49 U.S. Code § 11143 - Depreciation charges

The Board shall, for a class of rail carriers providing transportation subject to its jurisdiction under this part, prescribe, and change when necessary, those classes of property for which depreciation charges may be included under operating expenses and a rate of depreciation that may be charged to a class of property. The Board may classify those rail carriers for purposes of this section. A rail carrier for whom depreciation charges and rates of depreciation are in effect under this section for any class of property may not—
(1) charge to operating expenses a depreciation charge on a class of property other than that prescribed by the Board;
(2) charge another rate of depreciation; or
(3) include other depreciation charges in operating expenses.


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

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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

49 USCDescription of ChangeSession YearPublic LawStatutes at Large


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