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 2026-09-30 and is listed under ICR 202305-2140-003.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 2026-17327.pdf | Supplementary Document |
| 2026-11903.pdf | Supplementary Document |
| 2140-0028 -- Supporting Statement - Rail Depreciation Studies 2026 (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All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202608-2140-006 | Extension without change of a currently approved collection | 2026-08-31 | ||
| 202305-2140-003 | Reinstatement without change of a previously approved collection | 2023-05-26 | ||
| 202002-2140-006 | Revision of a currently approved collection | 2020-02-28 | Approved without change | |
| 201602-2140-007 | Reinstatement with change of a previously approved collection | 2016-10-21 | Approved without change | |
| 201209-2140-001 | Existing collection in use without an OMB Control Number | 2013-03-27 | Approved without change |