consolidated results of operations, financial condition, or liquidity after taking into account liabilities and insurance recoveries previously recorded for these matters.
Indemnities – Our maximum potential exposure under indemnification arrangements, including certain tax indemnifications, can range from a specified dollar amount to an unlimited amount, depending on the nature of the transactions and the agreements.
Due to uncertainty as to whether claims will be made or how they will be resolved, we cannot reasonably determine the probability of an adverse claim or reasonably estimate any adverse liability or the total maximum exposure under these indemnification arrangements.
We do not have any reason to believe that we will be required to make any material payments under these indemnity provisions.
Climate Change – Although climate change could have an adverse impact on our operations and financial performance in the future (see Risk Factors under Item 1A of this report), we are currently unable to predict the manner or severity of such impact.
However, we continue to take steps and explore opportunities to reduce the impact of our operations on the environment, including investments in new technologies, using training programs to reduce fuel consumption, and changing our operations to increase fuel efficiency.
CRITICAL ACCOUNTING POLICIES Our Consolidated Financial Statements have been prepared in accordance with GAAP.
The preparation of these financial statements requires estimation and judgment that affect the reported amounts of revenues, expenses, assets, and liabilities.
We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
The following critical accounting policies are a subset of our significant accounting policies described in Note 2 to the Financial Statements and Supplementary Data, Item 8.
These critical accounting policies affect significant areas of our financial statements and involve judgment and estimates.
If these estimates differ significantly from actual results, the impact on our Consolidated Financial Statements may be material.
Personal Injury – The cost of personal injuries to employees and others related to our activities is charged to expense based on estimates of the ultimate cost and number of incidents each year.
We use an actuarial analysis to measure the expense and liability, including unasserted claims.
The Federal Employers’ Liability Act (FELA) governs compensation for work-related accidents.
Under FELA, damages are assessed based on a finding of fault through litigation or out-of-court settlements.
We offer a comprehensive variety of services and rehabilitation programs for employees who are injured at work.
Our personal injury liability is not discounted to present value.
Approximately 90% of the recorded liability is related to asserted claims, and approximately 10% is related to unasserted claims at December 31, 2012.
Because of the uncertainty surrounding the ultimate outcome of personal injury claims, it is reasonably possible that future costs to settle these claims may range from approximately $334 million to $368 million.
We record an accrual at the low end of the range as no amount of loss within the range is more probable than any other.
Estimates can vary over time due to evolving trends in litigation.
Our personal injury liability activity was as follows:
## Table 0 ##
## Table 1 ##
[a] Includes a weighted-average composite depreciation rate for rail in high-density traffic corridors as discussed below.
[b] Other includes grading, bridges and tunnels, signals, buildings, and other road assets.
Property and Depreciation – Our railroad operations are highly capital intensive, and our large base of homogeneous, network-type assets turns over on a continuous basis.
Each year we develop a capital program for the replacement of assets and for the acquisition or construction of assets that enable us to enhance our operations or provide new service offerings to customers.
Assets purchased or constructed throughout the year are capitalized if they meet applicable minimum units of property criteria.
Properties and equipment are carried at cost and are depreciated on a straight-line basis over their estimated service lives, which are measured in years, except for rail in high-density traffic corridors (i. e. , all rail lines except for those subject to abandonment, yard and switching tracks, and electronic yards) for which lives are measured in millions of gross tons per mile of track.
We use the group method of depreciation in which all items with similar characteristics, use, and expected lives are grouped together in asset classes, and are depreciated using composite depreciation rates.
The group method of depreciation treats each asset class as a pool of resources, not as singular items.
We currently have more than 60 depreciable asset classes, and we may increase or decrease the number of asset classes due to changes in technology, asset strategies, or other factors.
We determine the estimated service lives of depreciable railroad assets by means of depreciation studies.
We perform depreciation studies at least every three years for equipment and every six years for track assets (i. e. , rail and other track material, ties, and ballast) and other road property.
Our depreciation studies take into account the following factors: ?
Statistical analysis of historical patterns of use and retirements of each of our asset classes; ?
Evaluation of any expected changes in current operations and the outlook for continued use of the assets; ?
