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<p>Although Amtrak does not make the depreciation and interest allocations available to the public, at least in its monthly operating reports, several reasonable allocation scenarios for these items can be deduced. </p> <p>Given the estimated life of Amtrak's assets, i.e. equipment, infrastructure, leasehold improvements, etc., it is plausible that approximately 80 per cent of the annual depreciation and interest charges are worn by the NEC, with a disproportionate amount of it being driven by the New Haven to Boston segment due to its relative recency of construction. </p> <p>If my assumption is correct, that leaves approximately 20 per cent of the depreciation and interest to be allocated to the equipment associated with the long distance trains and the corridor trains, plus the the infrastructure owned by Amtrak in Michigan, Pennsylvania, and Connecticut. Amtrak also has depreciation associated with the stations that it owns outside of the NEC as well as repair and maintenance facilities, e.g. Hialeah, FL, New Orleans, LA, Seattle, WA. Most of the depreciation and interest associated with these facilities would be allocated to the long distance trains, although some of it might be worn by the corridor trains. Without being able to examine Amtrak's property accounting records, it is impossible to say for sure how the depreciation is allocated.</p> <p>Amtrak is billed by the hoist railroads over which it runs its corridor and long distance trains. The billings probably contain a depreciation and capitalized interest component, although it is likely to be very small. </p>
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