
316
317
318
319
320
321
322
323
324

R - 1

N/A

N/A

N/A

N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A

N/A
N/A

(

)

N/A
N/A

(

()

()

)

411
412
413
414
415
416
417
418
419

Y e a r

t

401
402
403
404
405
406
407
408
409
410

l s

& Wages

General

i a

Purchased

t

R e p o r

411
412
413
414
415
416
417
418
419

supplies, fuels,

i

l

401
402
403
404
405
406
407
408
409
410

(a)
OTHER EQUIPMENT (Continued)
Joint facility rent - debit
Joint facility rent - (credit)
Other rents - debit
Other rents - (credit)
Depreciation
Joint facility - debit
Joint facility - (credit)
Repairs billed to others - (credit)
Dismantling retired property
Other
TOTAL OTHER EQUIPMENT
TOTAL EQUIPMENT
TRANSPORTATION
TRAIN OPERATIONS
Administration
Engine crews
Train crews
Dispatching trains
Operating signals & interlockers
Operating drawbridges
Highway crossing protection
Train inspection & lubrication
Locomotive fuel
Electric power electric power produced or
purchased for motive power
Servicing locomotives
Freight lost or damaged - solely related
Clearing wrecks
Fringe benefits
Other casualties & insurance
Joint facility - debit
Joint facility - (credit)
Other
TOTAL TRAIN OPERATIONS
YARD OPERATIONS

Total

Salaries

I n

A n n u a

313
314
315
316
317
318
319
320
321
322
323
324

Name of railway operating expense account

R o a d

l
Material, tools,
Line

Administration
Switch crews

420
421

4 5

420
421

4 6

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

YARD OPERATIONS (Continued)
422

Controlling operations

422

423

Yard and terminal clerical

423

424

Operating switches, signals, retarders, & humps

424

425

Locomotive fuel

425

426

Electric power electric power produced or

426

purchased for motive power

429

Clearing wrecks

430

427
N/A

N/A

Fringe benefits

N/A

N/A

N/A

431

Other casualties & insurance

N/A

N/A

N/A

432

Joint facility - debit

N/A

N/A

433

Joint facility - (credit)

N/A

N/A

434

Other

R a

N/A

429
430
431
N/A

(

)

N/A

432

(

()

()

)

433
434

TOTAL YARD OPERATIONS

435

TRAIN & YARD OPERATIONS COMMON:

I n

r o a d

435

428

R o a d

Freight lost or damaged - solely related

l

Servicing locomotives

428

I

427

N/A

501

502

Adjusting & transferring loads

N/A

N/A

502

t

503

Car loading devices & grain docks

N/A

N/A

503

504

Freight lost or damaged - all other

N/A

N/A

N/A

504

505

Fringe benefits

N/A

N/A

N/A

505

TOTAL TRAIN & YARD OPERATIONS COMMON:

506

l s

506

i a

Cleaning car interiors

i

A n n u a

501

l

SPECIALIZED SERVICE OPERATIONS
*

Administration

N/A

507

508

*

Pickup & delivery and marine line haul

N/A

508

509

*

Loading & unloading and local marine

N/A

509

510

*

Protective services

N/A

510

511

*

Freight lost or damaged - solely related

N/A

N/A

N/A

N/A

511

r

512

*

Fringe benefits

N/A

N/A

N/A

N/A

512

t

513

*

Casualties & insurance

N/A

N/A

N/A

N/A

513

Y e a

514

*

Joint facility - debit

N/A

N/A

514

r

515

*

Joint facility - (credit)

N/A

N/A

R e p o

507

N/A

R

(

)

N/A

N/A

(

)

N/A

(

)

515

- 1

516

*

517

*

Other
TOTAL SPECIALIZED SERVICE OPERATIONS

N/A

516

N/A

517

I

R o a d

R a

410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

l
Cross

No.

Check

Name of railway operating expense account

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

i

(a)

Total

Salaries

I n

r o a d

Material, tools,
Line

t

ADMINISTRATIVE SUPPORT OPERATIONS:
519

520

Communication systems operations

520

521

Loss & damage claims processing

522

Fringe benefits

N/A

N/A

N/A

523

Casualties & insurance

N/A

N/A

N/A

524

Joint facility - debit

N/A

N/A

525

Joint facility - (credit)

N/A

N/A

526

Other

521
522
523
N/A

(

)

N/A

524

(

()

()

)

525
526

527

TOTAL ADMINISTRATIVE SUPPORT OPERATIONS

527

528

TOTAL TRANSPORTATION

528

Y e a
r

R e p o

518

Employees performing clerical & accounting functions

l s

l

Administration

519

i a

A n n u a

518

r

GENERAL AND ADMINISTRATIVE

t
R
- 1

601

Officers - general administration

601

602

Accounting, auditing, & finance

602

603

Management services & data processing

603

604

Marketing

604

605

Sales

606

Industrial development

607

Personnel & labor relations

607

608

Legal & secretarial

608

609

Public relations & advertising

609

610

Research & development

611

Fringe benefits

N/A

N/A

N/A

611

612

Casualties & insurance

N/A

N/A

N/A

612

613

Writedown of uncollectible accounts

N/A

N/A

N/A

613

614

Property taxes

N/A

N/A

N/A

614

615

Other taxes except on corporate income or payroll

N/A

N/A

N/A

616

Joint facility - debit

N/A

N/A

617

Joint facility - (credit)

N/A

N/A

618

Other

620

*

606

610

615
N/A

(

)

N/A

616

(

()

()

)

617
618

TOTAL GENERAL AND ADMINISTRATIVE

619

TOTAL CARRIER OPERATING EXPENSE

620

4 7

619

605
N/A

48

Road Initials:
412. WAY AND STRUCTURES

Year:

(Dollars in Thousands)
1,

Report freight expenses only.

2.

The total depreciation expense reported in column (b), line 29, should balance to the sum of the depreciation expense reported in Schedule 410,

column (f), lines 136, 137, and 138.
3.

Report in column (c) the lease/rentals for the various property categories of way and structures. The total lease/rentals reported in column (c),

line 29, should balance the net amount reported in Schedule 410, column (f), lines 118 through 123, plus lines 130 through 135. If an entire road or
segment of track is leased and if the actual breakdown of lease/rentals by property category is not known, apportion the lease/rentals based on the
percentage of the categories' depreciation bases for all categories of depreciable leased property. Use Schedule 352B of this report to
obtain the depreciation bases of the categories of leased property.
4. Amortization adjustment of each road property type which is included in column (b) shall be repeated in column (d) as a debit or credit to
the appropriate line item. The net adjustment on line 29, shall equal the adjustment reported on line 29 of Schedule 335, excluding Account 44, Shop
Machinery.
5.

Report on line 28, all other lease rentals not apportioned in any category listed on lines 1 through 27.

6.

Line 11, Account 16, should not include computer and data processing equipment reported on line 37 of Schedule 415.
Amortization

Line

Cross

Property

No.

Check

Account

Lease/rentals

adjustment

Line

Category

Depreciation

(net)

during year

No.

(a)

(b)

(c)

(d)

N/A

1

2

Land for transportation purposes

2

3

Grading

2

3

4

Other right-of-way expenditures

3

4

5

Tunnels and subways

4

5

6

Bridges, trestles and culverts

5

6

7

Elevated structures

6

7

8

Ties

7

8

9

Rail and other track material

8

9

11

Ballast

9

10

13

Fences, snowsheds and signs

10

11

16

Station and office buildings

11

12

17

Roadway buildings

12

13

18

Water stations

13

14

19

Fuel stations

14

15

20

Shops and enginehouses

15

16

22

Storage warehouses

16

17

23

Wharves and docks

17

18

24

Coal and ore wharves

18

19

25

TOFC/COFC terminals

19

20

26

Communications systems

20

21

27

Signals and interlockers

21

22

29

Power plants

22

23

31

Power transmission systems

23

24

35

Miscellaneous structures

24

25

37

Roadway machines

25

26

39

Public improvements; construction

26

27

45

Power plant machines

28
29

Other lease/rentals
TOTAL

1

27
N/A

N/A

28
29

Railroad Annual Report R-1

ported in Schedule 410,

(Dollars in Thousands)

R E P O R T

Line Cross
No. Check

Type of Equipment
(a)
CAR TYPES

20
21
22
23
24

OTHER FREIGHT CARRYING EQUIPMENT
Refrigerated Trailers
Other Trailers
Refrigerated Containers
Other Containers
TOTAL TRAILERS AND CONTAINERS

25

*

GRAND TOTAL (Lines 19 and 24)

Line
No.

4 9

Box - Plain 40 Foot
Box - Plain 50 Foot and Longer
Box - Equipped
Gondola - Plain
Gondola - Equipped
Hopper - Covered
Hopper - Open Top - General Service
Hopper - Open Top - Special Service
Refrigerator - Mechanical
Refrigerator - Nonmechanical
Flat - TOFC/COFC
Flat - Multi-Level
Flat - General Service
Flat - Other
Tank - Under 22,000 Gallons
Tank - 22,000 Gallons and Over
All Other Freight Cars
Auto Racks
TOTAL FREIGHT TRAIN CARS

GROSS AMOUNTS PAYABLE
Per Diem Basis
Private
Mileage
Time
Line Cars
(e)
(f)
(g)

Y E A R

R -1

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

GROSS AMOUNTS RECEIVABLE
Per Diem Basis
Private
Mileage
Time
Line Cars
(b)
(c)
(d)

I N I T I A L S

A N N U A L

1. Report freight expenses only.
2. Report in this supporting schedule rental information by car type and other freight-carrying equipment relating to the interchange of railroad owned or leased equipment and privately owned
equipment. (Reporting for leased equipment covers equipment with the carrier's own railroad markings.)
3. The gross amounts receivable and payable for freight-train cars (line 19, columns (b) through (d), and line 19, columns (e) through (g), respectively) should balance with Schedule 410, column (f)
lines 231 (credits) and 230 (debits). Trailer and container rentals in this schedule are included in Schedule 410, column (f) lines 315 and 316. However, the trailer and container rentals in this
schedule will not balance to lines 315 and 316 of Schedule 410 because those lines include rents for "Other Equipment" which is reported in Schedule 415, column (e). The balancing of Schedules
410, 414, and 415 "Other Equipment" is outlined in note 6 to Schedule 415.
4. Report in columns (b) and (e) rentals for private-line cars (whether under railroad control or not) and shipper owned cars.
5. Report in columns (c), (d), (f), and (g) rentals for railroad owned cars prescribed by the Board in Ex Parte No. 334, for which rentals are settled on a combination mileage and time basis (basic
per diem). Include railroad owned per diem tank cars on line 17.
NOTE: Mechanical designations for each car type are shown in Schedule 710.

R A I L R O A D

R A I L R O A D

414. RENTS FOR INTERCHANGED FREIGHT TRAIN CARS AND OTHER FREIGHT CARRYING EQUIPMENT

Road Intials:

Year:
NOTES AND REMARKS FOR SCHEDULE 414

50

Railroad Annual Report R-1

Road Initials:

Year:
GENERAL INSTRUCTIONS CONCERNING RETURNS TO BE MADE TO SCHEDULE 415

1. Report freight expenses only.
2. Report by type of equipment all natural expenses relating to equipment functions (salaries and wages, materials, tools, supplies, fuels and
lubricants, purchased services, and general).
3. Report in column (b) net repair expense, excluding the cost to repair damaged equipment.
Schedule 415, column (b) will balance to Schedule 410, column (f) as follows:
(a) Locomotives, line 5 plus line 38, compared to the sum of Schedule 410, lines 202, 203, and 216 (excluding wreck repairs). Do not
report in Schedule 415, Equipment Damaged from Schedule 410, line 204.
(b) Freight cars, line 24 plus line 39, compared to the sum of Schedule 410, lines 221, 222, and 235 (excluding wreck repairs). Do not
report in Schedule 415, Equipment Damaged from Schedule 410, line 223.
(c) Sum of highway equipment (line 32), floating equipment (line 35), passenger and other revenue equipment (line 36), computer and data
processing equipment (line 37), machinery-other equipment (line 40), and work and other non-revenue equipment (line 41), compared
to Schedule 410, the sum of lines 302 through 307, plus line 320 (excluding wreck repairs). Do not report in Schedule 415, equipment
damaged from Schedule 410, line 308.
Note: Lines 216, 235, and 320 of Schedule 410 are credit amounts.
The allocation of freight car repair expenses reportable on Schedule 415 by car types shall be in accordance with Instruction 2-21, Freight
train repair costing, 49 CFR 1201.
4. Depreciation expense for each class of equipment by car type shall be reported in columns (c) and (d). For improvements on leased
property, Accounts 732 and 733, use a supplementary Schedule 415, which will relate to Schedules 342.
Depreciation charges reported in columns (c) and (d) will balance to Schedule 410, column (f) as follows:
(a) Locomotives, lines 5 and 38, compared to Schedule 410, line 213.
(b) Freight cars, lines 24 and 39, compared to Schedule 410, line 232.
(c) Sum of highway equipment (line 32), floating equipment (line 35), passenger and other revenue equipment (line 36), computer and data
processing equipment (line 37), machinery-other equipment (line 40), and work and other non-revenue equipment (line 41), compared
to Schedule 410, line 317.
5. Amortization adjustment of each equipment type which is included in column (c) shall be reported in column (e) as a debit or credit to the
appropriate line item. The net adjustment on line 43 shall equal the equipment amortization adjustment applicable to equipment used in
freight service included in line 39, column (c), of Schedule 335.
6. Lease/rentals reported in column (f) should balance to column (f) of Schedule 410 as follows:
(a) Locomotives, lines 5 and 38, compared to Schedule 410, lines 207, 208, 211, and 212.
(b) Freight cars, lines 24 and 39, compared to Schedule 410, lines 226 and 227 (note that Schedule 410, lines 230 and 231, are reported in
Schedule 415, and are not included in Schedule 415).
(c) Sum of lease/rentals for all other equipment, lines 32, 35, 36, 37, 40, and 41, will balance to Schedule 410, lines 311, 312, 315, and 316,
except for the interchange rental on trailers and containers which is reported in Schedule 414. Therefore, both Schedules 414 and 415
should be used when balancing lease/rentals other equipment to Schedule 410. Do not report in Schedule 415, the trailer and
container rentals reported in Schedule 414.
7. Investment base by types of equipment shall be reported in columns (g) and (h) and should not include the cost of equipment used but not
owned when rents therefore are included in the rent for equipment and Account Nos. 31-21-00, 31-22-00, 31-23-00, 35-21-00, 35-22-00,
and 35-23-00. It should include the cost of equipment owned and leased to others when the rents are included in the rent for Equipment
Account Nos. 32-21-00, 32-22-00, 32-23-00, 36-21-00, 36-22-00, and 36-23-00.
Property used but not owned should also be included when the rent is included in Account Nos. 31-12-00, 31-13-00, 31-21-00, 31-22-00,
and 31-23-00, inclusive.
The grand total of each equipment account in column (h) of Schedule 330 should equal the totals of line items constituting the
equipment account totals of columns (g) and (h) of Schedule 415.
8. Accumulated depreciation for each class of equipment shall be reported in columns (i) and (j). The grand total of each equipment reserve
account in column (g), Schedule 335, shall equal the combined aggregate total accumulated depreciation for line items constituting the
corresponding equipment accounts reported in columns (i) and (j), on Schedule 415.

51

Railroad Annual Report R-1

52

Road Initials:
415. SUPPORTING SCHEDULE - EQUIPMENT

Year:

(Dollars in Thousands)
Line
No,

Cross
Check

Types of equipment
(a)

Repairs
(net expense)
(b)

Depreciation
Owned
Capitalized
lease
(c)
(d)

Amortization
Adjustment net
during year
(e)

Line
No,

LOCOMOTIVES
1

Diesel Locomotives - Yard

1

2

Diesel Locomotives - Road

2

3

Other Locomotives - Yard

3

4

Other Locomotives - Road

4

TOTAL LOCOMOTIVES

5

5

*

FREIGHT TRAIN CARS
6

Box - Plain 40 foot

6

7

Box - Plain 50 foot and longer

7

8

Box - Equipped

8

9

Gondola - Plain

9

10

Gondola - Equipped

10

11

Hopper - Covered

11

12

Hopper - Open Top - General Service

12

13

Hopper - Open Top - Special Service

13

14

Refrigerator - Mechanical

14

15

Refrigerator - Nonmechanical

15

16

Flat - TOFC/COFC

16

17

Flat - Multi-level

17

18

Flat - General Service

18

19

Flat - Other

19

20

All Other Freight Cars

20

21

Cabooses

21

22

Auto Racks

22

23

Miscellaneous Accessories

23

24

*

TOTAL FREIGHT TRAIN CARS

24

OTHER EQUIPMENT - REVENUE FREIGHT
HIGHWAY EQUIPMENT
25

Refrigerated Trailers

25

26

Other Trailers

26

27

Refrigerated Containers

27

28

Other Containers

28

29

Bogies

29

30

Chassis

30

31

Other Highway Equipment (Freight)

31

TOTAL HIGHWAY EQUIPMENT

32

32

*

FLOATING EQUIPMENT - REVENUE SERVICE
33

Marine Line-Haul

33

34

Local Marine

34

35

*

TOTAL FLOATING EQUIPMENT

35

OTHER EQUIPMENT
36

Passenger & Other Revenue Equipment
*

36

(Freight Portion)

37

*

Computer Systems & Word Processing Equip.