Evaluation of technological advances and changes to maintenance practices; and ?
Expected salvage to be received upon retirement.
For rail in high-density traffic corridors, we measure estimated service lives in millions of gross tons per mile of track.
It has been our experience that the lives of rail in high-density traffic corridors are closely correlated to usage (i. e. , the amount of weight carried over the rail).
The service lives also vary based on rail weight, rail condition (e. g. , new or secondhand), and rail type (e. g. , straight or curve).
Our depreciation studies for rail in high density traffic corridors consider each of these factors in determining the estimated service lives.
For rail in high-density traffic corridors, we calculate depreciation rates annually by dividing the number of gross ton-miles carried over the rail (i. e. , the weight of loaded and empty freight cars, locomotives and maintenance of way equipment transported over the rail) by the estimated service lives of the rail measured in millions of gross tons per mile.
For all other depreciable assets, we compute depreciation based on the estimated service lives of our assets as determined from
For retirements of depreciable railroad properties that do not occur in the normal course of business, a gain or loss may be recognized if the retirement meets each of the following three conditions: (i) it is unusual, (ii) it is material in amount, and (iii) it varies significantly from the retirement profile identified through our depreciation studies.
During the last three fiscal years, no gains or losses were recognized due to the retirement of depreciable railroad properties.
A gain or loss is recognized in other income when we sell land or dispose of assets that are not part of our railroad operations.
Income Taxes – We account for income taxes by recording taxes payable or refundable for the current year and deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns.
These expected future tax consequences are measured based on current tax law; the effects of future tax legislation are not anticipated.
Future tax legislation, such as a change in the corporate tax rate, could have a material impact on our financial condition, results of operations, or liquidity.
For example, a 1% increase in future income tax rates would increase our deferred tax liability by approximately $390 million.
When appropriate, we record a valuation allowance against deferred tax assets to reflect that these tax assets may not be realized.
In determining whether a valuation allowance is appropriate, we consider whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based on management’s judgments using available evidence for purposes of estimating whether future taxable income will be sufficient to realize a deferred tax asset.
In 2015 and 2014, there were no valuation allowances.
We recognize tax benefits that are more likely than not to be sustained upon examination by tax authorities.
The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement.
A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in our tax returns that do not meet these recognition and measurement standards.
Pension and Other Postretirement Benefits – We use an actuarial analysis to measure the liabilities and expenses associated with providing pension and medical and life insurance benefits (OPEB) to eligible employees.
In order to use actuarial methods to value the liabilities and expenses, we must make several assumptions.
The critical assumptions used to measure pension obligations and expenses are the discount rate and expected rate of return on pension assets.
For OPEB, the critical assumptions are the discount rate and health care cost trend rate.
We evaluate our critical assumptions at least annually, and selected assumptions are based on the following factors: ?
Discount rate is based on a Mercer yield curve of high quality corporate bonds (rated AA by a recognized rating agency) for which the timing and amount of cash flows matches our plans’ expected benefit payments.  ?
Expected return on plan assets is based on our asset allocation mix and our historical return, taking into consideration current and expected market conditions.  ?
Health care cost trend rate is based on our historical rates of inflation and expected market conditions.
The following tables present the key assumptions used to measure net periodic pension and OPEB cost/(benefit) for 2015 and the estimated impact on 2015 net periodic pension and OPEB cost/(benefit) relative to a change in those assumptions:
## Table 2 ##
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Union Pacific Corporation and Subsidiary Companies For purposes of this report, unless the context otherwise requires, all references herein to the “Corporation”, “Company”, “UPC”, “we”, “us”, and “our” mean Union Pacific Corporation and its subsidiaries, including Union Pacific Railroad Company, which will be separately referred to herein as “UPRR” or the “Railroad”.1.
Nature of Operations Operations and Segmentation – We are a Class I railroad operating in the U. S.  Our network includes 32,084 route miles, linking Pacific Coast and Gulf Coast ports with the Midwest and Eastern U. S.  gateways and providing several corridors to key Mexican gateways.
We own 26,064 miles and operate on the remainder pursuant to trackage rights or leases.
