Rail Depreciation Studies

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
2026-17327.pdf	Supplementary Document	Uploaded 2026-08-31	Available
2026-11903.pdf	Supplementary Document	Uploaded 2026-08-31	Available
2140-0028 -- Supporting Statement - Rail Depreciation Studies 2026 (to ROCIS).pdf	Supporting Statement A	Uploaded 2026-08-31	Available
49 USCODE 11145.pdf	Supplementary Document	Uploaded 2013-03-21	Available
Depreciation Message to RRs Mar2.pdf	Supplementary Document	Uploaded 2012-10-02	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
204362	Rail Depreciation Studies	Instruction	Modified

ICR Details

OMB Control No: 2140-0028	ICR Reference No: 202608-2140-006
Status: Received in OIRA	Previous ICR Reference No: 202305-2140-003
Agency/Subagency: STB	Agency Tracking No:
Title: Rail Depreciation Studies
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/31/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2026
Responses	6	7
Time Burden (Hours)	750	875
Cost Burden (Dollars)	180,000	210,000

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Abstract: Under 49 U.S.C. § 11143, railroads may only include, under operating expenses, depreciation charges for those classes of property for which the Board has prescribed a rate of depreciation. Pursuant to the Board's authority under § 11145, Class I (large) rail carriers are required to submit to the Board Rail Depreciation Studies. Information in these studies is not available from any other source. The Board uses the information in these studies to prescribe depreciation rates.

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Authorizing Statute(s): US Code: 49 USC 11145 Name of Law: Reports by rail carriers, lessors, and associations
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 35781	06/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 54907	08/25/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Rail Depreciation Studies

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	6	7	0	-1	0	0
Annual Time Burden (Hours)	750	875	0	-125	0	0
Annual Cost Burden (Dollars)	180,000	210,000	0	-30,000	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: In 2026, the Board's staff reviewed respondents' time and costs to provide the required rail depreciation to the Board and determined that the main inputs in accounting, programming, and information technology (used by these large companies) are estimated to hold steady for the hourly and non-hourly burdens on respondents, but, due to a major rail merger of two class I railroads, the collection applies to only six respondents, rather than seven. The total burdens is expected to be reduced correspondingly.

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Annual Cost to Federal Government: $23,445

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/31/2026

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