**2007 UNIFORM RAILROAD COSTING SYSTEM**

**PHASE III DATA SUBSTITUTIONS**

We substituted replacement data in the URCS Phase III data bases where
the values calculated by Phase II of URCS do not appear to be
reasonable. In the past, we substituted data more liberally. However,
this year we only made substitutions where it is clear the data is
incorrect because the car types are being phased out or URCS does not
calculate values. We took the substitute values from what, we believe,
are the best alternative data available. Listed below are the procedures
we used. See the Appendix for adjustments to E tables made in accordance
with these procedures.

**PHASE III DATA SUBSTITUTIONS**

**PART 1**

**We made the following substitutions for all railroads in the Phase III
data tables.**

**Unit Costs ‑ 40 Foot Box Cars**

We substituted 50 foot box car unit costs for 40 foot box car unit cost
at both the individual railroad and regional levels. We made this
substitution because few 40-foot boxcars are in service. We substituted
E1, Part 2, line 201, columns 1 to 12 with E1, Part 2, line 202, columns
1 to 12.

**Operating Statistics ‑ 40 Foot Box Cars**

We substituted 50 foot box car operating statistics for the three empty
to loaded ratios and the miles between interchanges for those of 40‑foot
boxcars at both the individual railroad and regional levels. We made
this substitution because few 40-foot boxcars are in service. We
substituted E2, Part 1, line 101, columns 2, 3, 4, and 24 with E2, Part
1, line 102, columns 2, 3, 4, and 24.

**PHASE III DATA SUBSTITUTIONS**

**PART 2**

**We made the following substitutions if the values calculated by URCS
Phase II were questionable. Note regional substitutions are made before
individual carrier substitutions.**

**Unit Costs ‑ Car‑Mile Running ‑ Privately Owned Cars**

We substituted regional rental unit cost per car‑mile for individual
railroad rental cost per car‑mile that are questionable are that are
zero. We made this substitution because all railroads do not have rental
cost for each private car type and in some cases the values were not
logical. We made substitutions in E1, Part 2, column 13, for all lines.

**Empty to Loaded Ratio ‑ Privately Owned Freight Cars**

We substituted for privately owned cars the applicable regional empty to
loaded ratio for the individual railroad\'s empty to loaded ratio that
are not between 1.0 and 3.0. We made this substitution because all
railroads do not provide service for each private car type and, in some
cases, the values are not logical. We made substitutions in E2, Part 1,
column 3 as required.

**PHASE III DATA SUBSTITUTIONS**

**PART 3**

**We made the following substitutions to insert in the URCS Phase III
data base values that the URCS Phase II program calculate. The values
are derived from URCS workpapers and STB decisions. We made the
following substitutions for all railroads in the Phase III data
tables.**

**Intermodal (TOFC/COFC) Load Factors - Carrier and Regional**

The current URCS Phase II program does not allow for individual
Intermodal load factors. We replaced the national value in Worktable E2
Part 2 line 202 column 1 with the individual railroad or regional load
factor.

**Tank Cars - Unit Costs**

We substituted the regional private line rental cost per mile for
railroad ownership costs for tank cars. We made this substitution
because the STB does not collect cost data on railroad owned Tank Cars.
We set E1, Part 2 lines 215 and 216 column 2 to the applicable regional
value in E1 Part 2 lines 215 and 216 column 13. All other column are
zero.

**Tank Cars ‑ Operating Statistics**

We substituted All Other Freight car operating statistics for Tank car
operating statistics with the exception of column 1, average tare
weight, column 3, the empty to loaded ratio, and column 4, the spotted
and pulled ratio, for privately owned tank cars. Columns 3 and 4 are
calculated by URCS. Column 1 is taken from the Tare Weight Worksheet.
line 115 is 32.7 and line 216 is 39.2. We made this substitution because
the STB does not collect data on Tank cars, except as noted above. We
made substitutions in E2, Part 1, lines 115 and 116 as follows: With the
exception of columns 1, 3 and 4 all columns in lines 115 and 116 were
replaced by the values in the corresponding columns for line 117.

**Intermodal (TOFC/COFC) Operating Factors - Carrier and Regional**

We substituted an I&I switching factor of 4,162 miles for intermodal
cars for all carriers and regions. We substituted the empty return ratio
as a proxy for the spotted-to-pulled ratio. Both of these substitution
are made in accordance with the STB=s decision served in Ex Parte No.
431 (Sub-No. 2), December 12, 1997. We made the I&I substitution in E2
Part 1, line 111 column 23. We made the spotted-to-pulled ratio
substitution in E2 Part 1, line 111 column 8, which was set to E2 Part
1, line 111 column 4.