37

38

*

Machinery - Locomotives (1)

38

39

*

Machinery - Freight Cars (2)

39

40

*

Machinery - Other Equipment (3)

40

41

*

Work and Other Nonrevenue Equipment

41

42
43

TOTAL OTHER EQUIPMENT
TOTAL ALL EQUIPMENT (FREIGHT PORTION)

(1) Data reported on line 38, column (b) is the amount reported in Sched. 410, column (f), line 203, reduced by the allocable portion of line 216.

42
43

(2) Data reported on line 39, column (b) is the amount reported in Sched. 410, column (f), line 222, reduced by the allocable portion of line 235.
(3) Data reported on line 40, column (b) is the amount reported in Sched. 410, column (f), lines 302 through 306, reduced by the allocable
portion of line 320.

Railroad Annual Report R-1

Road Initials:

Line
No,

Year:
415. SUPPORTING SCHEDULE - EQUIPMENT - (Continued)

Cross
Check

Lease & rentals
(net)
(f)

Investment base as of 12/31
Owned
Capitalized
lease
(g)
(h)

Accumulated depreciation as of 12/31
Owned
Capitalized
lease
(i)
(j)

53

Line
No,

1

1

2

2

3

3

4
5

4
*

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23
24

23
*

24

25

25

26

26

27

27

28

28

29

29

30

30

31
32

31
*

33

33

34
35

32

34
*

36

35
36

*
37

*

37

38

*

38

39

*

39

40

*

40

41

*

41

42

42

43

43

(1) Data reported on lines 38, 39, and 40 in columns (g) and (h) are investment recorded in property account 44, allocated to locomotives,

freight cars, and other equipment.
(2) Depreciation reported on lines 38, 39, and 40 in column (c) is calculated by multiplying the investment in each element by the effective
composite rate for property account 44, and then adding or subtracting the adjustment reported in column (e). This calculation

Railroad Annual Report R-1

allocated to locomotives,

element by the effective

54

417. SPECIALIZED SERVICE SUBSCHEDULE - TRANSPORTATION
(Dollars in Thousands)
1.

Report freight expenses only.

2.

Report in lines 1, 2, 3, 4, and 10 the total of those natural expenses (salaries and wages, material, tools, supplies, fuels and lubricants, purchased services, and general) incurred in the operation of each

type of specialized service facility. This schedule does not include switching services performed by train and yard crews in connection with or within specialized service facilities.
3.

When it is necessary to apportion expenses, such as administrative expenses to two or more services, they shall be apportioned on the most equitable basis available to the respondent and only to the

services they support. The total expenses in column (j) should balance with the respective line items in Schedule 410, Railway Operating Expenses.
4.

Report in column (b), line 2, the expenses incurred in highway movements of trailers and containers performed at the expense of the reporting railroad within a terminal area for the purpose of pick-up,

delivery, or highway interchange service. Report in column (b), line 3, the expenses incurred in operating facilities for handling trailers and/or containers, including storage expenses. See Schedule 755, note R.
5.

The operation of floating equipment in line-haul service (between distinct terminals) should be reported in column (c) on line 2.. Floating operations conducted within a general terminal or harbor area

should be reported in column (c), line 3.

R A I

6.

Report in column (g), line 3, the expenses incurred by the railroad in loading and unloading automobiles, trucks, etc., to and from bi-level and tri-level auto rack cars. Report on line 2, column (g),

the expense incurred by the railroad in moving automobiles, etc., between bi-level and tri-level loading and unloading facilities over the highway to shippers, receivers, or connecting carriers. Report in
column (f) operating expenses for land facilities in support of floating operations, including the operation of docks and wharves.
Report on line 4, column (b), the expenses relating to heating and refrigeration of TOFC/COFC trailers and containers (total debits and credits). The expenses on line 4, column (h) relate to refrigerator

R O A D

8.

Report in column (i) total expenses incurred in performing rail substitute service, other highway revenue service, LCL terminal operations, warehouse operations, freight car transloading, grain

R O A D

No.

Check

Items

Coal

Ore

Other

Motor vehicle

Protective

Other

Total

TOFC/COFC

Floating

marine

marine

marine

load &

services

special

columns

Line

terminal

equipment

terminal

terminal

terminal

distribution

refrigerator car

services

(b) - (i)

No.

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)
1

T I

Cross

N I

L

Line

I

R A I

elevator terminal operations, and livestock feeding operations only.

(a)
Administration

*

Pick up and delivery, marine line haul

N/A

2

3

*

Loading and unloading and local marine

N/A

3

4

*

Protective services - total debits and credits

4

5

*

Freight lost or damaged - solely related

5

6

*

Fringe benefits

6

7

*

Casualty and insurance

7

8

*

Joint facility - debit

9

*

Joint facility - credit

10

*

Other

11

*

S

8
(

)(

()

()

()

)(

)

(

)

(

)

(

)

9
10
11

Y E A R

R E P O R T

*

2

A L

A N N U A L

1

TOTAL

L

7.

cars only.

R

-1

Road Initials:

Year:
450. ANALYSIS OF TAXES

55

(Dollars in Thousands)

A.

Railway Taxes

Line

Cross

No.

Check

1

Line
Kind of Tax

Amount

No.

Other than U.S. Government Taxes

1

U.S. Government Taxes
Income Taxes
2

Normal Tax and Surtax

2

3

Excess Profits

3

4

*

Total - Income Taxes (Lines 2 and 3)

4

5

Railroad Retirement

5

6

Hospital Insurance

6

7

Supplemental Annuities

7

8

Unemployment Insurance

8

9

All Other United States Taxes

9

10

Total - U.S. Government Taxes

10

11

Total - Railway Taxes

11

B.

Adjustments to Federal Income Taxes

1.

In column (a) are listed the particulars which most often cause a differential between taxable income and pretax accounting income. Other
particulars which cause such a differential should be listed under the caption "Other (Specify)," including state and other taxes deferred if
computed separately. Minor items, each less than $100,000, may be combined in a single entry under "Other (Specify)."

2.

Indicate in column (b) the beginning of year totals of Accounts 714, 744, 762, and 786 applicable to each particular item in column (a).

3.

Indicate in column (c) the net changes in Accounts 714, 744, 762, and 786 for the net tax effect of timing differences originating and
reversing in the current accounting period.

4.

Indicate in column (d) any adjustments, as appropriate, including adjustments to eliminate or reinstate deferred tax effects (credits or debits)
due to applying or recognizing a loss carry-forward or a loss carry-back.

5.

The total of line 19 in columns (c) and (d) should agree with the total of the contra charges (credits) to Account 557, Provision for Deferred
Taxes, and Account 591, Provision for Deferred Taxes - Extraordinary Items, for the current year.

6.

Indicate in column (e) the cumulative total of columns (b), (c), and (d). The total of column (e) must agree with the total of Accounts 714, 744,
762, and 786.
Net credits

Line

Particulars

No.
(a)
1

Accelerated depreciation, Sec. 167 IRC: Guideline lives

2

Accelerated amortization of facilities, Sec. 168 IRC

3

Accelerated amortization of rolling stock, Sec. 184 IRC

4

Amortization of rights of way, Sec 185 IRC

5

Other (Specify)

pursuant to Rev, Proc. 62-21.

6
7
8
9
10
11
12
13
14
15
16
17

Beginning of

(charges) for

year balance

current year

(b)

(c)

Adjustments
(d)

End of

Line

year balance

No.

(e)

18

Investment tax credit *

19

Railroad Annual Report R-1

TOTALS

56

Road Initials:
450. ANALYSIS OF TAXES

Year:

(Dollars in Thousands)
* Footnotes:

1.

If the flow-through method was elected, indicate the net decrease (or increase) in tax accrual because of
investment
tax credit.

If the deferral method for investment tax credit was elected:
(1) Indicate amount of credit utilized as a reduction of tax liability for current year
(2) Deduct the amount of the current year's credit applied to reduction of tax liability but deferred for
accounting purposes
(3) Balance of current year's credit used to reduce current year's tax accrual
(4) Add amount of prior year's deferred credits being amortized to reduce current year's tax accrual
(5) Total decrease in current year's tax accrual resulting from use of investment tax credits
2.

Estimated amount of future earnings which can be realized before paying Federal income taxes because of unused

and available net operating loss carryover on January 1 of the year following that for which the report is made

Railroad Annual Report R-1

Road Initials:

Year:
501. GUARANTIES AND SURETYSHIPS
(Dollars in Thousands)

1. If the respondent was under obligation as guarantor or surety for the performance by any other corporation or association of any agreement
or obligation, show the particulars of each contract of guarantee or suretyship in effect at the close of the year or entered into and expired during
the year. This inquiry does not cover the case of ordinary commercial paper maturing on demand or not later than two years after the date of issue.
Items of less than $50,000 may be shown as one total.
Line
No.

Names of all parties principally
and primarily liable
(a)

Description

Amount of
contingent liability
(c)

Sole or joint
contingent liability
(d)

(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
2. If any corporation or other association was under obligation as guarantor or surety for the performance by the respondent of any agreement
or obligation, show the particulars called for hereunder for each such contract of guaranty or suretyship in effect at the close of the year or entered
into and expired during the year. This inquiry does not cover the case of ordinary commercial paper maturing on demand or not later than two years
after the date of issue, nor does it include ordinary surety bonds or undertakings on appeals in court proceedings.
Finance cocket number, title
Line maturity date and concise descripNo.
1
2
3
4
5
6
7

Names of all

Amount of contingent

Sole or joint

tion of agreement or obligation

guarantors and sureties

liability of guarantors

contingent liability

(a)

(b)

(c)

(d)

8
9

Railroad Annual Report R-1

58

Road Initials:
502. COMPENSATING BALANCES AND SHORT-TERM BORROWING AGREEMENTS
(Dollars in Thousands)
Using the following notes as a guideline, show the requirements of compensating balances and short-term borrowing agreements. Footnote

disclosure is required even the arrangement is not reduced to writing.

1. Disclose compensating balances not legally restricted, lines of credit used and unused, average interest rate of short-term borrowings that are
outstanding at balance sheet date, maximum amount of outstanding borrowings during the period and the weighted average rate of those borrowings.
2. Time deposits and certificates of deposit constituting compensating balances not legally restricted should be disclosed.
3. Compensating balance arrangements need only be disclosed for the latest fiscal year.
4. Compensating balances included in Account 703, Special Deposits, and in Account 717, Other Funds, should also be separately disclosed below.
5. Compensating balance arrangements are sufficiently material to require disclosure in footnotes when the aggregate of written and oral
agreement balances amount to 15% or more of liquid assets (current cash balances, restricted and unrestricted, plus marketable securities).
6. When a carrier is not in compliance with a compensating balance requirement, that fact should be disclosed, along with stated and possible
sanctions, whenever such possible sanctions may be immediate (not vague or unpredictable) and material.

Railroad Annual Report R-1

57

or association of any agreement

entered into and expired during

an two years after the date of issue.
Line
No.

he respondent of any agreement
at the close of the year or entered
n demand or not later than two years

Line
No.

Railroad Annual Report R-1

Year:

REEMENTS

borrowing agreements. Footnote

e of short-term borrowings that are

ed average rate of those borrowings.

ld also be separately disclosed below.

gregate of written and oral

plus marketable securities).

, along with stated and possible

Road Initials:

Year:
510. SEPARATION OF DEBTHOLDINGS BETWEEN ROAD PROPERTY AND EQUIPMENT

59

(Dollars in Thousands)
The principal use of this schedule is to determine the average rate of debt capital.

I. Debt Outstanding at End of Year
Line

Account

No.

No.

Title

Source

1

751

Loans and notes payable

Sch 200, Line 29

2

764

Equipment obligations and other long-term debt due within one year

Sch 200, Line 38

3

765/767

Funded debt unmatured

Sch 200, Line 40

4

766

Equipment obligations

Sch 200, Line 41

5

766.5

Capitalized lease obligations

Sch 200, Line 42

6

768

Debt in default

Sch 200, Line 43

7

769

Accounts payable - affiliated companies

Sch 200, Line 44

Balance
Close of Year

(a)

(b)

(c)

8

770.1/770.2 Unamortized debt premium

9

Total debt

Sum of Lines 1 through 8

10

Debt directly related to road property

Note 1

11

Debt directly related to equipment

Note 1

12

Total debt related to road and equipment

Lines 10 and 11

13

Percent directly related to road

Line 10 /Line 12

14

Percent directly related to equipment

15

Debt not directly related to road and equipment

Line 9 - Line 12

16

Road property debt (Note 2)

(Line 13 x Line 15) + Line 10

17

Equipment debt (Note 2)

(Line 14 x Line 15) + Line 11

(d)

Sch 200, Line 45

Whole % + 2 decimals
Line 11 /Line 12
Whole % + 2 decimals

II. Interest Accrued During the Year
Line

Account

No.

No.

18

546-548

19
20

Title

Source

Balance
Close of Year

(a)

(b)

(c)

Total interest and amortization (fixed charges)

Sch. 210, Line 42

546

Contingent interest on funded debt

Sch. 210, Line 44

517

Release of premium on funded debt

Sch. 210, Line 22

21

Total interest (Note 3)

(Line 18 + Line 19) - Line 20

22

Interest directly related to road property debt

Note 4

23

Interest directly related to equipment debt

Note 4

24

Interest not directly related to road or equipment property debt

Line 21 - (Lines 22 + 23)

25

Interest on road property debt (Note 5)

Line 22 + (Line 24 x Line 13)

26

Interest on equipment debt (Note 5)

Line 23 + (Line 24 x Line 14)

27

Embedded rate of debt capital - road property

Line 25 / Line 16

28

Embedded rate of debt capital - equipment

Line 26 / Line 17

Note 1: Directly related means the purpose which the funds were used for when the debt was issued.
Note 2: Line 16 plus Line 17 must equal Line 9.
Note 3: Line 21 includes interest on debt in Account 769 - Accounts Payable; Affiliated Companies.
Note 4: This interest relates to debt reported on Lines 10 and 11, respectively.
Note 5: Line 25 plus Line 26 must equal Line 21.

(d)

Railroad Annual Report R-1

6 0

R a

INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 512

I
l
r o a d

1. Furnish the information called for below between the respondent and the affiliated companies

3.

or persons affiliated with the respondent, including officers, directors, stockholders, owners,

company or person identified in column (a) as follows:

In column (b) indicate the nature of the relationship or control between the respondent and the

partners, or their wives and other close relatives, or their agents. Examples of transactions are, but
are not restricted to, management, legal, accounting, purchasing, or other types of service

(a) If respondent directly controls the affiliate, insert the word "direct."

including the furnishing of materials, supplies, purchase of equipment, leasing of structures, land
and equipment, and agreements relating to allocation of officers' salaries and other common costs

(b) If respondent controls through another company, insert the word "indirect."

A n n u a

between affiliated companies.
(c) If respondent is under common control with affiliate, insert the word "common."
To be excluded are payments for the following types of services:
(d) If respondent is controlled directly or indirectly by the company listed in column (a),
insert the word "controlled."

(b) Payments to or from other carriers for interline services and interchange of equipment.

(e) If control is exercised by other means, such as a management contract or other

l

(a) Lawful tariff charges for transportation services.

such arrangements.

connected with routine operation or maintenance, but any special or unusual transactions
should be reported.

4.

R o a d

R e p o

arrangement of whatever kind, insert the word "other" and provide a footnote to describe
(c) Payment to or from other carriers which may reasonably be regarded as ordinarily

In column (c), fully describe the transactions involved such as management fees, lease of

should be listed separately and the amounts shown separately in column (e).

t

received or provided services aggregating $50,000 or more during the year. If an affiliated

5.

i a

company provides services to more than one affiliate, and the aggregate compensation amounts

in the method of establishing the terms from that used in the preceding period.

(d) Payments to public utility companies for rates or charges fixed in conformity with
government authority.

R
- 1

2. In column (a) enter the name of the affiliated company, person, or agent with which respondent
In column (d), report the dollar amounts of transactions shown and the effect of any change

to $50,000 or more for the year, list all the affiliates included in the agreement and describe the
allocation of charges. If the respondent provides services to more than one affiliate, and the

6.

aggregate compensation amounts to $50,000 or more for the year, reference to this fact should

apparent, the terms and manner of settlement. Insert (P) for paid or (R) for received by the

be made and the detail as to the allocation of charges should be stated. For those affiliates

amount in column (e).

l s

affiliate. When services are both provided and received between respondent and an affiliate they

i

t

type of service in column (c), list each type of service separately and show the total for the

I n

r

building, purchase of material, etc. When the affiliate listed in column (a) provides more than one

In column (e), report the dollar amounts due from or to related parties and, if not otherwise

providing services to the respondent, also enter in column (a) the percent of affiliate's gross
income derived from transactions with respondent.
The respondent may be required to furnish as an attachment to Schedule 512 a balance sheet
and income statement for each affiliate with which respondent carrier had reportable

equipment, or other reportable transaction. The statements, if required, should be prepared

Y e a

on a calendar year basis in conformity with the prescribed schedules for the balance sheet and

r

transactions during the year, or alternatively, attach a "Pro Forma" balance sheet and income
statement for that portion or entity of each affiliate which furnished the agreed to services,

income statement in this Annual Report Form R-1, and should be noted (1) to indicate the method

used for depreciating equipment or other property furnished to the carrier, and (2) whether the
affiliate's Federal income tax return for the year was filed on a consolidated basis with the
respondent carrier.

512. TRANSACTIONS BETWEEN RESPONDENT AND COMPANIES OR PERSONS AFFILIATED WITH RESPONDENT FOR SERVICES RECEIVED OR PROVIDED

Name of company or related
Line

party with percent

No.

of gross income

Amount due from
%

Nature of relationship

or to related

transactions

of transactions

parties

(c)

(d)

(e)
1

2

2

3

3

4

4

5

5

6

6

7

7
8

i a

1

t

Dollar amounts

i

(b)

Description of

I n

(a)

R o a d

(Dollars in Thousands)

l s

R

8

a

9

9

I

10

10

l

11

11

r

12

12

o

13

13

a

14

14

Y e a

d

15

15

r

16

16

A

17

17

n

18

18

n

19

19

u

20

20

a

21

21

l

22

22

23

23

R

24

24

e

25

25

p
o
r
t
R
1

6 1

62

Road Initials:

Year:

INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 700
State particulars of all tracks operated by the respondent at the close of the year, according to the following classifications:
(1) Line owned by respondent.
(2) Line owned by proprietary companies.
(3) Line operated under lease for a specified sum, lessor being (A) an affiliated corporation, or (B) independent or not affiliated with the
respondent.
(4) Line operated under contract or agreement for contingent rent, owner being (A) an affiliated corporation, or (B) independent or not
affiliated with the respondent.
(5) Line operated under trackage rights.
Give subtotals for each of the several numbered classes, in the order listed above, as well as the total for all classes.
Lengths of track should be reported to the nearest WHOLE mile adjusted to accord with footings; i.e., counting one-half mile or over as a whole
mile and disregarding any fraction less than one-half mile.
In Column (a) insert the figure (and letter, if any) indicating its class in accordance with the above list of classifications.
In Column (b) give the various proportions of each class owned or leased by respondent, listing each proportion once in any grouping.
Canadian mileage should be segregated and identified on separate lines in the various groupings. For each listing, in Column (d) give its entire
length (the distances between terminals of single or first main track), and in the following columns the lengths of second main track, all other main
tracks, passing tracks, cross-overs and turn-outs, way switching tracks, and yard switching tracks. These classes of tracks are defined as follows:
RUNNING TRACKS - Running tracks, passing tracks, cross-overs, etc., including turn-outs from those tracks to clearance points.
WAY SWITCHING TRACKS - Station, team, industry, and other switching tracks for which no separate service is maintained.
YARD SWITCHING TRACKS - Yard where separate switching services are maintained, including classification, house, team, industry, and other
tracks switched by yard locomotives.
The returns in Columns (h) and (i) should include tracks serving industries, such as mines, mills, smelters, factories, etc. Tracks belonging to an
industry for which no rent is payable should not be included.
Tracks leading to and in gravel and sand pits and quarries, the cost of which is chargeable to a clearing account and which are used in getting
out material for the respondent's use, should not be included,
Class (1) includes all lines operated by the respondent at the close of the year to which it has title in perpetuity.
Class (2) includes each line, full title to which is in an inactive proprietary corporation of the respondent (i.e., one all of whose outstanding
stocks or obligations are held by or for the respondent, and which is operated by the respondent or an affiliated system corporation without any
accounting to the said proprietary corporation). It may also include such line when the actual title to all of the outstanding stocks or obligations
rests in a corporation controlled by or controlling the respondent. But in the case of any such inclusion, the facts of the relationship to the
respondent of the corporation holding the securities should be fully set forth in a footnote. An inactive corporation is one which has been
practically absorbed in a controlling corporation, and which neither operates property nor administers its financial affairs. If it maintains an
organization, it does so only for the purpose of complying with legal requirements and maintaining title to property or franchises.
Class (3) includes all tracks operated under a lease or formal conveyance of less than the grantor's interest in the property, with a specific
and unconditional rent reserved. The fact that the lessor does or does not maintain an independent organization for financial purposes is
immaterial in this connection.
Class (4) is the same as Class (3), except that the rent reserved is conditional upon earnings or some other fact.
Class (5) includes all tracks operated and maintained by others, but over which the respondent has the right to operate some or all of its
trains. In the road of this class, the respondent has no proprietary rights, but only the rights of a licensee. Include in this class, also, on main
tracks, industrial tracks and sidings owned by noncarrier companies and individuals when the respondent operates over them but does not have
exclusive possession of them.
Road held by respondent as a joint or common owner or a joint lessee or under any joint arrangement should be shown in its appropriate class
and the entry of length should be the entire length of the portion jointly held. The class symbol should have the letter (J) attached.
Road operated by the respondent as an agent for another carrier should not be included in this schedule.

Railroad Annual Report R-1

Road Initials:

Line
No.

Class
(a)

Year:
700. MILEAGE OPERATED AT CLOSE OF YEAR
Proportion
owned or
leased by
respondent
(b)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58

Running tracks, passing tracks, cross-overs, etc.
Miles of
Miles
Miles of
Miles of passing tracks,
Miles of
Miles of
of
second
all other
cross-overs, way switching yard switching
road
main track main tracks and turnouts
tracks
tracks
(c)
(d)
(e)
(f)
(g)
(h)

63

TOTAL

Line
No.

(i)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56

TOTAL
Miles of electrified road

57
58

or track included in the
preceding grand total

Railroad Annual Report R-1

6 4

R a

702. MILES OF ROAD AT CLOSE OF YEAR - BY STATES AND TERRITORIES (SINGLE TRACK)

I
l r o a d

Give particulars, as of the close of the year, of all road operated and of all road owned but not operated. The respondent's proportion of operated road held by it as a joint or common owner, or
under a joint lease, or under any joint arrangement, should be shown in columns (b), (c), (d), or (e), as may be appropriate. The remainder of jointly operated mileage should be shown in column (f).
Respondent's proportion of road jointly owned but not operated should be shown in column (h), as appropriate. Mileage which has been permanently abandoned should not be included in column (h).
Mileage should be reported to the nearest WHOLE mile adjusted in accord with footings; i.e., counting one-half mile and over as a whole mile and disregarding any fraction less than one-half
mile,

A n n u a

Line
No.

l

State or
territory
(a)

Line
owned
(b)

MILES OF ROAD OPERATED BY RESPONDENT
Line operated
Line operated
Total
Line operated
under contract,
under trackage
mileage
under lease
etc.
rights
operated
(d)
(e)
(f)
(g)

Line owned,
not operated
by respondent
(h)

New line
constructed
during year
(i)

Line
No.

t

I n
i

R - 1

t
i a
l s
Y e a r

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

R o a d

R e p o r

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Cross
Check

Line of
proprietary
companies
(c)

32

Total Mileage (Single Track)

32

I

R o a d

R a

INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 710
Instructions for reporting locomotive and passenger-train car data.

l
power output from the diesel engines or engines delivered to the main generator or generators
for tractive purposes). Exclude capacity data for steam locomotives. For passenger-train cars,

give the number of new units leased from others. The term "new" means a unit placed in service for report the number of passenger seats available for revenue service, counting one passenger to

t

For locomotive units, report the manufacturer's rated horsepower (the maximum continuous

i

7. Column (k) should show aggregate capacity for all units reported in column (j), as follows:

during the year.

I n

r o a d

1. Give particulars of each of the various classes of equipment which respondent owned or leased

2. In column (c), give the number of units purchased new or built in company shops. In column (d),

each berth in sleeping cars.

3. Units leased to others for a period of one year or more are reportable in column (l). Units

8. Passenger-train car types and service equipment car types correspond to AAR Mechanical

temporarily out of respondent's service and rented to others for less than one year are to be

Division designations. Descriptions of car codes and designations are published in The

included in column (h). Units rented from others for a period less than one year should not be

Official Railway Equipment Register.

l

included in column (i).

i a

A n n u a

the first time on any railroad.

l s

9. Cross-checks
energy into motion, and designed solely for moving other equipment. An "A" unit is the least

Schedule 710

Schedule 710

number of wheel bases with superstructure designed for use singly or as a lead locomotive unit in
Line 5, column (j)

=

Line 11, column (l)

for use singly or as a lead locomotive unit. A "B" unit may be equipped with hostler controls for

Line 6, column (j)

=

Line 12, column (l)

t

independent operation at terminals.

Line 7, column (j)

=

Line 13, column (l)

Y e a

Line 8, column (j)

=

Line 14, column (l)

r

5. A "self-propelled" car is a rail motor car propelled by electric motors receiving power from a

Line 9, column (j)

=

Line 15, column (l)

third rail or overhead, or internal combustion engines located on the car itself. Trailers equipped

Line 10, column (j)

=

Line 16, column (l)

R

combination with other locomotive units. A "B" unit is similar to an "A" unit but it is not equipped

r

R e p o

4. For reporting purposes, a "locomotive unit" is a self-propelled vehicle generating or converting

- 1

for use only in trains of cars that are self-propelled are to be included as self-propelled equipment.
When data appear in column (j), lines 1 through 8, column (k) should have data on the same lines.
6. A "diesel" unit includes all units propelled by diesel internal combustion engines regardless of
final drive or whether power may at times be supplied from an external conductor. Units other than
diesel-electric, e.g., diesel-hydraulic, should be identified in a footnote, giving the number and a
brief description.. An "electric" unit includes all units which receive electric power from a third
rail or overhead contact wire, and use the power to drive one or more electric motors that propel
the vehicle. An "other self-powered unit" includes all units other than diesel or electric, e.g., gas
turbine, steam. Show the type of unit, service, and number, as appropriate, in a brief description
sufficient for positive identification. An "Auxiliary unit" includes all units used in conjunction with
locomotives, but which draw their power from the "mother" unit, e.g., boosters, slugs, etc. For
reporting purposes, indicate radio-controlled self-powered diesel units on lines 1 through 8, as
appropriate. Radio-controlled units that are not self-propelled, i.e., those without a diesel, should
be reported on line 13 under "auxiliary units."

When data appear in columns (k) or (l), lines 36 through 53, and 55, column (m) should have
data on the same lines.

65

6 6

710. INVENTORY OF EQUIPMENT
UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Changes During the Year

Units at Close of Year

Units Installed
All other units

Units retired

including

from service

Rebuilt units reclassification
Units in

acquired and

service of
Line

Cross

No.

Check

respondent

New units

of respondent

Aggregate

and second

whether

capacity of

New units

rebuilt units

hand units

owned or

leased

rewritten

purchased

leased,

into property or leased from

Owned

Leased

Total in

units

service of

reported
in col (j)

at beginning

purchased

from

including

and

from

respondent

Type or design of units

of year

or built

others

accounts

others

reclassification

used

others

[col (h) & (i)] (See Ins. 7)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

Locomotive Units

(k)

Leased

Line

to others

No.

(l)

(HP)

Diesel-passenger

units

2

3

Diesel-multiple purpose

units

3

4

Diesel-switching

units

4

units

5

*

Electric locomotives

6

7

*

Other self-powered units

7

8

*

TOTAL (lines 5, 6, and 7)

9

*

Auxiliary units

8
N/A

9

N/A

10

i a

6

t

TOTAL (lines 1 to 4)

i

*

r o a d

5

I n

1

2

R o a d

units

l

Diesel-freight

I

R a

1

TOTAL LOCOMOTIVE UNITS
10

*

(lines 8 and 9)

l s

A n n u a

DISTRIBUTION OF LOCOMOTIVE UNITS IN SERVICE OF RESPONDENT AT CLOSE OF YEAR BUILT, DISREGARDING YEAR OF REBUILDING
During Calendar Year

No.

Check

Before
Type or design of units

(b)

Between

1/1/1995

1/1/2000

1/1/2005

1/1/2010

and

and

and

12/31/1999 12/31/2004 12/31/2009
(c)

(d)

(e)

and

Line

12/31/2014

2015

2016

2017

2018

2019

TOTAL

(f)

(g)

(h)

(i)

(j)

(k)

(l)

11

*

Diesel

11

12

*

Electric

12

13

*

Other self-powered units

13

14

*

TOTAL (lines 11 to 13)

14

t

No.

r

R e p o

(a)

1/1/1995

Between

r

Cross

Between

Y e a

l

Line

Between

15

*

Auxiliary units

15

TOTAL LOCOMOTIVE UNITS

R

16

*

(lines 14 and 15)

N/A

16

- 1

I

R o a d

R a

710. INVENTORY OF EQUIPMENT (Continued)
UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS

24
25
26
27
28
29
30
31
32
33
34

TOTAL (Lines 30 to 34)

Line
No.

17
18
19
20
21
N/A
22
N/A
23
24
25
26
27
28
29
N/A
N/A

30
31
32

N/A
33
N/A
34
N/A
N/A

35

6 7

35

Leased
to others
(l)

Y e a r

R - 1

23

Leased
from
others
(i)

l s

t

22

Owned
and
used
(h)

i a

R e p o r

19
20
21

Type or design of units
(a)
Passenger-Train Cars
Non-Self-Propelled
Coaches (PA, PB, PBO)
Combined cars
(All class C, except CSB)
Parlor cars (PBC, PC, PL, PO)
Sleeping cars (PS, PT, PAS, PDS)
Dining, grill, & tavern cars
(All class D, PD)
Nonpassenger carrying cars
(All class B, CSB, M, PSA, IA)
TOTAL (Lines 17 to 22)
Self-Propelled
Electric passenger cars
(EP, ET)
Electric combined cars (EC)
Internal combustion rail
motorcars (ED, EG)
Other self-propelled cars
(Specify types)
TOTAL (Lines 24 to 27)
TOTAL (Lines 23 and 28)
Company Service Cars
Business cars (PV)
Board outfit cars (MWX)
Derrick & snow removal cars
(MWU, MWV, MWW, MWK)
Dump and ballast cars
(MWB, MWD)
Other maintenance and service
equipment cars

New units
purchased
or built
(c)

t

l
17
18

Cross
Check

Aggregate
capacity of
Total in
units
service of
reported
respondent in col (j)
[col (h) & (i)] (See Ins. 7)
(j)
(k)

i

A n n u a

Line
No.

Units in
service of
respondent
at beginning
of year
(b)

All other units
Units retired
including
from service
Rebuilt units reclassification of respondent
acquired and and second
whether
New units rebuilt units
hand units
owned or
leased
rewritten
purchased
leased,
from
into property or leased from
including
others
accounts
others
reclassification
(d)
(e)
(f)
(g)

Units at Close of Year

I n

l r o a d

Changes During the Year
Units Installed

68

Road Initials:
710. INVENTORY OF EQUIPMENT - Continued

Year:

Instructions for reporting freight-train car data.
1.
Give particulars of each of the various classes of equipment which respondent owned or leased during the year.
2.
In Column (d) give the number of units purchased or built in company shops. In Column (e) give the number of new units leased from
others. The term "new" means a unit placed in service for the first time on any railroad.
3.
Units leased to others for a period of one year or more are reportable in Column (n). Units temporarily out of respondent's service
and rented to others for less than one year are to be included in Column (i). Units rented from others for a period less than one year should
not be included in Column (j).

Line
No.

36

37

38
39

40
41
42
43
44
45
46
47
48
49

50

51
52
53

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Units in service of responChanges during the year
dent at beginning of year
Units installed
Rebuilt units All other units,
acquired and
including
New units
New or
rebuilt units reclassification
Class of equipment
Timepurchased rebuilt units rewritten and second hand
Cross
and
mileage
All
or
leased
into
units purchased
Check
car designations
cars
Others
built
from others
property
or leased
accounts
from others
(a)
(b)
(c)
(d)
(e)
(f)
(g)
FREIGHT TRAIN CARS
Plain box cars - 40'
(B1__, B2__)
Plain box cars - 50' and longer
(B3_0-7, B4_0-7, B5__, B6__
B7__, B8__)
Equipped box cars
(All Code A, Except A_5_)
Plain gondola cars
(All Codes G & J, J__1, J__2,
J__3, J__4)
Equipped gondola cars
(All Code E)
Covered hopper cars
(C__1, C__2, C__3, C__4)
Open top hopper cars - general
service (All Code H)
Open top hopper cars - special
service (J__O), and All Code K)
Refrigerator cars - mechanical
(R_5,_, R_6_, R_7_, R_8_, R_9_)
Refrigerator cars - nonmechanical
(R_0_, R_1_, R_2_)
Flat cars - TOFC/COFC
(All Code P, Q, & S, Except Q8_)
Flat cars - multilevel
(All Code V)
Flat cars - general service
(F10_, F20_, F30_)
Flat cars - other
(F_1_, F_2_, F_3_, F_4_, F_5_,
F_6_, F_8_, F40_)
Tank cars - under 22,000 gal.
(T__0, T__1, T__2, T__3, T__4,
T__5)
Tank cars - 22,000 gal. and over
(T__6, T__7, T__8, T__9)
All other freight cars
(A_5_, F_7_, All Code L & Q8__)
TOTAL (Lines 36 to 52)

Line
No.

