Quarterly Condensed Balance Sheet - Railroads (Form CBS)

SURFACE TRANSPORTATION BOARD
QUARTERLY CONDENSED BALANCE SHEET - RAILROADS
OMB Clearance No. 2140-0012
Expiration Date 04-30-2012

FORM CBS

QUARTER

1[

]

2[

]

3[

]

4[

]

YEAR _________

AMENDED: YES [

]

NO [

]

FULL NAME AND ADDRESS OF REPORTING RAILROAD (If a system report, list all operating roads under REMARKS)

Balance at End of Quarter
This Year
Last Year
b
c

Descriptions
a
ASSETS
Cash (Account 701)
Temporary cash investments and special deposits (Accounts 702 & 703)
Accounts receivables (Accounts 704-709.5)
Prepayments and Working Funds (Accounts 710, 711, & 714)
Materials and supplies (Account 712)
Other current assets (Account 713)
TOTAL CURRENT ASSETS
Special funds and other investments and advances (Accounts 715-717, & 722-724)
Investments and advances affiliated companies
Transportation property - net (Accounts 731-735)
Property used in other than carrier operation less depreciation (Accounts 737 & 738)
Other assets and deferred debits (Accounts 739, 741, 743, & 744)
TOTAL ASSETS

1
2
3
4
5
6
7
8
9
10
11
12
13

LIABILITIES
Current liabilities (Accounts 751-764)

14

Long term debt due after one year (Accounts 765-770.2)
Deferred revenues - transfers from govt. authorities (Account 783)

15
16

Accumulated deferred income tax credits (Account 786)
Other liabilities & deferred credits (Accounts 771,772,774,775,781,782,784)

17
18

TOTAL LIABILITIES

19

SHAREHOLDERS' EQUITY
Capital stock (Accounts 791-793)
Additional capital (Accounts 794 & 795)
Retained earnings (Accounts 797-798.1)
Less treasury stock (Account 798.5)
Equity in undistributed earnings (losses) of affiliated companies

20
21
22
23
24

TOTAL SHAREHOLDERS' EQUITY

25

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY
GROSS EXPENDITURES FOR
Figures for the Quarter
ADDITIONS AND BETTERMENTS
This Year
Last Year
(Accounts 731 & 732)
a
b

26
Cumulative Figures
This Year
Last Year
c
d

Road
Equipment

27
28

Total
Number of Revenue Tons Carried
Number of Revenue Tons Carried One Mile (Thousands)

29
30
31

Page 1 of 2

Form CBS

Railroad _____________________________

Quarter _____ Year _______ Amended ______

1.

Under order of the Surface Transportation Board, Class I railroads, excluding switching and terminal companies, are
required to file quarterly reports of balance sheet items, Form CBS, in duplicate, to the Office of Economics, Environmental
Analysis and Administration, Surface Transportation Board, 395 E Street S.W. Washington, DC 20423, within 50 days after the
close of each quarter. Reports should be prepared on a calendar quarter basis beginning with the first day of January, April,
July, and October.

2.

The items reported on Form CBS should be taken from and agree with the accounts kept in conformity with the current
Uniform System of Accounts for Railroad Companies prescribed by the Surface Transportation Board. Report
undistributed earnings from certain investments in Account 721, in accordance with Docket No. 35949, "The Equity
Method of Accounting for Certain Long-Term Investments in Common Stocks." The account numbers refer to the
accounts in the Uniform System of Accounts. Reverse items should be shown in parentheses. Dollar amounts should
be shown in thousands.

3.

Unusual transactions or items which reflect an important change in the financial condition of the carrier should be
identified and explained in a footnote under "REMARKS."

SUPPLEMENTAL INFORMATION ABOUT THE QUARTERLY CONDENSED BALANCE SHEET (CBS)
The following information is provided in Compliance with OMB requirements and pursuant to the Paperwork
Reduction Act of 1995, 44 U.S.C. §§ 3501-3519 (PRA):
This information collection is mandatory under 49 C.F.R. § 1243.2. The estimated hour burden for filing this report is
six hours per report. The board uses the information in this report to ensure competitive, efficient and safe
transportation through general oversight programs that monitor and forecast the financial and operating condition of
railroads, and through specific regulation of railroad rate and service issues and rail restructuring proposals, including
railroad mergers, consolidations, acquisitions of control and abandonments. Information from the reports is used by
the Board, other Federal agencies, and industry groups to assess industry growth and operations, detect changes
in carrier financial stability, and identify trends that may affect the National Transportation System. Information
from these reports is compiled by the Board and published on its website, www.stb.dot.gov, where it may be
maintained indefinitely. The compilation report is entitled Class I Railroads, Selected Earnings Data. All information
collected through this report is available to the public. In addition, paper copies of individual reports are maintained
by the Board for ten years, after which they are destroyed. Under the PRA, a federal agency may not conduct or
sponsor, and a person is not required to respond to, nor shall a person be subject to a penalty for failure to comply
with, a collection of information unless it displays a currently valid OMB control number. Comments and questions
about this collection (2140-0012) should be directed to Paperwork Reduction Officer, Surface Transportation Board,
395 E Street, S.W., Washington, DC 20423-0001.
CERTIFICATION

I the undersigned state that this report was prepared by me or under my supervision; that I have carefully examined it; and on the basis
of my knowledge, belief, and verification (when necessary), I declare it to be a full, true. And correct statement of the balance sheet
accounts named, and that the various items here reported were determined in accordance with effective rules promulgated by the
Surface Transportation Board.
Name (Printed) _____________________________
Title

Date _________________ Signature _______________________________________

Page 2 of 2

Telephone number _____________________