Status of Statement No. 73

Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20


Issued: August 1983

Effective date:
For changes from retirement-replacement-betterment accounting to depreciation accounting made after June 30, 1983


Amends APB 20, paragraph 27


Affected by:
Superseded by FAS 154, paragraph C1(c)


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides