OMB control number

Rail Depreciation Studies

OMB 2140-0028 · STB.

OMB 2140-0028

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.

The latest form for Rail Depreciation Studies expires 2026-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
2023-11198.pdf Supplementary Document
2023-05493.pdf Supplementary Document
2140-0028 -- Supporting Statement - Rail Depreciation Studies 2023 (to ROCIS).pdf Supporting Statement A
49 USCODE 11145.pdf Supplementary Document
Depreciation Message to RRs Mar2.pdf Supplementary Document
Rail Depreciation Studies Instruction

All Historical Document Collections

202305-2140-003	Reinstatement without change of a previously approved collection	2023-05-26
202002-2140-006 Approved without change	Revision of a currently approved collection	2020-02-28
201602-2140-007 Approved without change	Reinstatement with change of a previously approved collection	2016-10-21
201209-2140-001 Approved without change	Existing collection in use without an OMB Control Number	2013-03-27