
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC11143]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                         CHAPTER 111--OPERATIONS
 
                   SUBCHAPTER III--REPORTS AND RECORDS
 
Sec. 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, Sec. 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, Sec. 102(a).
