49 CFR 1152.37 : Transportation (§ 1.1 To Parts 1581-1699) — (Parts 1000-1019 To Parts 1187-1199) — Other Regulations Relating To Transportation (Continued) (Parts 1000-1019 To Parts 1187-1199) — Surface Transportation Board (Parts 1000-1019 To Parts 1187-1199) — Rules Of Practice (Parts 1100-1129 To Parts 1187-1199) — Abandonment And Discontinuance Of Rail Lines And Rail Transportation Under 49 U.S.C. 10903 (§ 1152.1 To § 1152.60) — Standards For Determining Costs, Revenues, And Return On Value (§ 1152.30 To § 1152.37) — Financial status reports.

4 Aug 2016

Within 30 days after the end of each quarter of the subsidy year, each carrier which is party to the financial assistance agreement shall submit to the subsidizer a Financial Status Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed below. Significant deviations from the negotiated estimates must be explained. All data shall be developed in accordance with the methodology set forth in §§ 1152.31 through 1152.35. In the quarterly reports, the actual data for the year to date and a projection to the end of the subsidy year shall be shown for each item.

Actual Projected
Revenues for:
1. Freight originated and/or terminated on branch
2. Bridge traffic
3. All other revenue and income
4. Total revenues (lines 1 through 3)
Avoidable costs for:
5. On-branch costs (lines 5a through 5j)
a. Maintenance of way and structures
b. Maintenance of equipment
c. Transportation
d. General administrative
e. Deadheading, taxi, and hotel
f. Overhead movement
g. Freight car costs
h. Return on investment - locomotives
i. Revenue taxes
j. Property taxes
6. Off-branch costs
7. Total avoidable costs (line 5 plus line 6)
Subsidization costs for:
8. Rehabilitation
9. Administrative costs
10. Casualty
11. Total subsidization costs (lines 8 through 10)
Return on value:
12. Valuation of property (lines 12a through 12c)
a. Working capital
b. Income tax consequences
c. Net liquidation value
13. Rate of return
14. Total return on value (line 12 times line 13)
Subsidy payment:
15. Subsidy payment (line 4 minus lines 7, 11, and 14)
49 CFR 1152.37