We serve the western two-thirds of the country and maintain coordinated schedules with other rail carriers for the handling of freight to and from the Atlantic Coast, the Pacific Coast, the Southeast, the Southwest, Canada, and Mexico.
Export and import traffic is moved through Gulf Coast and Pacific Coast ports and across the Mexican and Canadian borders.
The Railroad, along with its subsidiaries and rail affiliates, is our one reportable operating segment.
Although we provide and analyze revenue by commodity group, we treat the financial results of the Railroad as one segment due to the integrated nature of our rail network.
The following table provides freight revenue by commodity group:

Tables referenced above, in order (Table 0 first):
<table><tr><td><i>Millions</i></td><td> <i>2012</i></td><td><i>2011</i></td><td><i>2010</i></td></tr><tr><td>Beginning balance</td><td>$368</td><td>$426</td><td>$545</td></tr><tr><td>Current year accruals</td><td>121</td><td>118</td><td>155</td></tr><tr><td>Changes in estimates for prior years</td><td>-58</td><td>-71</td><td>-101</td></tr><tr><td>Payments</td><td>-97</td><td>-105</td><td>-173</td></tr><tr><td>Ending balance at December 31</td><td>$334</td><td>$368</td><td>$426</td></tr><tr><td>Current portion, ending balance atDecember 31</td><td>$95</td><td>$103</td><td>$140</td></tr></table>
<table><tr><td><i>Millions, Except Percentages</i><i>As of December 31, 2011</i></td><td rowspan="2"><i>Cost</i> $5,098</td><td rowspan="2"><i>Accumulated</i><i>Depreciation</i> $N/A</td><td rowspan="2"><i>Net Book</i><i>Value</i> $5,098</td><td rowspan="2"><i>DepreciationRate for 2011</i> N/A</td></tr><tr><td>Land</td></tr><tr><td>Road:</td><td></td><td></td><td></td><td></td></tr><tr><td>Rail and other track material [a]</td><td>12,461</td><td>4,592</td><td>7,869</td><td>3.3%</td></tr><tr><td>Ties</td><td>7,987</td><td>2,028</td><td>5,959</td><td>2.9%</td></tr><tr><td>Ballast</td><td>4,178</td><td>1,008</td><td>3,170</td><td>3.0%</td></tr><tr><td>Other [b]</td><td>14,118</td><td>2,502</td><td>11,616</td><td>2.6%</td></tr><tr><td>Total road</td><td>38,744</td><td>10,130</td><td>28,614</td><td>2.9%</td></tr><tr><td>Equipment:</td><td></td><td></td><td></td><td></td></tr><tr><td>Locomotives</td><td>6,502</td><td>3,003</td><td>3,499</td><td>5.7%</td></tr><tr><td>Freight cars</td><td>1,957</td><td>1,061</td><td>896</td><td>3.5%</td></tr><tr><td>Work equipment and other</td><td>529</td><td>57</td><td>472</td><td>6.5%</td></tr><tr><td>Total equipment</td><td>8,988</td><td>4,121</td><td>4,867</td><td>5.3%</td></tr><tr><td>Technology and other</td><td>610</td><td>259</td><td>351</td><td>12.3%</td></tr><tr><td>Construction in progress</td><td>1,004</td><td>-</td><td>1,004</td><td>N/A</td></tr><tr><td>Total</td><td>$54,444</td><td>$14,510</td><td>$39,934</td><td>N/A</td></tr></table>
<table><tr><td>Assumptions</td><td>Pension</td><td>OPEB</td></tr><tr><td>Discount rate</td><td>3.94%</td><td>3.74%</td></tr><tr><td>Expected return on plan assets</td><td>7.50%</td><td>N/A</td></tr><tr><td>Compensation increase</td><td>4.00%</td><td>N/A</td></tr><tr><td>Health care cost trend rate:</td><td></td><td></td></tr><tr><td>Pre-65 current</td><td>N/A</td><td>6.34%</td></tr><tr><td>Pre-65 level in 2028</td><td>N/A</td><td>4.50%</td></tr></table>

Question: Which total road exceeds 20% of total in net book value?
Answer: 5722.8
Reasoning program: multiply(28614,0.2)