**Appendix**

**URCS Phase III Data Substitutions**

**Made in Region 4**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| Region 4  | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P2 Line 202    | 4.12             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| Region 4  | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| Region 4  | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| Region 4  | E1 P2 Lines 218   | Region 7 E1 P2   | Private Line     |
|           | Column 13         | Lines 218 Column | Rental Region 4  |
|           |                   | 13               | value is zero.   |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made in Region 7**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| Region 7  | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P2 Line 202    | 5.71             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| Region 7  | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| Region 7  | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| Region 7  | E1 P2 Line 207    | Region 4 E1 P2   | Private Line     |
|           | Column 13         | Line 207 Column  | Rental Region 7  |
|           |                   | 13               | value is         |
|           |                   |                  | negative.        |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made in BNSF**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| BNSF      | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P2 Line 202    | 6.59             | Intermodal Load  |
|           | Column 1          |                  | Factor           |
+-----------+-------------------+------------------+------------------+
| BNSF      | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| BNSF      | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made in CSXT**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| CSXT      | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P2 Line 202    | 4.39             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| CSXT      | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| CSXT      | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| CSXT      | E1 P2 Lines 207,  | Region 4 E1 P2   | Private Car      |
|           | 208, 211, & 218   | Lines 207, 208,  | Rental Costs are |
|           | Column 13         | 211, & 218       | zero.            |
|           |                   | Column 13        |                  |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made in GTWC(CN)**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P2 Line 202    | 4.44             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E1 P2 Lines 205,  | Region 4 E1 P2   | Private Car      |
|           | 207, 208, 209,    | Lines 205, 207,  | Rental Costs are |
|           | 210, 216, & 218   | 208, 209, 210,   | zero.            |
|           | Column 13         | 216, & 218       |                  |
|           |                   | Column 13        |                  |
+-----------+-------------------+------------------+------------------+
| GTWC(CN)  | E2 P1 Line 113    | Region 4 E2 P1   | Private Car      |
|           | Column 3          | Line 113 Column  | Empty to Loaded  |
|           |                   | 3                | Ratio is 3.95.   |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made in KCS**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value .          |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| KCS       | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P2 Line 202    | 3.42             | Intermodal Load  |
|           | Column 1          |                  | Factor           |
+-----------+-------------------+------------------+------------------+
| KCS       | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| KCS       | E1 P2 Lines 205,  | Region 7 E1 P2   | Private Line     |
|           | 207, 209, 210, &  | Lines 205, 207,  | Rental Costs are |
|           | 218 Column 13     | 209, 210, & 218  | zero.            |
|           |                   | Column 13        |                  |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Lines 109 & | Region 7 E2 P1   | Private Line     |
|           | 110 Column 3      | Lines 109 and    | Empty to Loaded  |
|           |                   | 110 Column 3     | Ratios are zero. |
+-----------+-------------------+------------------+------------------+
| KCS       | E2 P1 Line 113    | Region 7 E2 P1   | Private Line     |
|           | Column 3          | Line 113 Column  | Empty to Loaded  |
|           |                   | 3                | Ratio is 4.      |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made to NS**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| NS        | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decison.         |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P2 Line 202    | 3.87             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| NS        | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| NS        | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| NS        | E1 P2 Line 218    | Reg. 4 E1 P2     | Private Line     |
|           | Column 13         | Line 218 Column  | Rental Cost is   |
|           |                   | 13               | zero.            |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made to SOO(CP)**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P1 Lines 115 & | E1 P2 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P2 Line 202    | 2.27             | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| SOO(CP)   | E1 P2 Lines 205,  | Region 7 E1 P2   | Private Car      |
|           | 208, & 209 Column | Lines 205, 208,  | Rental Costs are |
|           | 13                | & 209 Column 13  | zero.            |
+-----------+-------------------+------------------+------------------+

**URCS Phase III Data Substitutions**

**Made to UP**

+-----------+-------------------+------------------+------------------+
| **Carrier | **E Table         | **Replaced By**  | **Description**  |
| /Region** | Location**        |                  |                  |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P1 Lines 115 & | Line 115 Column  | National Tank    |
|           | 116 Column 1      | 1 is 32.7        | Tare Weight      |
|           |                   |                  | Value.           |
|           |                   | Line 116 Column  |                  |
|           |                   | 1 is 39.2        |                  |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P1 Lines 115 & | E2 P1 Line 117   | No Tank          |
|           | 116 Columns 2 & 5 | Columns 2 & 5    | Operating        |
|           | thru 29           | thru 29          | Statistics       |
|           |                   |                  | calculated for   |
|           |                   |                  | these items.     |
+-----------+-------------------+------------------+------------------+
| UP        | E1 P2 Lines 215 & | E1 P2 Lines 215  | No costs         |
|           | 216 Column 2      | & 216 Column 13  | calculated for   |
|           |                   |                  | Tank Cars.       |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P1 Line 111    | 4162             | Intermodal       |
|           | Column 23         |                  | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P1 Line 111    | E2 P1 Line 111   | Intermodal       |
|           | Column 8          | Column 4         | Factor by STB    |
|           |                   |                  | Decision.        |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P2 Line 202    | 4.9              | Intermodal Load  |
|           | Column 1          |                  | Factor.          |
+-----------+-------------------+------------------+------------------+
| UP        | E1 P2 Line 201    | E1 P2 Line 202   | Box 40 Phased    |
|           | All Columns       | All columns      | out.             |
+-----------+-------------------+------------------+------------------+
| UP        | E2 P1 Line 101    | E2 P1 Line 102   | Box 40 Phased    |
|           | Columns 2, 3, 4,  | Columns 2, 3, 4, | out.             |
|           | & 24              | & 24             |                  |
+-----------+-------------------+------------------+------------------+
| UP        | E1 P2 Lines 213 & | Region 7 E1 P2   | Private Line     |
|           | 218 Column 13     | Lines 213 & 218  | Rental Costs are |
|           |                   | Column 13        | zero.            |
+-----------+-------------------+------------------+------------------+
| UP        | E1 P2 Lines 207 & | Region 7 E1 P2   | Private Line     |
|           | 208 Column 13     | Lines 207 & 208  | Rental Costs are |
|           |                   | Column 13        | negative.        |
+-----------+-------------------+------------------+------------------+