Form CBS

SURFACE TRANSPORTATION BOARD
QUARTERLY CONDENSED BALANCE SHEET - RAILROADS

OMB Clearance No. 2140-0012
Expiration Date 11-30-2024
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 W orking Funds (Accounts 710, 711, & 714)
Materials and supplies (Account 712)
Other current assets (Accounts 713, 713.5, & 713.6)

1
2
3
4
5
6

TOTAL CURRENT ASSETS

7

Special funds and other investments and advances (Accounts 715-717, & 722-723)

8

Investments and advances affiliated companies (Accounts 721 & 721.5)

9

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

10
11
12

LIABILITIES
Current liabilities (Accounts 751-764)

13
14

Long term debt due after one year (Accounts 765-770.2)
Deferred revenues - transfers from govt. authorities (Account 783)
Accumulated deferred income tax credits (Account 786)
Other liabilities & deferred credits (Accounts 771,772,774,775,781,782,784)
TOTAL LIABILITIES

15
16
17
18
19

SHAREHOLDERS' EQUITY
Capital stock (Accounts 791-793)

20

Additional capital (Accounts 794 & 795)
Retained earnings (Accounts 797-798)
Less treasury stock (Account 798.5)
Equity in undistributed earnings (losses) of affiliated companies

21
22
23
24

Accumulated Other Comprehensive Income or (loss) (Account 799)
TOTAL SHAREHOLDERS' EQUITY

26

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY
GROSS EXPENDITURES FOR ADDITIONS AND
BETTERMENTS (Accounts 731 & 732)
Road

25
27

Figures for the Quarter
This Year
Last Year
a
b

Cumulative Figures
This Year
Last Year
c
d
28

Equipment
Total

29

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

31
32

30

Figures for Quarter

Page 1 of 2

Cumulative Figures

Form CBS

Railroad                                                          

Amended______
Quarter_____ Year_____           

1.
Under order of the Surface Transportation Board, Class I railroads, excluding switching and terminal companies, are required tofile 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 30 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 currentUniform 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. §§ 35013519 (PRA):
This information collection is mandatory under 49 C.F.R. § 1243.2. The estimated hour burden for filing this report issix 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 changesin 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 (21400012) should be directed to Paperwork Reduction Officer, Surface Transportation Board, 395 E Street, S.W ., W ashington, 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                                  
                                                                                Telephone Number____________________________

Signature______________________________________________

Page 2 of 2