36

37

38
39

40
41
42
43
44
45
46
47
48
49

50

51
52
53

54
55

Caboose (All Code M-930)
TOTAL (Lines 53 and 54)

N/A

54
55

Railroad Annual Report R-1

70

Road Initials:
710. INVENTORY OF EQUIPMENT - Continued

Year:

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Units in service of respon-

Changes during the year

dent at beginning of year

Units installed
Rebuilt units
New units

Class of equipment

All other units,

acquired and

including

rebuilt units

reclassification

purchased

New units

rewritten

and second hand

Line

Cross

and

Per

All

or

leased

into

units purchased

Line

No.

Check

car designations

diem

Others

built

from others

property

or leased

No.

accounts

from others

(f)

(g)

(a)

(b)

(c)

(d)

(e)

FLOATING EQUIPMENT
Self-propelled vessels
56

(tugboats, car ferries, etc.)

N/A

56

N/A

57

N/A

58

Non-self-propelled vessels
57
58

(car floats, lighters, etc.)
TOTAL (Lines 56 and 57)
HIGHWAY REVENUE
EQUIPMENT

59

Chassis (Z1_, Z67_, Z68_, Z_69_)

59

60

Dry van (U2_, Z_, Z6_, I-6)

60

61

Flat bed (U3__, Z3__)

61

62

Open bed (U4__, Z4__)

62

63

Mechanical refrigerator (U5_, Z5_)

63

64

Bulk hopper (U0__, Z0__)

64

65

Insulated (U7__, Z7__)

65

66

Tank (Z0__, U6__) (See note)

66

Other trailer and container
67

(Special equipped dry van U9__,

67

Z8__, Z9__)
68

Tractor

68

69

Truck

69

70

TOTAL (Lines 59 to 69)

70
NOTES AND REMARKS

Railroad Annual Report R-1

Road Initials:

Year:
710. INVENTORY OF EQUIPMENT - Continued

69

4.
Column (m) should show aggregate capacity for all units reported in Columns (k) and (l), as follows. For freight-train cars,
report the nominal capacity (in tons of 2,000 lbs) as provided for in Rule 86 of the AAR Code of Rules Governing Cars in
Interchange. Convert the capacity of tank cars to capacity in tons of the commodity which the car is intended to customarily carry.
5.
Time-mileage cars refers to freight cars, other than cabooses, owned or held under lease arrangement, whose interline rental
is settled on a per diem and line haul mileage basis under "Code of Car Hire Rules" or would be so settled if used by another railroad.

r of new units leased from

s than one year should

Line
No.

Cross
Check

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Changes during year
Units at close of year
(concluded)
Total in service of
Units retired
respondent
Aggregate
from service
(col. (i) & (j))
capacity
of respondent
of units
whether owned
Owned
Leased
Timereported in
or leased
and
from
mileage
All
col (k) & (l)
including
used
others
cars
Others
(see ins. 4)
reclassification
(h)
(i)
(j)
(k)
(l)
(m)

Leased
to
Others

Line
No.

(n)

36

36

37

37

38

38

39

39

40

40

41

41

42

42

43

43

44

44

45

45

46

46

47

47

48

48

49

49

50

50

51

51

52
53

52
53

54
55

Railroad Annual Report R-1

N/A

N/A

54
55

Road Initials:

Year:
710. INVENTORY OF EQUIPMENT - Concluded

71

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Changes during year

Units at close of year

(concluded)

Total in service of

Units retired

respondent

Aggregate

from service

(col. (i) & (j))

capacity

of respondent

of units

whether owned

Owned

Leased

reported in

Leased

Line

Cross

or leased

and

from

Per

All

col (k) & (l)

to

Line

No.

Check

including

used

others

diem

Others

(see ins. 4)

Others

No.

(i)

(j)

(k)

(l)

(m)

(n)

reclassification
(h)

56

N/A

56

57

N/A

57

58

N/A

58

59

59

60

60

61

61

62

62

63

63

64

64

65

65

66

66

67

67

68

68

69

69

70

70
NOTES AND REMARKS

Railroad Annual Report R-1

72

Road Initials:
710S. UNIT COST OF EQUIPMENT INSTALLED DURING THE YEAR

Year:

(Dollars in Thousands)
1.
Give particulars, as requested, separately, for the various classes of new units and rebuilt units of equipment installed by respondent during
the year. If information regarding the cost of any units installed is not complete at the time of filing of this report, the units should be omitted, but
reference to the number of units omitted should be given in a footnote, the details as to cost to be given in the report of the following year. The
cost of units under construction at the close of the year should not be reflected in this schedule even though part of the cost appears in the
property account for the year. Indicate in column (e) whether an installation represents equipment purchased (P), built or rebuilt by contract in
outside railroad shops (C), or built or rebuilt in company or system shops (S), including units acquired through capitalized leases (L).
2.
In column (a) list each class or type of locomotive unit, car, or TOFC/COFC equipment on a separate line. By class is meant the standard
classification used to distinguish types of locomotive units, freight cars, or other equipment adopted by the Association of American Railroads,
and should include physical characteristics requested by Schedule 710. Locomotive units should be identified as to power source, wheel
arrangement, and horsepower per unit, such as multiple-purpose diesel locomotive A units (B-B), 2500 HP. Cars should be identified as to
special construction or service characteristics, such as aluminum-covered hopper car (LO) or steel boxcars-special service (XAP). For TOFC/COFC,
show the type of equipment as enumerated in Schedule 710.
3.
In column (c) show the total weight in tons of 2,000 pounds. The weight of equipment acquired should be the weight empty.
4.
The cost should be the complete cost as entered on the ledger, including foreign line freight charges and handling charges.
5.
Data for this schedule should be confined to the units reported in Schedule 710, columns (c) and (e) for locomotive units, passenger-train cars,
and company service cars, and columns (d) and (f) for freight train cars, floating equipment, and highway revenue equipment. Disclose new units in
the upper section of this schedule. Disclose rebuilt units acquired or rewritten into the respondent's accounts in the lower section. The term "new"
as used herein shall mean a unit or units placed in service for the first time on any railroad.
6.
All unequipped boxcars acquired in whole or in part with incentive per diem funds should be reported on separate lines and be appropriately
identified by footnote or sub-heading.

NEW UNITS
Method of
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Class of equipment

Number

Total Weight

Total

Acquisition

Line

of Units

(Tons)

Cost

(see instructions)

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

REBUILT UNITS
26
27
28
29
30
31
32
33
34
35
36
37

26
27
28
29
30
31
32
33
34
35
36
37

38
39

38
39

Railroad Annual Report R-1

AP). For TOFC/COFC,

its, passenger-train cars,

I

1.

l

R o a d

R a

GENERAL INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULES 720
For purposes of these schedules, the track categories are defined as follows:
Freight density of 20 million or more gross ton-miles per track-mile per year (including passing tracks, turnouts, and crossovers).

B.

Freight density of less than 20 million gross ton-miles per track-mile per year, but at least 5 million (including passing tracks, turnouts, and crossovers).

C.

Freight density of less than 5 million gross ton-miles per track-mile per year, but at least 1 million (including passing tracks, turnouts, and crossovers).

D.

Freight density of less than 1 million gross ton-miles per track-mile per year (including passing tracks, turnouts, and crossovers).

E.

Way and yard switching tracks (passing tracks, turnouts, and crossovers shall be included in categories A, B, C, D, F, or potential abandonments, as appropriate).

F.

Track over which any passenger service is provided (other than potential abandonments). Mileage should be included within track categories A through E unless it is dedicated entirely to

I n
I

r o a d

A.

t

2.

This schedule should include all class 1, 2, 3, or 4 track from Schedule 700, that is maintained by the respondent. (Class 5 track is assumed to be maintained by others)

3.

If, for two consecutive years, a line segment classified in one track category maintains a traffic density which would place it in another, it shall be reclassified into that category as of the

l

4.

i a

A n n u a

passenger service, category F.
Potential abandonments - Route segments identified by railroads as potentially subject to abandonment as required by Section 10903 of the ICC Termination Act of 1995.

l s

beginning of the second year.
Traffic density related to passenger service shall not be included in the determination of the track category of a line segment.

Y e a r

R e p o r t

720. TRACK AND TRAFFIC CONDITIONS
Disclose the requested information pertaining to track and traffic conditions.

Line

Track category

No.

R -1

(a)
1

A

2

B

3

C

4

D

5

E

6

Mileage of tracks
at end of period

Average annual traffic density in
millions of gross ton-miles per track-mile*

Average running
speed limit

Track miles under
slow orders

(whole numbers)

(use two decimal places)

(use two decimal places)

at end of period

(b)

(c)

(d)

(e)

XXXXXXXXXX

XXXXXXXX

XXXXXXXXXX

XXXXXXXX

TOTAL
F

8

Potential abandonments
* To determine average density, total track-miles (route-miles times number of tracks), rather than route-miles, shall be used.

1
2
3
4
5
6
7
8

7 3

7

Line
No.

I

R o a d

R a
l

750. CONSUMPTION OF DIESEL FUEL

I n

LOCOMOTIVES
Diesel oil (gallons)

Line

No.

(a)

(b)

No.

1
2
3
4
5
6

Freight
Passenger
Yard Switching
TOTAL
COST OF FUEL $(000)
Work Train

l s

1
2
3
4
5
6

i a

l

Kind of locomotive service

t

A n n u a

Line

I

r o a d

(Dollars in Thousands)

R e p o

Y e a

r

r

t
7
4

R -1

Road Initials:

Year:
INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 755

Unit Train, Way Train, and Through Train data under items 2, 3, 4, 6, and 12 shall be obtained from conductor's wheel reports (freight)
or similar reports. Unit train service is a specialized scheduled shuttle type service in equipment (railroad or privately owned) dedicated
to such service, moving between origin and destination. The applicable tariffs and/or contracts generally require that a specific minimum
tonnage or quantity of carloads be tendered as a unit for shipment on one bill of lading or other shipping document in a solid train for
movement between origin and destination. Such tariffs and/or contracts generally contain restricted detention provisions and are
subject to time-volume requirements which reflect the approximate capacity of the unit trains for the stated period. Way trains are
defined as trains operated primarily to gather and distribute cars in road service and move them between way stations or way points.
Through trains are those trains operated between two or more major concentration or distribution points. Do not include unit train
statistics in way or through train statistics. A work train is a train operated solely or preponderantly for the purpose of transporting
company freight, work equipment, or company employees. Statistics for work trains should be reported under Item 11, only. Statistics
related to company equipment, company employees, and company freight moving in transportation trains are not to be reported in
Item 11, but are to be reported in Items 4-17, 6-04, 7-02, 8-04, and 8-05, as instructed in notes I, K, and L.
(A)

Report miles of road operated at close of year, excluding industrial tracks, yard tracks, and sidings.

(B)

A train-mile is a movement of a train a distance of one mile. In computing train-miles, fractions representing less that one-half

mile shall be disregarded and other fractions shall be considered as one mile. Train Miles-Running shall be based on the actual distance
run between terminals and/or stations and shall be computed from the official time tables or distance tables. Train-Miles shall not be
increased to cover the running of locomotives from shops to terminals, doubling hills, switching, or other work at way stations, or for the
service of helper or pusher locomotives or of extra locomotives on double-head or triple-head trains. When the carrier's trains are
detoured over foreign roads, the miles shall be computed on the basis of the miles actually run and in accordance with the service
performed. Train-miles shall be kept separately for trains hauled by locomotives and trains moved by motorcars.
(C)

A motorcar is a self-propelled unit of equipment designed to carry freight or passengers, and is not considered a locomotive.

(D)

A locomotive is a self-propelled unit of equipment designed solely for moving other equipment. A locomotive unit-mile is a

movement of a locomotive unit a distance of one mile under its own power. Include miles made by all locomotive units. Exclude miles
made by motorcars. Miles of locomotives in helper service shall be computed on the basis of actual distance run in such service.
(E)

All locomotive unit-miles in road service shall be based on the actual distance run between terminals and/or stations. Follow

instruction (B) regarding fractions and official time tables for computing locomotive miles.
(F)

Train switching locomotive-miles shall be computed at the rate of six miles per hour for the time actually engaged in such

service. Include miles allowed for train locomotives for performing switching service at terminals and way stations.
(G)

Yard switching locomotive-miles shall be computed at the rate of six miles per hour for the time actually engaged in yard

switching service. Include miles allowed for yard locomotives for switching service in yards where regular switching service is
maintained and in terminal switching and transfer service.
(H)

A car-mile is a movement of a unit of car equipment a distance of one mile. Use car designations shown in Schedule 710. Under

Railroad Owned and Leased Cars, Items 4-01 and 4-11, report both foreign cars and respondent's own cars while on the line of the
respondent railroad. In Items 4-13 and 4-15, report private-line cars and shipper owned cars. Loaded and empty miles should be
reported whether or not the railroad reimbursed the owner on a loaded and/or empty mile basis. Report miles made by flatcars
carrying empty highway trailers that are not moving under revenue billings as empty freight car-miles. Do not report miles made by
motorcars or business cars.
(I)

Exclude from Items 4-01, 4-11, 4-13, and 4-5, car-miles of work equipment, cars carrying company freight, and non-revenue

private line cars moving in transportation trains. Include such car-miles in Items 4-17, 4-18, and 4-19. If private line cars move in revenue
service, the loaded and empty miles should not be considered no-payment or non-revenue car-miles.
(J)

Report miles actually run by passenger-train cars in transportation service. Passenger-train car-miles include miles run by coaches

and cars in which passengers are carried at regular tariff fares without extra charge for space occupied; miles run by combination
passenger and baggage, passenger and mail, passenger and express; miles run by sleeping, parlor, and other cars for which an extra
fare is charged; miles run by dining, cafe, and other cars devoted exclusively to the serving of meals and other refreshments and by
club, lounge, and observation cars; and miles run by other passenger-train cars where services are combined, such as baggage, express,

75

and mail.
(K)

From conductor's or dispatcher's train reports or other appropriate sources, compute weight in tons (2,000 pounds). Item 6-01

includes weight of all locomotive units moved one mile in transportation trains. Ton-miles of motorcars should be excluded. Items 6-02
and 6-03 represent tons behind locomotive units (cars and contents, cabooses) moved one mile in transportation trains (excluding nonrevenue gross ton-miles). Nonrevenue gross ton-miles in transportation trains include work equipment and cars carrying company
freight and their contents. Use 150 pounds as the average weight per passenger and four tons as the average weight of contents of each
head-end car.

