The original question for this thread was whether photographs of rolling stock and details by class were included in the ICC valuation. I agree that values for freight cars (by enumeration and replacement costs) were included. I have not seen the ORER level of detail in the ICC valuation files, much less photographs. I did clearly state that I was focused on a railroad that did not have revenue rolling stock and my less in-depth experience with railroads that did. Do you have an example of the details provided in Account 53?
Dave -- ____________________________ David Bott, modeling the A&Y in '34
