The Board is seeking comment on whether to make adjustments to its 2017 annual cost of capital determination, revenue adequacy determination, and Uniform Railroad Costing System calculations, to account for a one-time revaluation of rail carriers' deferred tax liabilities due to the reduction of the federal corporate income tax rate in the Tax Cuts and Jobs Act enacted in December 2017.
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Railroad Revenue Adequacy-2017 Determination; Railroad Cost of Capital-2017; Uniform Railroad Costing System-2017 Calculations
The Board is seeking comment on whether to make adjustments to its 2017 annual cost of capital determination, revenue adequacy determination, and Uniform Railroad Costing System...
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83 FR 37880
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“Railroad Revenue Adequacy-2017 Determination; Railroad Cost of Capital-2017; Uniform Railroad Costing System-2017 Calculations,” thefederalregister.org (August 2, 2018), https://thefederalregister.org/documents/2018-16624/railroad-revenue-adequacy-2017-determination-railroad-cost-of-capital-2017-uniform-railroad-costing-system-2017-calculat.