. [00]  The court arrived at this number by taking the Department's $0,000,000,000 DCF value for CSXT and subtracting $000 million to account for CSXT's intangible property. [00]  The court reached this number by taking the $0,000,000,000 true market unit value of CSXT and allocating 0.000000% to Georgia. The court then deducted $0,000,000 to account for CSXT's motor vehicles, $0,000,000 to account for pollution control, and $00,000,000 to account for W & A exempt line.