Railroad Annual Report R-1

76
(L)

Road Initials:
Year:
INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULE 755 - (Concluded)
From conductor's train reports or other appropriate sources, compute ton-miles of freight. Ton-miles represent the number of tons

of revenue and nonrevenue freight moved one mile in a transportation train. Include net ton-miles in motorcar trains. Exclude l.c.l.
shipment of freight handled in mixed baggage express cars. Total ton-miles of revenue freight should correspond to the ton-miles
reported on Form CBS.
(M)

Road service represents elapse time of transportation trains (both ordinary and light) between the time of leaving the initial

terminals and the time at final terminals, including trains switching at way stations and delays on road as shown by conductor's or
dispatcher's train reports. Include time of motorcar service performed by train locomotives at terminals and way stations. Report in
Item 9-02, train switching hours included in Item 9-01. Train switching is the time spent by the train while performing switching service
at terminals and way stations where no regular yard service is maintained. A train hour is independent of the number of locomotives
in the train.
(N)

Yard switching hours are hours expended in switching service performed by yard crews in yards where regular switching service is

maintained, including switching and transfer service in connection with the transportation of revenue and incidentally of company
freight. Hours in yard switching are independent of the number of locomotives used.
(O)

Work-train miles include the miles run by trains engaged in company service such as official inspection; inspection trains for

railway commissioners for which no revenue is received; trains running special with fire apparatus to save carrier's property from
destruction: trains run for transporting the carrier's employees to and from work when no transportation charge is made; wrecking trains
run solely for the purpose of transporting company material; trains run for distributing material and supplies for use in connection with
operations; and all other trains used in work-train services. Exclude miles run by locomotives while engaged incidentally in switching
company materials in company shops or material yards in connection with regular yard switching service or in switching equipment for
repairs between yards and shops.
(P)

The number of loaded freight cars shall be obtained from the conductors' wheel report and shall be the sum of all loaded cars

handled by each train. For example, if a car moves loaded (1) in a way train from the origination points, (2) in two through trains, and (3) in
a way-train to the destination point, the total count of loaded cars would be four: two counts for the movements in the way trains and two
counts for the movements in through trains. Therefore, each car originated or received from a connecting carrier receives an initial
count, plus one count for each subsequent physical transfer between trains on respondent's lines. No additional count is given because
of crew change or changes in track identification number unless there is a physical transfer of the car between trains. Each car moving
under revenue billing shall be considered as a loaded car.
(Q)

Report vehicles (TOFC trailers/containers, automobiles and trucks) loaded and unloaded to and from TOFC and multiple level

freight cars when the work is performed at the railroad's expense.
(R)

Report the number of loaded revenue trailers/containers picked up, plus revenue trailers/containers delivered in TOFC/COFC and

in highway interchange service, when the work is performed at the railroad's expense. (Performed at railroad's expense means that
railroad employees perform the service or that the railroad hires a subsidiary or outside contractor to perform the service.) Do not include
those trailers/containers which are picked up or delivered by a shipper or motor carrier, etc. when a tariff provision requires that the
shipper or motor carrier, etc., and not the railroad, perform that service. Note: The count should reflect the trailers/containers for which
expenses are reported in Schedule 417, line 2, column (b).
(S)

Report under Marine Terminals, Item 16, the tons loaded onto and unloaded from marine vessels at the expense of the reporting

railroad.
(T)

Report the total number of foreign railroad cars on line at the end of the year (except surplus cars, see below). Foreign railroad

cars refers to freight cars owned by other railroads whose interline rental is settled on time (by hour) and actual line-haul mileage
charges under the Code of Car Hire Rules.
Carriers will be governed by local conditions in determining whether a car at an interchange point should be considered "on-line."
Unserviceable cars include cars on repair tracks undergoing or awaiting repairs. They include cars on repair tracks repaired and
awaiting switching, cars on repair tracks undergoing or awaiting repairs switching, cars awaiting movement to repair tracks held in train
yards (excluding cars which are to be repaired in the train yard without loss of time), cars moving empty in trains en route to shop, and
cars stored awaiting disposition.
Surplus cars are cars which are in serviceable condition for loading on the last day of the year, but have not been placed for
loading within 48 hours. This count can be an annual average based on weekly count of cars that have not been placed for loading
within 48 hours.
(U)
Flat-TOFC/COFC Car-miles reported in lines 25 (4-020), 41 (4-120), 57 (4-140), and 75 (4-160) will be computed using cars rather than
constructed container platforms. For example, an articulated car consisting of five platforms moved one mile will be counted as one car-mile, not five
car-miles.

(V)
The intermodal Load Factor reported on Line 134 will be calculated for the average number of intermodal (TOFC/COFC) units loaded on the
average intermodal car. Units are to be calculated in the same manner as Line 123 (13 TOFC/COFC - No. of Revenue Trailers & Containers Loaded
and Unloaded (Q)). Intermodal cars will be calculated in accordance with instruction U for reporting Flat-TOFC/COFC Car-miles. Both intermodal
(TOFC/COFC) units and intermodal cars are to be calculated using actual units and not constructed intermodal (TOFC/COFC) units or cars.

Railroad Annual Report R-1

Road Initials:

Year:

77

755. RAILROAD OPERATING STATISTICS
Line

Cross

No.

Check

Item Description
(a)

1

1

Miles of Road Operated (A)

2

Train Miles - Running (B)

Freight

Passenger

Line

Train

Train

No.

(b)

(c)
1

2

2-01

Unit Trains

XXXXXX

2

3

2-02

Way Trains

XXXXXX

3

4

2-03

Through Trains

4

5

2-04

TOTAL TRAIN MILES (Lines 2-4)

5

6

2-05

Motorcars (C)

6

7

2-07

TOTAL ALL TRAINS (Lines 5 and 6)

7

3

Locomotive Unit Miles (D)
Road Service (E)

8

3-01

Unit Trains

XXXXXX

9

3-02

Way Trains

XXXXXX

10

3-03

Through Trains

11

3-04

TOTAL (Lines 8-10)

12

3-11

Train Switching (F)

13

3-21

Yard Switching (G)

13

14

3-31

TOTAL ALL SERVICES (Lines 11-13)

14

4

8
9
10
11

XXXXXX

12

Freight Car-Miles (thousands) (H)
4-01

RR Owned and Leased Cars - Loaded

15

4-010

Box-Plain 40-Foot

XXXXXX

15

16

4-011

Box-Plain 50-Foot and Longer

XXXXXX

16

17

4-012

Box-Equipped

XXXXXX

17

18

4-013

Gondola-Plain

XXXXXX

18

19

4-014

Gondola-Equipped

XXXXXX

19

20

4-015

Hopper-Covered

XXXXXX

20

21

4-016

Hopper-Open Top-General Service

XXXXXX

21

22

4-017

Hopper-Open Top-Special Service

XXXXXX

22

23

4-018

Refrigerator-Mechanical

XXXXXX

23

24

4-019

Refrigerator-Non-Mechanical

XXXXXX

24

25

4-020

Flat-TOFC/COFC

XXXXXX

25

26

4-021

Flat-Multi-Level

XXXXXX

26

27

4-022

Flat-General Service

XXXXXX

27

28

4-023

Flat-All Other

XXXXXX

28

29

4-024

All Other Car Types-Total

XXXXXX

29

30

4-025

TOTAL (Lines 15-29)

XXXXXX

30

Railroad Annual Report R-1

78

Road Initials:

Year:

755. RAILROAD OPERATING STATISTICS - (Continued)
Line

Cross

No.

Check

Item Description
(a)
4-11

Freight

Passenger

Line

Train

Train

No.

(b)

(c)

RR Owned and Leased Cars - Empty

31

4-110

Box-Plain 40-Foot

XXXXXX

32

4-111

Box-Plain 50-Foot and Longer

XXXXXX

33

4-112

Box-Equipped

XXXXXX

34

4-113

Gondola-Plain

XXXXXX

35

4-114

Gondola-Equipped

XXXXXX

36

4-115

Hopper-Covered

XXXXXX

37

4-116

Hopper-Open Top-General Service

XXXXXX

38

4-117

Hopper-Open Top-Special Service

XXXXXX

39

4-118

Refrigerator-Mechanical

XXXXXX

40

4-119

Refrigerator-Non-Mechanical

XXXXXX

41

4-120

Flat-TOFC/COFC

XXXXXX

42

4-121

Flat-Multi-Level

XXXXXX

43

4-122

Flat-General Service

XXXXXX

44

4-123

Flat-All Other

XXXXXX

45

4-124

All Other Car Types-Total

XXXXXX

46

4-125

TOTAL (Lines 31-45)

XXXXXX

4-13

Private Line Cars - Loaded (H)

47

4-130

Box-Plain 40-Foot

XXXXXX

48

4-131

Box-Plain 50-Foot and Longer

XXXXXX

49

4-132

Box-Equipped

XXXXXX

50

4-133

Gondola-Plain

XXXXXX

51

4-134

Gondola-Equipped

XXXXXX

52

4-135

Hopper-Covered

XXXXXX

53

4-136

Hopper-Open Top-General Service

XXXXXX

54

4-137

Hopper-Open Top-Special Service

XXXXXX

55

4-138

Refrigerator-Mechanical

XXXXXX

56

4-139

Refrigerator-Non-Mechanical

XXXXXX

57

4-140

Flat-TOFC/COFC

XXXXXX

58

4-141

Flat-Multi-Level

XXXXXX

59

4-142

Flat-General Service

XXXXXX

60

4-143

Flat-All Other

XXXXXX

61

4-144

Tank Under 22,000 Gallons

XXXXXX

62

4-145

Tank - 22,000 Gallons and Over

XXXXXX

63

4-146

All Other Car Types-Total

XXXXXX

64

4-147

TOTAL (Lines 47-63)

XXXXXX

Railroad Annual Report R-1

Road Initials:

Year:

79

755. RAILROAD OPERATING STATISTICS - (Continued)
Line

Cross

No.

Check

Item Description
(a)
4-15

Freight

Passenger

Line

Train

Train

No.

(b)

(c)

Private Line Cars - Empty (H)

65

4-150

Box-Plain 40-Foot

XXXXXX

66

4-151

Box-Plain 50-Foot and Longer

XXXXXX

67

4-152

Box-Equipped

XXXXXX

68

4-153

Gondola-Plain

XXXXXX

69

4-154

Gondola-Equipped

XXXXXX

70

4-155

Hopper-Covered

XXXXXX

71

4-156

Hopper-Open Top-General Service

XXXXXX

72

4-157

Hopper-Open Top-Special Service

XXXXXX

73

4-158

Refrigerator-Mechanical

XXXXXX

74

4-159

Refrigerator-Non-Mechanical

XXXXXX

75

4-160

Flat-TOFC/COFC

XXXXXX

76

4-161

Flat-Multi-Level

XXXXXX

77

4-162

Flat-General Service

XXXXXX

78

4-163

Flat-All Other

XXXXXX

79

4-164

Tank Under 22,000 Gallons

XXXXXX

80

4-165

Tank - 22,000 Gallons and Over

XXXXXX

81

4-166

All Other Car Types-Total

XXXXXX

82

4-167

TOTAL (Lines 65-81)

XXXXXX

83

4-17

Work Equipment and Company Freight Car-Miles

XXXXXX

84

4-18

No Payment Car-Miles (I) <1>

XXXXXX

4-19

Total Car-Miles by Train Type (Note)

85

4-191

Unit Trains

XXXXXX

86

4-192

Way Trains

XXXXXX

87

4-193

Through Trains

XXXXXX

88

4-194

TOTAL (Lines 85-87)

XXXXXX

89

4-20

Caboose Miles

XXXXXX

<1> Total number of loaded miles ____________ and empty miles __________ by roadrailer reported above.
Note: Line 88, total car miles, is equal to the sum of lines 30, 46, 64, 82, 83, and 84. Accordingly, the car miles reported on lines 83 and 84
are to be allocated to lines 85, 86, and 87, and included in the total shown on line 88.

Railroad Annual Report R-1

80

Road Initials:

Year:

755. RAILROAD OPERATING STATISTICS - (Concluded)
Line

Cross

No.

Check

Item Description
(a)
6

98

Freight

Passenger

Line

Train

Train

No.

(b)

(c)

Gross Ton-Miles (thousands) (K)
6-01

Road Locomotives

6-02

Freight Trains, Crs., Cnts, & Caboose

98

99

6-020

Unit Trains

XXXXXX

99

100

6-021

Way Trains

XXXXXX

100

101

6-022

Through Trains

XXXXXX

101

102

6-03

Passenger Trains, Crs, & Cnts.

103

6-04

Non-Revenue

104

6-05

TOTAL (Lines 98 - 103)

7

102
XXXXXX

103
104

Tons of Freight (thousands)

105

7-01

Revenue

XXXXXX

105

106

7-02

Non-Revenue

XXXXXX

106

107

7-03

TOTAL (Lines 105 and 106)

XXXXXX

107

8

Ton-Miles of Freight (thousands) (L)

108

8-01

Revenue - Road Service

XXXXXX

108

109

8-02

Revenue - Lake Transfer Service

XXXXXX

109

110

8-03

TOTAL (Lines 108 and 109)

XXXXXX

110

111

8-04

Non-Revenue - Road Service

XXXXXX

111

112

8-05

Non-Revenue - Lake Transfer Service

XXXXXX

112

113

8-06

TOTAL (Lines 111 and 112)

XXXXXX

113

114

8-07

TOTAL - REVENUE & NON-REVENUE (Lines 110 and 113)

XXXXXX

114

9

Train Hours (M)

115

9-01

Road Service

XXXXXX

115

116

9-0

Train Switching

XXXXXX

116

117

10

TOTAL YARD-SWITCHING HOURS (N)

11

Train-Miles Work Trains (O)

117

118

11-01

Locomotives

XXXXXX

118

119

11-02

Motorcars

XXXXXX

119

12

Number of Loaded Freight Cars (P)

120

12-01

Unit Trains

XXXXXX

120

121

12-02

Way Trains

XXXXXX

121

122

12-03

Through Trains

XXXXXX

122

123

13

TOFC/COFC- No. of Revenue Trailers & Containers Loaded and Unloaded (Q)

XXXXXX

123

124

14

Multi-Level Cars - No. of Motor Vehicles Loaded & Unloaded (Q)

XXXXXX

124

125

15

TOFC/COFC - No. of Revenue Trailers Picked Up & Delivered (R)

XXXXXX

125

16

Revenue-Tons Marine Terminal (S)

126

16-01

Marine Terminals - Coal

XXXXXX

126

127

16-02

Marine Terminals - Ore

XXXXXX

127

128

16-03

Marine Terminals - Other

XXXXXX

128

129

16-04

TOTAL (Lines 126 - 128)

XXXXXX

129

17

Number of Foreign Per-Diem Cars on Line (T)

130

17-01

Serviceable

XXXXXX

130

131

17-02

Unserviceable

XXXXXX

131

132

17-03

Surplus

XXXXXX

132

133

17-04

TOTAL (Lines 130 - 132)

XXXXXX

133

134

TOFC/COFC - Average No. of Units Loaded Per Car

XXXXXX

134

Railroad Annual Report R-1

Road Initials:

Year:

81

PTC Supplement
Schedules 330, 332, 335, 352B, 410, 700, 710, 710S, 720, and Footnote:
PTC Grants

TO THE
SURFACE TRANSPORTATION BOARD
FOR THE
YEAR ENDED DECEMBER 31, 20XX

Railroad Annual Report R-1

82

Road Initials:

Year:

PTC 330. ROAD PROPERTY AND EQUIPMENT AND IMPROVEMENTS TO LEASED PROPERTY AND EQUIPMENT

(Dollars in Thousands)

Balance at
Line Cross
No.

No.

Expenditures during

Expenditures during

the year for original

the year for purchase

Beginning

road & equipment

of existing lines,

Line

Account

of year

& road extensions

reorganizations, etc.

No.

(a)

(b)

(c)

(d)

1

(2) Land for transportation purposes

1

2

(3) Grading

2

3

(4) Other right-of-way expenditures

3

4

(5) Tunnels and subways

4

5

(6) Bridges, trestles and culverts

5

6

(7) Elevated structures

6

7

(8) Ties

7

8

(9) Rail and other track material

8

9

(11) Ballast

9

10

(13) Fences, snowsheds and signs

10

11

(16) Station and office buildings

11

12

(17) Roadway buildings

12

13

(18) Water stations

13

14

(19) Fuel stations

14

15

(20) Shops and enginehouses

15

16

(22) Storage warehouses

16

17

(23) Wharves and docks

17

18

(24) Coal and ore wharves

18

19

(25) TOFC/COFC terminals

19

20

(26) Communications systems

20

21

(27) Signals and interlockers

21

22

(29) Power plants

22

23

(31) Power transmission systems

23

24

(35) Miscellaneous structures

24

25

(37) Roadway machines

25

26

(39) Public improvements - construction

26

27

(44) Shop machinery

27

28

(45) Power plant machinery

28

29

Other lease/rentals

29

30

TOTAL EXPENDITURES FOR ROAD

30

31

(52) Locomotives

31

32

(53) Freight train cars

32

33

(54) Passenger train cars

33

34

(55) Highway revenue equipment

34

35

(56) Floating equipment

35

36

(57) Work equipment

36

37

(58) Miscellaneous equipment

37

38

(59) Computer systems & word processing equipment

38

39

TOTAL EXPENDITURES FOR EQUIPMENT

39

40

(76) Interest during construction

40

41

(80) Other elements of investment

41

42

(90) Construction work in progress

42

43

GRAND TOTAL

43

Railroad Annual Report R-1

Road Initials:

Year:

83

330. ROAD PROPERTY AND EQUIPMENT AND IMPROVEMENTS TO LEASED PROPERTY AND EQUIPMENT - (Continued)

(Dollars in Thousands)

Line

Cross

Expenditures for additions

Credits for property retired

Net changes

Balance at

Line

No.

No.

during the year

during the year

during the year

close of year

No.

(e)

(f)

(g)

(h)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

40

40

41

41

42

42

43

43

Railroad Annual Report R-1

84

Road Initials:
Year:
PTC 332. DEPRECIATION BASE AND RATES - ROAD AND EQUIPMENT OWNED AND LEASED FROM OTHERS
(Dollars in Thousands)

1.

