---
kind: "section"
citation: "49 U.S.C. § 11143"
title: "49"
title_heading: "Transportation"
number: "11143"
heading: "Depreciation charges"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/11143"
units:
  - "Subtitle IV — Interstate Transportation"
  - "Part A — Rail"
  - "Chapter 111 — Operations"
  - "Subchapter III — Reports and Records"
---

# §11143. Depreciation charges


The [Board](/usc/49/10102.md?p=1) shall, for a class of [rail carriers](/usc/49/11141.md?p=1) providing [transportation](/usc/49/10102.md?p=9) 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](/usc/49/10102.md?p=7) of depreciation that may be charged to a class of property. The [Board](/usc/49/10102.md?p=1) may classify those [rail carriers](/usc/49/11141.md?p=1) for purposes of this section. A [rail carrier](/usc/49/11141.md?p=1) for whom depreciation charges and [rates](/usc/49/10102.md?p=7) 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](/usc/49/10102.md?p=1);
- (2) charge another [rate](/usc/49/10102.md?p=7) of depreciation; or
- (3) include other depreciation charges in operating expenses.

## Source credit

(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 834.)

## Notes

### Editorial Notes

### 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, § 102(a).

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.