2014 US Code
Title 49 - Transportation (Sections 101 - 80504)
Subtitle IV - Interstate Transportation (Sections 10101 - 16106)
Part A - Rail (Sections 10101 - 11908)
Chapter 111 - Operations (Sections 11101 - 11164)
Subchapter III - Reports and Records (Sections 11141 - 11145)
Sec. 11143 - Depreciation charges

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 2, Title 49 - TRANSPORTATION
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 49 - TRANSPORTATION
SUBTITLE IV - INTERSTATE TRANSPORTATION
PART A - RAIL
CHAPTER 111 - OPERATIONS
SUBCHAPTER III - REPORTS AND RECORDS
Sec. 11143 - Depreciation charges
Containssection 11143
Date2014
Laws In Effect As Of DateJanuary 5, 2015
Positive LawYes
Dispositionstandard
Source CreditAdded Pub. L. 104-88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.
Statutes at Large References92 Stat. 1426
109 Stat. 834
Public and Private LawsPublic Law 95-473, Public Law 104-88

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49 U.S.C. § 11143 (2014)
§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).

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