Show in columns (b) and (e), for each primary account, the depreciation base used to compute depreciation charges for the month of January,

and in columns (c) and (f), the depreciation charges for the month of December. In columns (d) and (g) show the composite rates used in computing
depreciation charges for December, and on lines 30 and 39 of these columns show the composite percentage for all road and equipment accounts,
respectively, ascertained by applying the primary account composite rates to the depreciation base used in computing the charges for December, and
dividing that total by the total depreciation base for the same month. The depreciation base should not include cost of equipment used, but not
owned, when the rents are included in rent for equipment and account nos. 31-22-00, 31-23-00, 31-25-00, 31-21-00, 35-21-00, 35-23-00, 35-22-00,
and 35-25-00. It should include cost of equipment owned and leased to others when the rents therefrom are included in the rent for equipment,
accounts nos. 32-21-00, 32-22-00, 32-23-00, 32-25-00, 36-21-00, 36-22-00, 36-23-00, and 36-25-00., inclusive. Composite rates used should
be those prescribed or authorized by the Board, except that where the use of component rates has been authorized, the composite rates to be
shown for the respective primary accounts should be recomputed from the December charges developed by the use of the authorized rates. If any
changes in rates were effective during the year, give particulars in a footnote.
2.

All leased property may be combined and one composite rate computed for each primary account, or a separate schedule may be included for

each such property.
3.

Show in columns (e), (f), and (g) data applicable to lessor property, when the rent therefore is included in accounts nos. 31-11-00, 31-12-00,

31-13-00, 31-21-00, 31-22-00, and 31-23-00, inclusive.
4.

If depreciation accruals have been discontinued for any account, the depreciation base should be reported, nevertheless, in support of

depreciation reserves. Authority for discontinuance of accruals should be shown in a footnote, indicating the effected account(s).
5.

Disclosures in the respective sections of this schedule may be omitted if either total road leased from others or total equipment leased from

others represents less than 5% of total road owned or total equipment owned, respectively.
OWNED AND USED
Depreciation Base
Line

Account

No.
(a)

LEASED FROM OTHERS

Annual

Depreciation Base

Annual

1/1

12/1

composite

composite

At beginning

At close

rate

At beginning

At close

rate

Line

of year

of year

%

of year

of year

%

No.

(b)

(c)

(d)

(e)

(f)

(g)

ROAD
1

(3) Grading

1

2

(4) Other right-of-way expenditures

2

3

(5) Tunnels and subways

3

4

(6) Bridges, trestles and culverts

4

5

(7) Elevated structures

5

6

(8) Ties

6

7

(9) Rail and other track material

7

8

(11) Ballast

8

9

(13) Fences, snowsheds and signs

9

10

(16) Station and office buildings

10

11

(17) Roadway buildings

11

12

(18) Water stations

12

13

(19) Fuel stations

13

14

(20) Shops and enginehouses

14

15

(22) Storage warehouses

15

16

(23) Wharves and docks

16

17

(24) Coal and ore wharves

17

18

(25) TOFC/COFC terminals

18

19

(26) Communications systems

19

20

(27) Signals and interlockers

20

21

(29) Power plants

21

22

(31) Power transmission systems

22

23

(35) Miscellaneous structures

23

24

(37) Roadway machines

24

25

(39) Public improvements - construction

25

26

(44) Shop machinery

26

27

(45) Power plant machinery

27

28

All other road accounts

28

29

Amortization (other than def. projects)

29

30

TOTAL ROAD

30

EQUIPMENT
31

(52) Locomotives

31

32

(53) Freight train cars

32

33

(54) Passenger train cars

33

34

(55) Highway revenue equipment

34

35

(56) Floating equipment

35

36

(57) Work equipment

36

37

(58) Miscellaneous equipment

37

38

(59) Computer systems & WP equipment

38

39

TOTAL EQUIPMENT

40

GRAND TOTAL

39
NA

NA

40

Railroad Annual Report R-1

Road Initials:

Year:
PTC 335. ACCUMULATED DEPRECIATION - ROAD AND EQUIPMENT OWNED AND USED

85

(Dollars in Thousands)
1.

Disclose the required information regarding credits and debits to Account No. 735, "Accumulated Depreciation: Road and Equipment Property."

during the year relating to owned and used road and equipment. Include entries for depreciation of equipment owned but not used when the resulting
rents are included in the "Lease Rentals - Credit - Equipment" accounts and "Other Rents - Credit - Equipment" accounts. Exclude any entries for
depreciation of equipment that is used but not owned when the resulting rents are included in "Lease Rental - Debit - Equipment" accounts and
"Other Rents - Debit - Equipment" accounts.

2.

If any data are included in columns (d) or (f), explain the entries in detail.

3.

A debit balance in columns (b) or (g) for any primary account should be designated "Dr."

4.

If there is any inconsistency between credits to reserves as shown in column (c) and charges to operating expenses, a full explanation should

be given.

5.

Enter amounts representing amortization under an authorized amortization program other than for defense projects on lines 29 and 39.

CREDITS TO RESERVE DEBITS TO RESERVE
Balance
Line

Cross

No.

Check

Account
(a)

During the year

at

Charges to

beginning

operating

Other

of year

expenses

credits

(b)

(c)

(d)

During the year
Retirements
(e)

Balance
at close

Line

Other

of

No.

debits

year

(f)

(g)

ROAD
1

(3) Grading

1

2

(4) Other right-of-way expenditures

2

3

(5) Tunnels and subways

3

4

(6) Bridges, trestles and culverts

4

5

(7) Elevated structures

5

6

(8) Ties

6

7

(9) Rail and other track material

7

8

(11) Ballast

8

9

(13) Fences, snowsheds and signs

9

10

(16) Station and office buildings

10

11

(17) Roadway buildings

11

12

(18) Water stations

12

13

(19) Fuel stations

13

14

(20) Shops and enginehouses

14

15

(22) Storage warehouses

15

16

(23) Wharves and docks

16

17

(24) Coal and ore wharves

17

18

(25) TOFC/COFC terminals

18

19

(26) Communications systems

19

20

(27) Signals and interlockers

20

21

(29) Power plants

21

22

(31) Power transmission systems

22

23

(35) Miscellaneous structures

23

24

(37) Roadway machines

24

25

(39) Public improvements - const.

25

26

(44) Shop machinery

26

27

(45) Power plant machinery

27

28

All other road accounts

28

29

Amortization (adjustments)

29

30

TOTAL ROAD

30

EQUIPMENT
31

(52) Locomotives

31

32

(53) Freight train cars

32

33

(54) Passenger train cars

33

34

(55) Highway revenue equipment

34

35

(56) Floating equipment

35

36

(57) Work equipment

36

37

(58) Miscellaneous equipment

37

38

(59) Computer systems & WP equip.

38

39

Amortization (adjustments)

39

40

TOTAL EQUIPMENT

40

41

GRAND TOTAL

41

Railroad Annual Report R-1

86

Road Initials:
Year:
PTC 352B. INVESTMENT IN RAILROAD PROPERTY USED IN TRANSPORTATION SERVICE (By Property Account)
(Dollars in Thousands)

1.

In columns (b) through (e) give, by primary accounts, the amount of investment at the close of the year in property of respondent and each

group or class of companies and properties.
2.

The amounts for respondent and for each group or class of companies and properties on line 44 should correspond with the amounts for

each class of company and property shown in Schedule 352A. Continuing records shall be maintained by respondent of the primary property
accounts separately for each company or property included in this schedule.
3.

Report on line 29 amounts representing capitalization of rentals for leased property based on 6% per year where property is not classified

by accounts by noncarrier owners, or where the cost of property leased from other carriers is not ascertainable. Identify noncarrier owners, and
briefly explain on page 39 the methods of estimating value of property on noncarriers or property of other carriers.
4.

Report on line 30 amounts not included in the accounts shown, or on line 29. The items reported should be briefly identified and explained.

Also include here those items after permission is obtained from the Board for exceptions to prescribed accounting. Reference to such authority
should be made when explaining amounts reported. Respondents must not make arbitrary changes to the printed stub or column headings without
specific authority from the Board.
Line

Cross

No.

Check

Account
(a)

Respondent
(b)

Lessor

Inactive (proprie-

Other leased

Line

Railroads

tary companies)

properties

No.

(c)

(d)

(e)

1

(2) Land for transportation purposes

1

2

(3) Grading

2

3

(4) Other right-of-way expenditures

3

4

(5) Tunnels and subways

4

5

(6) Bridges, trestles and culverts

5

6

(7) Elevated structures

6

7

(8) Ties

7

8

(9) Rail and other track material

8

9

(11) Ballast

9

10

(13) Fences, snowsheds and signs

10

11

(16) Station and office buildings

11

12

(17) Roadway buildings

12

13

(18) Water stations

13

14

(19) Fuel stations

14

15

(20) Shops and enginehouses

15

16

(22) Storage warehouses

16

17

(23) Wharves and docks

17

18

(24) Coal and ore wharves

18

19

(25) TOFC/COFC terminals

19

20

(26) Communications systems

20

21

(27) Signals and interlockers

21

22

(29) Power plants

22

23

(31) Power transmission systems

23

24

(35) Miscellaneous structures

24

25

(37) Roadway machines

25

26

(39) Public improvements - construction

26

27

(44) Shop machinery

27

28

(45) Power plant machinery

28

29

Leased property (capitalized rentals)

29

30

Other (specify and explain)

30

31

TOTAL ROAD

31

32

(52) Locomotives

32

33

(53) Freight train cars

33

34

(54) Passenger train cars

34

35

(55) Highway revenue equipment

35

36

(56) Floating equipment

36

37

(57) Work equipment

37

38

(58) Miscellaneous equipment

38

39

(59) Computer systems & WP equipment

39

40

TOTAL EQUIPMENT

40

41

(76) Interest during construction

41

42

(80) Other elements of investment

42

43

(90) Construction work in progress

43

44

GRAND TOTAL

Railroad Annual Report R-1

44

I

R o a d

R a

PTC 410. RAILWAY OPERATING EXPENSES
(Dollars in Thousands)

l

State the railway operating expenses on respondent's road for the year, classifying them in accordance with the Uniform System of Accounts for Railroad Companies, and allocate the common

I n

Material, tools,
No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

expense
(e)

(f)

Line
No.

l s

WAYS & STRUCTURES

i a

Cross

t

A n n u a

Line

i

r o a d

operating expenses in accordance with the Board's rules governing the separation of such expenses between freight and passenger services.

ADMINISTRATION

l

Track

1

2

Bridge & building

2

3

Signal

3

4

Communication

4

5

Other

5

Roadway - running

6

7

Roadway - switching

7

Y e a

8

Tunnels & subways - running

8

r

9

Tunnels & subways - switching

9

10

Bridges & culverts - running

10

11

Bridges & culverts - switching

11

12

Ties - running

12

13

Ties - switching

13

14

Rail & other track material - running

14

15

Rail & other track material - switching

15

16

Ballast - running

16

17

Ballast - switching

17

18

Road property damaged - running

18

19

Road property damaged - switching

19

20

Road property damaged - other

20

21

Signals & interlockers - running

21

22

Signals & interlockers - switching

22

23

Communications systems

23

24

Power systems

24

25

Highway grade crossings - running

25

26

Highway grade crossings - switching

26

27

Station & office buildings

27

28

Shop buildings - locomotives

29

Shop buildings - freight cars

30

Shop buildings - other equipment

R

6

t

REPAIRS AND MAINTENANCE

r

R e p o

1

- 1

28
29
30

8 7

N/A

8 8

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

REPAIRS AND MAINTENANCE - (Continued)
Locomotive servicing facilities

102

Miscellaneous buildings & structures

103

Coal terminals

N/A

103

104

Ore terminals

N/A

104

105

Other marine terminals

N/A

105

106

TOFC/COFC terminals

N/A

106

107

Motor vehicle loading & distribution facilities

N/A

107

108

Facilities for other specialized service operations

N/A

108

I

109

Roadway machines

109

l

110

Small tools & supplies

110

111

Snow removal

112

Fringe benefits - running

N/A

N/A

N/A

112

113

Fringe benefits - switching

N/A

N/A

N/A

113

114

Fringe benefits - other

N/A

N/A

N/A

114

115

Casualties & insurance - running

N/A

N/A

N/A

115

I n

116

Casualties & insurance - switching

N/A

N/A

N/A

116

i

117

Casualties & insurance - other

N/A

N/A

N/A

117

t

R a

101

101
102

N/A

N/A

118

119

*

Lease rentals - debit -switching

N/A

N/A

N/A

119

120

*

Lease rentals - debit -other

N/A

N/A

N/A

121

*

Lease rentals - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

121

122

*

Lease rentals - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

122

123

*

Lease rentals - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

123

124

Joint facility rent - debit - running

N/A

N/A

N/A

124

125

Joint facility rent - debit - switching

N/A

N/A

N/A

125

126

Joint facility rent - debit - other

N/A

N/A

N/A

127

Joint facility rent - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

127

t

128

Joint facility rent - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

128

129

Joint facility rent - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

120

l s

N/A

i a

Lease rentals - debit -running

l

*

r

A n n u a

118

R o a d

r o a d

111

R e p o

126

*

Other rents - debit - running

N/A

N/A

N/A

130

r

- 1

Y e a

R

129

130
131

*

Other rents - debit - switching

N/A

N/A

N/A

131

132

*

Other rents - debit - other

N/A

N/A

N/A

133

*

Other rents - (credit) - running

N/A

N/A

(

)

N/A

132
(

) (

) (

)

133

I

R o a d

R a

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

l
Cross

No.

Check

Name of railway operating expense account

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

i

(a)

Total

Salaries

I n

r o a d

Material, tools,
Line

t

REPAIRS AND MAINTENANCE - (Continued)
Other rents - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

134

135

*

Other rents - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

135

136

*

Depreciation - running

N/A

N/A

N/A

136

137

*

Depreciation - switching

N/A

N/A

N/A

137

138

*

Depreciation - other

N/A

N/A

N/A

139

Joint facility - debit - running

N/A

N/A

N/A

139

140

Joint facility - debit - switching

N/A

N/A

N/A

140

141

Joint facility - debit - other

N/A

N/A

N/A

142

Joint facility - (credit) - running

N/A

N/A

(

)

N/A

(

) (

) (

)

142

143

Joint facility - (credit) - switching

N/A

N/A

(

)

N/A

(

) (

) (

)

143

144

Joint facility - (credit) - other

N/A

N/A

(

)

N/A

(

) (

) (

)

144

r

145

Dismantling retired road property - running

145

Y e a

t

146

Dismantling retired road property - switching

146

r

147

Dismantling retired road property - other

147

148

Other - running

148

149

Other - switching

149

150

Other - other

150

138

R e p o

141

R
- 1

TOTAL WAY AND STRUCTURES

151

EQUIPMENT
LOCOMOTIVES
201

Administration

201

202

*

Repair & maintenance

202

203

*

Machinery repair

203

204

Equipment damaged

205

Fringe benefits

N/A

N/A

N/A

206

Other casualties & insurance

N/A

N/A

N/A

204

207

*

Lease rentals - debit

N/A

N/A

208

*

Lease rentals - (credit)

N/A

N/A

209

Joint facility rent - debit

N/A

N/A

210

Joint facility rent - (credit)

N/A

N/A

211

*

Other rents - debit

N/A

N/A

212

*

Other rents - (credit)

N/A

N/A

213

*

Depreciation

N/A

N/A

Joint facility - debit

N/A

N/A

214

205
206
N/A

(

)

N/A

207
(

) (

) (

)

(

) (

) (

)

(

) (

) (

)

N/A
(

)

N/A

)

N/A

N/A

208
209

N/A
(

l s

l

151

i a

*

A n n u a

134

210
211
212
213

N/A

214

216

*

Joint facility - (credit)

N/A

N/A

(

)

N/A

(

) (

) (

)

215

Repairs billed to others - (credit)

N/A

N/A

(

)

N/A

(

) (

) (

)

216

8 9

215

9 0

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

LOCOMOTIVES - (Continued)
217

Dismantling retired property

217

218

Other

218

219

TOTAL LOCOMOTIVES

219

FREIGHT CARS
220

Administration

N/A

220

221

*

Repair & maintenance

N/A

221

222

*

Machinery repair

N/A

222

223

Equipment damaged

N/A

223

224

Fringe benefits

N/A

N/A

N/A

N/A

224

225

Other casualties & insurance

N/A

N/A

N/A

N/A

225

N/A

N/A

227

*

Lease rentals - (credit)

N/A

N/A

228

Joint facility rent - debit

N/A

N/A

Joint facility rent - (credit)

N/A

N/A

231

*

Other rents - (credit)

N/A

N/A

232

*

Depreciation

N/A

N/A

233

Joint facility - debit

N/A

N/A

234

Joint facility - (credit)

N/A

N/A

Repairs billed to others - (credit)

N/A

N/A

235

*

(

)

N/A

(

)

N/A

)

N/A

(

)

)

N/A

(

)

(

)

N/A

(

)

)
)

N/A

N/A

)
)

234

A n n u a

235

Dismantling retired property

N/A

236

237

Other

N/A

237

N/A

238
301

TOTAL FREIGHT CARS

N/A

233

(
(

236
238

N/A

)
)

231
232

N/A

(
(

229
230

N/A
N/A

227
228

N/A

N/A

(
(

226

(

N/A

N/A

(

N/A

l s

N/A

N/A

i a

N/A

)

t

Other rents - debit

(

N/A

i

*

N/A

I n

230

r o a d

229

l

Lease rentals - debit

I

*

R o a d

R a

226

OTHER EQUIPMENT
301

Administration

l

Repair & maintenance:
N/A

302

Floating equipment - revenue service

N/A

303

304

*

Passenger & other revenue equipment

304

305

*

Computers and data processing equipment

305

306

*

Machinery

306

r

307

*

Work & other non-revenue equipment

307

t

308
309

Equipment damaged
Fringe benefits

N/A

N/A

N/A

308
309

r

Trucks, trailers, & containers - revenue service

*

Y e a

*

303

R e p o

302

R

310

- 1

Other casualties & insurance

N/A

N/A

311

*

Lease rentals - debit

N/A

N/A

312

*

Lease rentals - (credit)

N/A

N/A

N/A

310
N/A

(

)

N/A

311

(

()

()

)

312

R a

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

I
No.

