10-28-21.3. Expenses of a capital nature defined.
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/sd/title-10/chapter-10-28/10-28-21-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Expenses of a capital nature contained in § 10-28-21.2 are as defined in CFR 49 Parts 1200 through 1219 Subpart A Uniform Systems of Accounts for Railroad Companies, as amended through January 1, 2014, for Class 1 railroads or as defined in accordance with generally accepted accounting principles for regulated industries for Class 2 and Class 3 railroads.