{"data":{"id":"us/49-cfr-1152.36","jurisdiction":"us","citation":"49 CFR 1152.36","heading":"Submission of revenue and cost data.","body":"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).\nBase year operations Forecast year operations Projected subsidy year operations\nRevenues attributable for:\n1. Freight originated and/or terminated on branch\n2. Bridge traffic\n3. All other revenue and income\n4. Total revenues attributable (lines 1 through 3)\nAvoidable costs for:\n5. On-branch costs (lines 5a through 5k)\na. Maintenance of way and structures\nb. Maintenance of equipment\nc. Transportation\nd. General administrative\ne. Deadheading, taxi, and hotel\nf. Overhead movement\ng. Freight car costs (other than return on freight cars)\nh. Return on value-locomotives\ni. Return on value-freight cars\nj. Revenue taxes\nk. Property taxes\n6. Off-branch costs\na. Off-branch costs (other than return on freight cars)\nb. Return on value-freight cars\n7. Total avoidable costs (line 5 plus line 6)\nSubsidization costs for:\n8. Rehabilitation 1\n9. Administration costs (subsidy year only) 2\n10. Casualty reserve account 2\n11. Total subsidization costs (lines 8 through 10)\nReturn on value:\n12. Valuation of property (lines 12a through 12c)\na. Working capital XXXX\nb. Income tax consequences XXXX\nc. Net liquidation value XXXX\n13. Nominal rate of return XXXX\n14. Nominal return on value (line 12 times line 13) 3 XXXX\n15. Holding gain (loss) XXXX\n16. Total return on value (line 14 minus 15) 3 XXXX\n17. Avoidable loss from operations (line 4 minus line 7)\n18. Estimated forecast year loss from operations (line 4 minus lines 7 and 16)\n19. Estimated subsidy (line 4 minus lines 7, 11 and 16)\n1 This projection shall be computed in accordance with § 1152.32(m).\n2 Omit in applications pursuant to §§ 1152.22 and 1152.23.\n3 If the amount in line 12c is a negative for the “Forecast Year operations” insert “0” in this line.","path":["Title 49—Transportation","Subtitle B—Other Regulations Relating to Transportation","CHAPTER X—SURFACE TRANSPORTATION BOARD","SUBCHAPTER B—RULES OF PRACTICE","PART 1152—ABANDONMENT AND DISCONTINUANCE OF RAIL LINES AND RAIL TRANSPORTATION UNDER 49 U.S.C. 10903","Subpart D—Standards for Determining Costs, Revenues, and Return on Value"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-49.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:34Z","sha256":"1bade8f37d5d50a2486af46c3ccbb1f33e7f906f0bcb4cbe8d5ad7645ebd7495","source_id":"us-cfr","stale":true,"prev":"us/49-cfr-1152.35","next":"us/49-cfr-1152.37"},"notice":"GroundRules: Original legal text. Not legal advice."}