2012 US Code
Title 49 - Transportation
Subtitle IV - INTERSTATE TRANSPORTATION (§§ 10101 - 16106)
Part A - RAIL (§§ 10101 - 11908)
Chapter 111 - OPERATIONS (§§ 11101 - 11164)
Subchapter III - REPORTS AND RECORDS (§§ 11141 - 11145)
Section 11143 - Depreciation charges
Publication Title | United States Code, 2012 Edition, Title 49 - TRANSPORTATION |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 111 - OPERATIONS SUBCHAPTER III - REPORTS AND RECORDS Sec. 11143 - Depreciation charges |
Contains | section 11143 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 104-88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834. |
Statutes at Large References | 92 Stat. 1426 109 Stat. 834 |
Public Law References | Public Law 95-473, Public Law 104-88 |
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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 ProvisionsA 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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