Form 1028 - Annual Property Report - 2012 Page 11
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124. Examples of Eligible MOW Expenses include, but are not limited to items from the following categories (reference to
lines in Schedule 410):
1-5 Superintendence
109 Roadway Machines
6-7 Roadway Maintenance (req. for sight lines) 110 Small Tools and Supplies
8-9 Tunnels and Subways
111 Removing Snow, Ice, and Sand
10-11 Elev. struct., Bridges, Trestles & Culverts 25-26 Public Improvements - Maintenance
12-15 Ties, Rail, and other Track Material
115-117 Injuries to persons, insurance
16-17 Ballast
1-117 Stationery and Printing
12-17 Track Laying and Surfacing
112-114 Empl Health And Welfare Benefits
102 Fences, Snowsheds, and Signs
148-150 Right-of-way Expenses
102 Roadway Buildings(MOW portion only)
124-126 and 139-141 Maint. of joint tracks,
103-104 Coal and Ore Wharves
yards, and other facilities - Dr.
106 TOFC/COFC Terminals
124-126 and 139-141 Maint. of joint tracks,
23 Communication Systems
yards, and other facilities - Cr.
21-22 Signals and Interlockers
5. Eligible Expenses for repairs to foreign cars damaged by derailment are determined on a case-by-case basis, net of
offsets.
Non-Eligible Expenses:
1. Expenses that were not incurred during the calendar year immediately preceding the statutory due date of this report
are NOT ELIGIBLE.
2. Expenses made outside of Michigan are not eligible.
3. Expenses from the following capital expenditure categories are not eligible:
(2) Land for transp. purposes
(29) Power Plants
(16) Station and Office Buildings
(31) Power Transmission Systems
(18) Water Stations
(35) Miscellaneous Structures
(19) Fuel Stations
(44) Shop Machinery
(20) Shops and Engine Houses
(45) Power Plant Machinery
(21) Grain Elevators
(52) Locomotives
(22) Storage Warehouses
(53-58) Railroad Cars
4. If you receive grants from the Michigan Department of Transportation for improvement of Public Crossings (21-22
signals, 25-26 Public Improvements-maintenance, Schedule 410 line 39 public
improvements), they are given "in and
out" treatment and are not eligible expenses for the purpose of the credit calculation. (Receipts are not revenue and
payments are not expenses.)
5. Expenses for cleanups of spills of cargo are NOT ELIGIBLE.
6. Expenses for removal of wrecked cars are NOT ELIGIBLE.
Maximum Credit Available (MCL 207.13(2))
The maintenance of way expense credits under MCL 207.13(2) and MCL 207.13a(5)(b)(ii) are not refundable or
deferrable. Expenses in excess of a company's property tax liability are not eligible for credit against prior or subsequent
years' liability.
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