R o a d

313

I n

314

i

315

t

l
r o a d

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

(f)

OTHER EQUIPMENT (Continued)

R e p o

N/A

N/A

Joint facility rent - (credit)

N/A

N/A

N/A

315

Other rents - debit

N/A

N/A

316

Other rents - (credit)

N/A

N/A

317

Depreciation

N/A

N/A

318

Joint facility - debit

N/A

N/A

319

Joint facility - (credit)

N/A

N/A

320

Repairs billed to others - (credit)

N/A

N/A

321

Dismantling retired property

321

322

Other

322

(

)

N/A

(

()

()

)

(

()

()

)

N/A

(

)

N/A

N/A

317
N/A

(
(

316

)
)

N/A
N/A

318

(
(

()
()

()
()

)
)

319

l s

l

Joint facility rent - debit

314

i a

A n n u a

313

320

r

323

TOTAL OTHER EQUIPMENT

323

324

TOTAL EQUIPMENT

324

Administration

401

402

Engine crews

402

r

403

Train crews

403

404

Dispatching trains

404

405

Operating signals & interlockers

405

406

Operating drawbridges

406

407

Highway crossing protection

407

408

Train inspection & lubrication

408

409

Locomotive fuel

409

410

Electric power electric power produced or

410

t
401

Y e a

TRANSPORTATION
TRAIN OPERATIONS

R
- 1

purchased for motive power
411

Servicing locomotives

412

Freight lost or damaged - solely related

413

Clearing wrecks

414

Fringe benefits

411
N/A

N/A

N/A

N/A

N/A

N/A

412
413
414

415

Other casualties & insurance

N/A

N/A

416

Joint facility - debit

N/A

N/A

417

Joint facility - (credit)

N/A

N/A

418

Other

419

N/A

415
N/A

(

)

N/A

416

(

()

()

)

417
418

TOTAL TRAIN OPERATIONS

419

YARD OPERATIONS
Administration

420

421

Switch crews

421

9 2

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

Material, tools,
Line

Cross

No.

Check

Name of railway operating expense account
(a)

9 1

420

Total

Salaries

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

YARD OPERATIONS (Continued)
422

Controlling operations

422

423

Yard and terminal clerical

423

424

Operating switches, signals, retarders, & humps

424

425

Locomotive fuel

425

426

Electric power electric power produced or

426

purchased for motive power

429

Clearing wrecks

430

427
N/A

N/A

Fringe benefits

N/A

N/A

N/A

431

Other casualties & insurance

N/A

N/A

N/A

432

Joint facility - debit

N/A

N/A

433

Joint facility - (credit)

N/A

N/A

434

Other

R a

N/A

429
430
431
N/A

(

)

N/A

432

(

()

()

)

433
434

TOTAL YARD OPERATIONS

435

TRAIN & YARD OPERATIONS COMMON:

I n

r o a d

435

428

R o a d

Freight lost or damaged - solely related

l

Servicing locomotives

428

I

427

N/A

501

502

Adjusting & transferring loads

N/A

N/A

502

t

503

Car loading devices & grain docks

N/A

N/A

503

504

Freight lost or damaged - all other

N/A

N/A

N/A

504

505

Fringe benefits

N/A

N/A

N/A

505

TOTAL TRAIN & YARD OPERATIONS COMMON:

506

l

SPECIALIZED SERVICE OPERATIONS
507

*

Administration

N/A

507

l s

506

i a

Cleaning car interiors

i

A n n u a

501

*

Pickup & delivery and marine line haul

N/A

508

509

*

Loading & unloading and local marine

N/A

509

510

*

Protective services

N/A

510

511

*

Freight lost or damaged - solely related

N/A

N/A

N/A

N/A

511

r

512

*

Fringe benefits

N/A

N/A

N/A

N/A

512

t

513

*

Casualties & insurance

N/A

N/A

N/A

N/A

513

Y e a

514

*

Joint facility - debit

N/A

N/A

514

r

515

*

Joint facility - (credit)

N/A

N/A

516

*

Other

517

*

R e p o

508

R
- 1

TOTAL SPECIALIZED SERVICE OPERATIONS

N/A

(

)

N/A

N/A

(

)

N/A

(

)

515

N/A

516

N/A

517

I

R o a d

R a

PTC 410. RAILWAY OPERATING EXPENSES - (Continued)
(Dollars in Thousands)

l
Cross

No.

Check

Name of railway operating expense account

supplies, fuels,

Purchased

& Wages

& lubricants

services

(b)

(c)

(d)

General

freight

Passenger

Total

(g)

(h)

Line

expense
(e)

No.

(f)

i

(a)

Total

Salaries

I n

r o a d

Material, tools,
Line

t

ADMINISTRATIVE SUPPORT OPERATIONS:
519

520

Communication systems operations

520

521

Loss & damage claims processing

522

Fringe benefits

N/A

N/A

N/A

523

Casualties & insurance

N/A

N/A

N/A

524

Joint facility - debit

N/A

N/A

525

Joint facility - (credit)

N/A

N/A

526

Other

521
522
523
N/A

(

)

N/A

524

(

()

()

)

525
526

527

TOTAL ADMINISTRATIVE SUPPORT OPERATIONS

527

528

TOTAL TRANSPORTATION

528

Y e a
r

R e p o

518

Employees performing clerical & accounting functions

l s

l

Administration

519

i a

A n n u a

518

r

GENERAL AND ADMINISTRATIVE

t
R
- 1

601

Officers - general administration

601

602

Accounting, auditing, & finance

602

603

Management services & data processing

603

604

Marketing

604

605

Sales

606

Industrial development

607

Personnel & labor relations

607

608

Legal & secretarial

608

609

Public relations & advertising

609

610

Research & development

611

Fringe benefits

N/A

N/A

N/A

611

612

Casualties & insurance

N/A

N/A

N/A

612

613

Writedown of uncollectible accounts

N/A

N/A

N/A

613

614

Property taxes

N/A

N/A

N/A

614

615

Other taxes except on corporate income or payroll

N/A

N/A

N/A

616

Joint facility - debit

N/A

N/A

617

Joint facility - (credit)

N/A

N/A

618

Other

620

*

606

610

615
N/A

(

)

N/A

616

(

()

()

)

617
618

TOTAL GENERAL AND ADMINISTRATIVE

619

TOTAL CARRIER OPERATING EXPENSE

620

9 3

619

605
N/A

94

Road Initials:
PTC 700. MILEAGE OPERATED AT CLOSE OF YEAR

Year:

Running tracks, passing tracks, cross-overs, etc.
Proportion
Line

Class

No.
(a)

Miles of

owned or

Miles

Miles of

Miles of

passing tracks,

leased by

of

second

all other

cross-overs, way switching yard switching

respondent

road

main track main tracks and turnouts

(b)

(c)

(d)

(e)

(f)

Miles of

Miles of

tracks

tracks

(g)

(h)

TOTAL

Line
No.

(i)

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

40

40

41

41

42

42

43

43

44

44

45

45

46

46

47

47

48

48

49

49

50

50

51

51

52

52

53

53

54

54

55

55

56
57
58

56
TOTAL

57

Miles of electrified road

58

or track included in the
preceding grand total
Railroad Annual Report R-1

Road Initials:

Year:

95
NOTES AND REMARKS

Railroad Annual Report R-1

9

PTC 710. INVENTORY OF EQUIPMENT

6

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS
Changes During the Year

Units at Close of Year

Units Installed
All other units

Units retired

including

from service

Rebuilt units reclassification
Units in

acquired and

service of
Line

Cross

No.

Check

respondent

New units

of respondent

Aggregate

and second

whether

capacity of

New units

rebuilt units

hand units

owned or

leased

rewritten

purchased

leased,

into property or leased from

Owned

Leased

Total in

units

service of

reported
in col (j)

at beginning

purchased

from

including

and

from

respondent

Type or design of units

of year

or built

others

accounts

others

reclassification

used

others

[col (h) & (i)] (See Ins. 7)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

Locomotive Units

(k)

Leased

Line

to others

No.

(l)

(HP)
1

2

Diesel-passenger

units

2

3

Diesel-multiple purpose

units

3

4

Diesel-switching

units

4

units

5

*

TOTAL (lines 1 to 4)

6

*

Electric locomotives

6

7

*

Other self-powered units

7

8

*

TOTAL (lines 5, 6, and 7)

9

*

Auxiliary units

8
9

N/A

10

TOTAL LOCOMOTIVE UNITS
10

*

(lines 8 and 9)

i

N/A

I n

r o a d

5

R o a d

units

l

Diesel-freight

I

R a

1

t
i a

A n n u a

DISTRIBUTION OF LOCOMOTIVE UNITS IN SERVICE OF RESPONDENT AT CLOSE OF YEAR BUILT, DISREGARDING YEAR OF REBUILDING

l

Line

Cross

No.

Check

Before
Type or design of units

(b)

Between

Between

1/1/1995

1/1/2000

1/1/2005

1/1/2010

and

and

and

12/31/1999 12/31/2004 12/31/2009
(c)

(d)

(e)

and

Line

12/31/2014

2015

2016

2017

2018

2019

TOTAL

(f)

(g)

(h)

(i)

(j)

(k)

(l)

No.

11

*

Diesel

11

12

*

Electric

12

13

*

Other self-powered units

13

Y e a

r

14

*

TOTAL (lines 11 to 13)

14

r

t

R e p o

(a)

1/1/1995

Between

l s

During Calendar Year
Between

15

*

Auxiliary units

15

TOTAL LOCOMOTIVE UNITS

R

16

*

(lines 14 and 15)

N/A

16

- 1

I

R o a d

R a

PTC 710. INVENTORY OF EQUIPMENT (Continued)
UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT, AND LEASED FROM OTHERS

l

Changes During the Year

Units at Close of Year
All other units

Units retired

including

from service

Rebuilt units reclassification
acquired and

Check

New units

rebuilt units

hand units

owned or

leased

rewritten

purchased

leased,

into property or leased from

Owned

Leased

Total in

units

service of

reported
in col (j)

at beginning

purchased

from

including

and

from

respondent

Type or design of units

of year

or built

others

accounts

others

reclassification

used

others

[col (h) & (i)] (See Ins. 7)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

Leased

Line

to others

No.

(l)

l s

Cross

No.

capacity of

i a

Line

New units

Aggregate

whether

t

A n n u a

service of
respondent

of respondent

and second

i

Units in

I n

r o a d

Units Installed

l

Passenger-Train Cars
Non-Self-Propelled
Coaches (PA, PB, PBO)

17

18

Combined cars

18

19

Parlor cars (PBC, PC, PL, PO)

19

20

Sleeping cars (PS, PT, PAS, PDS)

20

Y e a

t

21

Dining, grill, & tavern cars

21

r

(All class C, except CSB)

r

R e p o

17

(All class D, PD)

R

22

Nonpassenger carrying cars

- 1

(All class B, CSB, M, PSA, IA)
23

N/A
22
N/A

TOTAL (Lines 17 to 22)

23

Self-Propelled
24

Electric passenger cars

24

(EP, ET)
25

Electric combined cars (EC)

25

26

Internal combustion rail

26

motorcars (ED, EG)
27

Other self-propelled cars

27

(Specify types)
28

TOTAL (Lines 24 to 27)

28

29

TOTAL (Lines 23 and 28)

29

Company Service Cars
30

Business cars (PV)

N/A

30

31

Board outfit cars (MWX)

N/A

31

32

Derrick & snow removal cars
(MWU, MWV, MWW, MWK)

33

32
N/A

Dump and ballast cars
(MWB, MWD)

33
N/A

34

Other maintenance and service
equipment cars
TOTAL (Lines 30 to 34)

N/A

35

9 7

35

34
N/A

98

Road Initials:

Year:

PTC 710. INVENTORY OF EQUIPMENT - Continued
Instructions for reporting freight-train car data:
1. Give particulars of each of the various classes of equipment which respondent owned or leased during the year.
2. In column (d) give the number of units purchased or built in company shops. In column (e) give the number of new units leased from others. The term
"new" means a unit placed in service for the first time on any railroad.
3. Units leased to others for a period of one year or more are reportable in column (n). Units temporarily out of respondent's service and rented to others
for less than one year are to be included in column (i). Units rented from others for a period less than one year should not be included in column (j).

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT AND LEASED FROM OTHERS

Line
No.

36

37
38
39
40
41
42
43
44
45
46
47
48

49
50
51
52
53
54
55

Cross
Check

Units in service of respon-

Changes during the year

dent at beginning of year

Units installed

Class of equipment and car designations

Time-mileage
cars

All others

New units
purchased
or built

New or
rebuilt units
leased from
others

(a)

(b)

(c)

(d)

(e)

FREIGHT TRAIN CARS
Plain box cars - 40'
(B1_ _, B2_ _)
Plain box cars - 50' and longer
(B3_0-7, B4_0-7, B5_ _, B6_ _,
B7_ _, B8_ _)
Equipped box cars
(All Code A, Except A_5_)
Plain gondola cars
(All Codes G & J_ _1, J_ _2, J_ _3, J_ _4)
Equipped gondola cars
(All Code E)
Covered hopper cars
(C_ _1, C_ _2, C_ _3, C_ _4)
Open top hopper cars-general service
(All code H)
Open top hopper cars-special service
(J_ _0 and All Codes K)
Refrigerator cars--mechanical
(R_5_, R_6_, R_7_, R_8_, R_9_)
Refrigerator cars--non mechanical
(R_0_, R_1_, R_2_)
Flat cars--TOFC/COFC
(All Code P, Q and S, Except Q8_ _)
Flat cars--multi-level
(All Code V)
Flat cars--general service
(F10_, F20_, F30_)
Flat cars--other
(F_1_, F_2_, F_3_, F_4_, F_5_, F_6_,
F_8_, F40_)
Tank cars--22,000 gallons
(T_ _0, T_ _1, T_ _2, T_ _3, T_ _4, T_ _5)
Tank cars--22,000 gallons and over
(T_ _6, T_ _7, T_ _8, T_ _9)
All other freight cars
(A_5_, F_7_, All Code L and Q8_ _)
TOTAL (lines 36 to 52)
Caboose (All Code M-930)
TOTAL (lines 53, 54)

Rebuilt units
acquired and
rebuilt units
rewritten into
property accounts
(f)

All other units,
including reclassification and second hand units
purchased or
leased from others
(g)

Line
No.

-

-

-

-

-

-

36

-

-

-

-

-

-

37

-

-

-

-

-

-

38

-

-

-

-

-

-

39

-

-

-

-

-

-

40

-

-

-

-

-

-

41

-

-

-

-

-

-

42

-

-

-

-

-

-

43

-

-

-

-

-

-

44

-

-

-

-

-

-

45

-

-

-

-

-

-

46

-

-

-

-

-

-

47

-

-

-

-

-

-

48

-

-

-

-

-

-

49

-

-

-

-

-

-

50

-

-

-

-

-

-

51

-

-

-

-

-

-

52

-

-

-

-

-

-

53

-

-

-

-

-

-

54

-

-

-

-

-

-

55

PTC Supplement to Railroad Annual Report R-1

Year:

Road Initials:

99
PTC 710. INVENTORY OF EQUIPMENT - Continued

4. Column (m) should show aggregate capacity for all units reported in columns (k) and (l), as follows. For freight-train cars, report the nominal capacity
(in tons of 2,000 lbs) as provided for in Rule 86 of the AAR Code of Rules Governing Cars in Interchange. Convert the capacity of tank cars to capacity in tons
of the commodity which the car is intended to carry customarily.
5. Time-mileage cars refers to freight cars, other than cabooses, owned or held under lease agreement, whose interline rental is settled on a per diem
and line haul mileage basis under "Code of Car Hire Rules" or would be so settled if used by another railroad.

UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT AND LEASED FROM OTHERS
Changes during year

Units at close of year

(concluded)

Total in service of respondent
(col. (i) & (j))

Line
No.

