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-
49 U.S.C. § 11143
EDITORIAL NOTES
PRIOR PROVISIONSA 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 DATESection 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.