49 CFR 1152.36 : 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) — Submission of revenue and cost data.

4 Aug 2016

The following information shall be submitted by applicant as Exhibit 1 to an abandonment or discontinuance application (§ 1152.22(d)) and shall be developed in accordance with the methodology established in §§ 1152.31 through 1152.35, as applicable. Such information, form and methodology shall also be used by an offeror of financial assistance to formulate a Proposed Subsidy Payment (§ 1152.27).

Base year operations Forecast year operations Projected subsidy year operations
Revenues attributable for:
1. Freight originated and/or terminated on branch
2. Bridge traffic
3. All other revenue and income
4. Total revenues attributable (lines 1 through 3)
Avoidable costs for:
5. On-branch costs (lines 5a through 5k)
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 (other than return on freight cars)
h. Return on value-locomotives
i. Return on value-freight cars
j. Revenue taxes
k. Property taxes
6. Off-branch costs
a. Off-branch costs (other than return on freight cars)
b. Return on value-freight cars
7. Total avoidable costs (line 5 plus line 6)
Subsidization costs for:
8. Rehabilitation 1
9. Administration costs (subsidy year only) 2
10. Casualty reserve account 2
11. Total subsidization costs (lines 8 through 10)
Return on value:
12. Valuation of property (lines 12a through 12c)
a. Working capital XXXX
b. Income tax consequences XXXX
c. Net liquidation value XXXX
13. Nominal rate of return XXXX
14. Nominal return on value (line 12 times line 13) 3 XXXX
15. Holding gain (loss) XXXX
16. Total return on value (line 14 minus 15) 3 XXXX
17. Avoidable loss from operations (line 4 minus line 7)
18. Estimated forecast year loss from operations (line 4 minus lines 7 and 16)
19. Estimated subsidy (line 4 minus lines 7, 11 and 16)

1 This projection shall be computed in accordance with § 1152.32(m).

2 Omit in applications pursuant to §§ 1152.22 and 1152.23.

3 If the amount in line 12c is a negative for the “Forecast Year operations” insert “0” in this line.

49 CFR 1152.36