Cross
Check

Units retired from
service of respondent
whether owned
or leased, including
reclassification
(h)

Owned and used

Leased from
others

Time-mileage
cars

All other

(i)

(j)

(k)

(l)

Aggregate capacity
of units reported
in col. (k) & (l)
(see ins. 4)
(m)

Leased to others

Line
No.

(n)

36

-

-

-

-

-

-

-

36

37

-

-

-

-

-

-

-

37

38

-

-

-

-

-

-

-

38

39

-

-

-

-

-

-

-

39

40

-

-

-

-

-

-

-

40

41

-

-

-

-

-

-

-

41

42

-

-

-

-

-

-

-

42

43

-

-

-

-

-

-

-

43

44

-

-

-

-

-

-

-

44

45

-

-

-

-

-

-

-

45

46

-

-

-

-

-

-

-

46

47

-

-

-

-

-

-

-

47

48

-

-

-

-

-

-

-

48

49

-

-

-

-

-

-

-

49

50

-

-

-

-

-

-

-

50

51

-

-

-

-

-

-

-

51

52

-

-

-

-

-

-

-

52

53

-

-

-

-

-

-

-

53

54

-

-

-

-

-

-

-

54

55

-

-

-

-

-

-

-

55

PTC Supplement to Railroad Annual Report R-1

100

Road Initials:

Year:

PTC 710. INVENTORY OF EQUIPMENT - Continued
UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT AND LEASED FROM OTHERS

Line
No.

Cross
Check Class of equipment and car designations
(a)

Units in service of respon-

Changes during the year

dent at beginning of year

Units installed

Per diem

All others

(b)

(c)

New units
purchased
or built
(d)

New
units
leased from
others
(e)

Rebuilt units
acquired and
rebuilt units
rewritten into
property accounts
(f)

All other units,
including reclassification and second hand units
purchased or
leased from others
(g)

Line
No.

FLOATING EQUIPMENT
Self-propelled vessels

56

Non-self-propelled vessels

57

-

-

-

-

-

-

-

-

-

-

-

-

56

[Tugboats, car ferries, etc.]

57

[Car floats, lighters, etc.]

58

TOTAL (lines 56 and 57)

-

-

-

-

-

-

58

HIGHWAY REVENUE EQUIPMENT

59

Chassis Z1_ _, Z67_, Z68_, Z69_

-

-

-

-

-

-

59

60

Dry van U_ _, Z_ _, Z6_, 1-6

-

-

-

-

-

-

60

61

Flat bed U3_ _, Z3_ _

-

-

-

-

-

-

61

62

Open bed U4_ _ , Z4_ _

-

-

-

-

-

-

62

63

Mechanical refrigerator U5_ _, Z5_ _

-

-

-

-

-

-

63

64

Bulk hopper U0_ _, Z0_ _

-

-

-

-

-

-

64

65

Insulated U7_ _, Z7_ _

-

-

-

-

-

-

65

66

Tank 1 Z0_ _, U6_ _ (See note)

-

-

-

-

-

-

66

Other trailer and container
(Special Equipped Dry Van U9_ _,

67

-

-

-

-

-

-

67

68

Tractor

-

-

-

-

-

-

68

69

Truck

-

-

-

-

-

-

69

NOTES AND REMARKS

-

-

-

70

70

Z8_ _, Z9_ _)

TOTAL (lines 59 to 69)

PTC Supplement to Railroad Annual Report R-1

Road Initials:

101

Year:

PTC 710. INVENTORY OF EQUIPMENT - Concluded
UNITS OWNED, INCLUDED IN INVESTMENT ACCOUNT AND LEASED FROM OTHERS
Changes during year

Units at close of year

(concluded)

Total in service of respondent
(col. (i) & (j))

Line
No.

Cross
Check

Units retired from
service of respondent
whether owned
or leased, including
reclassification
(h)

Owned and used

Leased from
others

Per diem

All other

(j)

(k)

(l)

Aggregate capacity
of units reported
in col. (k) & (l)
(see ins. 4)
(m)

Leased to others

Line
No.

(n)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

56

56

57

57

58

-

-

-

-

-

-

-

58

59

-

-

-

-

-

-

-

59

60

-

-

-

-

-

-

-

60

61

-

-

-

-

-

-

-

61

62

-

-

-

-

-

-

-

62

63

-

-

-

-

-

-

-

63

64

-

-

-

-

-

-

-

64

65

-

-

-

-

-

-

-

65

66

-

-

-

-

-

-

-

66

67

-

-

-

-

-

-

-

67

68

-

-

-

-

-

-

-

68

69

-

-

-

-

-

-

-

69

70

-

-

-

-

-

70

PTC Supplement to Railroad Annual Report R-1

NOTES AND REMARKS

102

Road Initials:
PTC 710S. UNIT COST OF EQUIPMENT INSTALLED DURING THE YEAR

Year:

(Dollars in Thousands)
1.

Give particulars, as requested, separately, for the various classes of new units and rebuilt units of equipment installed by respondent during

the year. If information regarding the cost of any units installed is not complete at the time of filing of this report, the units should be omitted, but
reference to the number of units omitted should be given in a footnote, the details as to cost to be given in the report of the following year. The
cost of units under construction at the close of the year should not be reflected in this schedule even though part of the cost appears in the
property account for the year. Indicate in column (e) whether an installation represents equipment purchased (P), built or rebuilt by contract in
outside railroad shops (C), or built or rebuilt in company or system shops (S), including units acquired through capitalized leases (L).
2.

In column (a) list each class or type of locomotive unit, car, or TOFC/COFC equipment on a separate line. By class is meant the standard

classification used to distinguish types of locomotive units, freight cars, or other equipment adopted by the Association of American Railroads,
and should include physical characteristics requested by Schedule 710. Locomotive units should be identified as to power source, wheel
arrangement, and horsepower per unit, such as multiple-purpose diesel locomotive A units (B-B), 2500 HP. Cars should be identified as to
special construction or service characteristics, such as aluminum-covered hopper car (LO) or steel boxcars-special service (XAP). For TOFC/COFC,
show the type of equipment as enumerated in Schedule 710.
3.

In column (c) show the total weight in tons of 2,000 pounds. The weight of equipment acquired should be the weight empty.

4.

The cost should be the complete cost as entered on the ledger, including foreign line freight charges and handling charges.

5.

Data for this schedule should be confined to the units reported in Schedule 710, columns (c) and (e) for locomotive units, passenger-train cars,

and company service cars, and columns (d) and (f) for freight train cars, floating equipment, and highway revenue equipment. Disclose new units in
the upper section of this schedule. Disclose rebuilt units acquired or rewritten into the respondent's accounts in the lower section. The term "new"
as used herein shall mean a unit or units placed in service for the first time on any railroad.
6.

All unequipped boxcars acquired in whole or in part with incentive per diem funds should be reported on separate lines and be appropriately

identified by footnote or sub-heading.

NEW UNITS
Method of
Line
No.

Class of equipment

Number

Total Weight

Total

Acquisition

Line

of Units

(Tons)

Cost

(see instructions)

No.

1

1

2

2

3

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

25

25

REBUILT UNITS
26

26

27

27

28

28

29

29

30

30

31

31

32

32

33

33

34

34

35

35

36

36

37

37

38

38

39

39

Railroad Annual Report R-1

I

1.

l

R o a d

R a

GENERAL INSTRUCTIONS CONCERNING RETURNS TO BE MADE IN SCHEDULES PTC 720
For purposes of these schedules, the track categories are defined as follows:
Freight density of 20 million or more gross ton-miles per track-mile per year (including passing tracks, turnouts, and crossovers).

B.

Freight density of less than 20 million gross ton-miles per track-mile per year, but at least 5 million (including passing tracks, turnouts, and crossovers).

C.

Freight density of less than 5 million gross ton-miles per track-mile per year, but at least 1 million (including passing tracks, turnouts, and crossovers).

D.

Freight density of less than 1 million gross ton-miles per track-mile per year (including passing tracks, turnouts, and crossovers).

E.

Way and yard switching tracks (passing tracks, turnouts, and crossovers shall be included in categories A, B, C, D, F, or potential abandonments, as appropriate).

F.

Track over which any passenger service is provided (other than potential abandonments). Mileage should be included within track categories A through E unless it is dedicated entirely

I n
I

r o a d

A.

This schedule should include all class 1, 2, 3, or 4 track from Schedule 700, that is maintained by the respondent. (Class 5 track is assumed to be maintained by others)

3.

If, for two consecutive years, a line segment classified in one track category maintains a traffic density which would place it in another, it shall be reclassified into that category as of the

l

4.

i a

2.

t

A n n u a

passenger service, category F.
Potential abandonments - Route segments identified by railroads as potentially subject to abandonment as required by Section 10903 of the ICC Termination Act of 1995.

l s

beginning of the second year.
Traffic density related to passenger service shall not be included in the determination of the track category of a line segment.

Y e a

R e p o

PTC 720. TRACK AND TRAFFIC CONDITIONS
Disclose the requested information pertaining to track and traffic conditions.

t

Track category

No.

R -1

(a)
1

A

2

B

3

C

4

D

5

E

6

Mileage of tracks

Average annual traffic density in

Average running

at end of period

millions of gross ton-miles per track-mile*

speed limit

slow orders

(whole numbers)

(use two decimal places)

(use two decimal places)

at end of period

(b)

(c)

(d)

(e)

XXXXXXXXXX

XXXXXXXX

XXXXXXXXXX

XXXXXXXX

TOTAL
F

8

Potential abandonments
* To determine average density, total track-miles (route-miles times number of tracks), rather than route-miles, shall be used.

Line
No.
1
2
3
4
5
6
7
8

1 0 3

7

Track miles under

r

r
Line

104

Road Initials:

Year:

Footnote: PTC Grants
In addition to separating capital expenses and operating expenses incurred by the railroad for PTC, the respondent entity shall include
by footnote disclosure here the value of funds received from non-government and government transfers to include grants, subsidies,
and other contributions or reimbursements that the respondent entity used to purchase or create PTC assets or to offset PTC costs.
These amounts represent non-railroad monies that the respondent entity used or designated for PTC and would provide for full
disclosure of PTC costs on an annual basis. This disclosure shall identify the nature and location of the project by FRA identification,
if applicable. If FRA identification is not applicable, the disclosure shall identify the location at the state or regional level.

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Entity Receiving Funds Entity Dispensing Funds

Name of
Program
Providing
Funding

Location(s) of
the Project
Funded

Amount of
Funding
Received

Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

PTC Supplement to Railroad Annual Report R-1

Road Initials:

Year:

105
VERIFICATION

The foregoing report shall be verified by the oath of the officer having control of the accounting of the respondent. This report shall also be
verified by the oath of the president or other chief officer of the respondent, unless the respondent states that such officer has no control over
the respondent's accounting and reporting.

OATH
(To be made by the officer having control over the accounting of the respondent)
State of _____________________________________________________________
County of ____________________________________________________________
_________________________________________ makes oath and states that he (she) is _______________________________________________
(Insert here name of the affiant)
(Insert here the official title of the affiant)
Of ______________________________________________________________________________________________________________________
(Insert here the exact legal title or name of the respondent)
that it is his or her duty to have supervision over the books of accounts of the respondent and to control the manner in which such books are kept; that
he or she knows that such books have been kept in good faith during the period covered by this report; that he or she knows that the entries contained
in this report relate to accounting matters that have been prepared in accordance with the provisions of the Uniform System of Accounts for Railroad
Companies and other accounting and reporting directives of the Surface Transportation Board; that he or she believes that all other statements of
fact contained in this report are true, and that this report is a correct and complete statement, accurately taken from the books and records, of the
business and affairs of the above-named respondent during the period of time from and including
_________________________, to and including ___________________________.
(Signature of affiant)
Subscribed and sworn to before me, a ________________________________________________________ in and for the State and county
above named, this ____________________ day of ____________________, 19 ______.
My commission expires _______________________________________________________________________________________

Use an
LS
impression seal

(Signature of officer authorized to administer oaths)

SUPPLEMENTAL OATH
(By the president or other chief officer of the respondent)
State of _____________________________________________________________
County of ____________________________________________________________
_________________________________________ makes oath and states that he (she) is _______________________________________________
(Insert here name of the affiant)
(Insert here the official title of the affiant)
Of ______________________________________________________________________________________________________________________
(Insert here the exact legal title or name of the respondent)

port; that he or she believes that all statements of fact contained in the said report are true; and
that the said report is a correct and complete statement of the business and affairs of the above-named respondent and the operations of its
property during the period of time from and including
_________________________, to and including ___________________________.
(Signature of affiant)
Subscribed and sworn to before me, a ________________________________________________________ in and for the State and county
above named, this ____________________ day of ____________________, 19 ______.
My commission expires _______________________________________________________________________________________

Use an

LS
impression seal

(Signature of officer authorized to administer oaths)

Railroad Annual Report R-1

106

Road Initials:

Year:

MEMORANDA
(FOR USE OF BOARD ONLY)
CORRESPONDENCE

Date of

Answer

Letter, Fax or
Office Addressed
Name

Date of

Telegram of
Title

Subject

Month Day Year

Page

File Number

Answer

Letter, Fax, or

of

Needed

Telegram

Letter, Fax, or

Month Day Year

Telegram

Board

Making

File

Correction

Number

Name

CORRECTIONS
Date of
Date Correction

Authority

Letter, Fax or
Page

Month Day Year

Officer sending letter, fax or

Telegram of
Month

Day

telegram

Year

Name

EXPLANATORY REMARKS

Railroad Annual Report R-1

Title

Clerk

Road Initials:

Year:

107
INDEX
Page No.

Accumulated depreciation
Road and equipment leased
From others
Improvements to
Owned and used
Accumulated Other Comprehensive Income
Accruals - railway tax
Analysis of taxes
Application of funds - source
Balance sheet
Car, locomotive, and floating equipment - classification
Statement of Cash Flows
Company service equipment
Compensating balances and short-term borrowing arrangements
Consumption of fuel by motive power units
Contingent assets and liabilities
Crossties (see Ties)
Debt holdings
Depreciation base and rates
Road and equipment leased
From others
Improvements to
Owned and used
Electric locomotive equipment at close of year
Equipment - classified
Company service
Floating
Freight-train cars
Highway revenue equipment
Passenger-train cars
Inventory
Owned-Not in service of respondent
Equipment leased, depreciation base and rate
From others
Reserve
Equipment owned, depreciation base rates
Reserve
Expenses - railway operating
Extraordinary items
Federal income taxes
Financial position - changes in
Floating equipment
Freight cars loaded
Freight-train cars
Freight car-miles
Fuel consumed - diesel
Cost
Funded debt (see Debt holdings)
Guaranties and suretyships
Identity of respondent
Investments in common stock of affiliated companies
Investments and advances of affiliated companies
Railway property used in transportation service
Road and equipment
Changes during year
Leased property - improvements made during the year
Locomotive equipment
Electric and other
Consumption of diesel fuel
Locomotive unit miles

36
36
35
6
54
54
21
5-9
67-73
21-22
69
58
76
8
59

34
32-33
34
68
66-71
69
72-73
70-71
72-73
66-67
66-71
67
34
36
34
35
41-47
17
54
21-22
70-71
79
68-69
79
76
76
57
2
30
26-29
38-39
32-33
32-33
32-33
66
66
66
77

Railroad Annual Report R-1

Road Initials:

Year:
INDEX (Continued)

107

Page No.
Mileage - Average of road operated
Motorcar car miles
Motor rail cars owned or leased
Net income
Oath
Operating expenses (see Expenses)
Revenues (see Revenues)
Statistics (see Statistics)
Ordinary income
Other Comprehensive Income
Private line cars loaded
Private line cars empty
Rails
Charges to operating expenses
Railway - Operating expenses
Railway - Operating revenues
Results of operations
Retained income unappropriated
Miscellaneous items in accounts for year
Revenues
Freight
Passenger
Road and Equipment - Investment in
Improvements to leased property
Reserve
Owned - Depreciated base and rates
Reserve
Used - Depreciated base and rates
Reserve
Road - Mileage operated at close of year
By states and territories
Securities (see Investments)
Short-term borrowings arrangements - compensating balances and
Sinking funds
Sources and application of working capital
Specialized service subschedule
Statement of changes in financial position
Stock
Number of security holders
Total voting power
Value per share
Voting rights
Suretyships - Guaranties and
Tracks operated at close of year
Miles of, at close of year
Track and traffic conditions
Train hours, yard switching
Train miles
Tons of freight
Ton-miles of freight
TOFC/COFC number of revenue trailers and containers - loaded & unloaded
Voting powers and elections

Railroad Annual Report R-1

73
75
66
17
104

16
19
80
81
41
41-47
16
16-17
20
11
16
16
32-33
32-33
36
34
35
34
35
64
64
57
7
21-22
53
21-22
3
3-4
3
3
56
64
66
75
77
77
80
80
80
3