{"product_id":"railroad-facts-1987-edition-64-pages-indexed","title":"Railroad Facts 1987 Edition  64 pages indexed","description":"\u003cbody\u003e\n\u003c!-- HTML Generated by Auction Wizard 2000 - http:\/\/www.AuctionWizard2000.com\/ --\u003e\n\n\n\u003c!-- AW2KLOT#:31303 --\u003e\n\u003cbr\u003e\n\u003ctable style=\"width:98%;padding:2px;margin:auto;border:5px outset #673434;background-color:#FDF3D0\"\u003e\u003ctr\u003e\u003ctd style=\"border:1px inset #673434;margin:5px;\"\u003e\n\u003ctable style=\"width:100%;border:0px;padding:5px;\"\u003e\n\u003ctr\u003e\u003ctd\u003e\n\u003c\/td\u003e\u003c\/tr\u003e\n\u003ctr\u003e\u003ctd style=\"padding:5px\"\u003e\n\u003cdiv style=\"text-align:center\"\u003e\n\u003cspan style=\"font-family:Arial Black;font-size:1.5em;color:#000000;font-weight:normal;font-style:normal;text-decoration: underline;\"\u003eRailroadTreasures\u003c\/span\u003e\u003cspan style=\"font-family:Arial Black;font-size:1.5em;color:#000000;font-weight:normal;font-style:normal;text-decoration: underline;\"\u003e \u003c\/span\u003e\u003cspan style=\"font-family:Arial Black;font-size:1.5em;color:#000000;font-weight:normal;font-style:normal;text-decoration: underline;\"\u003eoffers the following item:\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Times New Roman;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e  \u003c\/span\u003e\u003c\/div\u003e\n\n\u003c\/td\u003e\u003c\/tr\u003e\n\u003ctr\u003e\u003ctd style=\";padding:5px\"\u003e\n\u003cdiv style=\"text-align:center\"\u003e\u003cspan style=\"font-family:Arial;font-size:1.13em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eRailroad Facts 1987 Edition  64 pages indexed\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:center\"\u003e\u003cspan style=\"font-family:Arial;font-size:1.13em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e  \u003c\/span\u003e\u003c\/div\u003e\n\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eRailroad Facts 1987 Edition  64 pages indexed\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003ePreface\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003ePublished since 1965, RAILROAD FACTS (formerly THE YEARBOOK OF RAILROAD FACTS) presents a summary of historic railroad data through 1986. Except as noted, statistics reported in this publication represent Class I railroads, as defined by the Interstate Commerce Commission (ICC), for each respective year. The 1986 basis for Class I railroads is $88.6 million in annual operating revenues.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eExcluding Amtrak, there are now 16 reporting Class I systems. These 16 systems account for approximately 94 percent of industry revenues, 91 percent of its employees and about 83 percent of total railroad mileage. A list of Class I systems is provided on the inside of the front cover.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eThe historic data presented in RAILROAD FACTS are not necessarily comparable on a yearly basis because of four major factors as follows:\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e1. The consist of Class I railroads has changed throughout the years because of mergers, bankruptcies and declassifications by the ICC (see page 8 for a list of declassifications since 1978).\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e2. Beginning in 1983, the railroad industry changed its method of regulatory accounting for track (including structures) from a Retirement, Replacement, Betterment system, to a standard Depreciation Accounting system. Tables in RAILROAD FACTS that include a horizontal line between the years 1982 and 1983 are ones where the regulatory accounting change has a significant impact.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e3. In 1985 and 1986 some railroads recorded significant \"special charges\" to recognize the diminished value of certain assets and to record the cost associated with programs to reduce employee levels. The railroads reported these expenses in two categories: \"railway operating expenses,\" and \"unusual and infrequent items.\" For purposes of calculating \"return on investment\" (ROI), the ICC excluded all special charges from net railway operating income, and thus from the ROI calculation. Similarly, the ROI presented in RAILROAD FACTS excludes special charges declared by the railroad industry in both 1985 and 1986. This is not the case for the return on equity measure which includes special charges.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003e4. Beginning in 1978, the railroad \"Uniform System of Accounts\" was refined so that historic operating expenses are not precisely comparable.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Calibri;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eExcept where otherwise noted, data presented herein are compiled from reports of individual Class I railroads to the Interstate Commerce Commission.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Arial;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eAll pictures are of the actual item.  If this is a railroad item, this material is obsolete and no longer in use by the railroad.  Please email with questions. Publishers of Train Shed Cyclopedias and Stephans Railroad Directories. Large inventory of railroad books and magazines. Thank you for buying from us.\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:center\"\u003e\u003cspan style=\"font-family:Arial;font-size:1.13em;color:#CE0000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003eShipping charges\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv style=\"text-align:left\"\u003e\u003cspan style=\"font-family:Arial;font-size:1.0em;color:#000000;font-weight:normal;font-style:normal;text-decoration:none;\"\u003ePostage rates quoted are for shipments to the US only.    Ebay Global shipping charges are shown. These items are shipped to Kentucky and then ebay ships them to you. 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