Unless otherwise provided in the text of the regulations, the following definitions apply in this part:

(a) Account means an account in the Board's Uniform System of Accounts for Railroad Companies (49 CFR part 1201).

(b) Act means the ICC Termination Act of 1995 (Pub. L. 104-88, 109 Stat. 803), as amended.

(c) Base year means the latest 12-month period, ending no earlier than 6 months prior to the filing of the abandonment or discontinuance application, for which data have been collected at the branch level as prescribed in §1152.30(b).

(d) Board means the Surface Transportation Board.

(e) Branch means a segment of line for which an application for abandonment or discontinuance, pursuant to 49 U.S.C. 10903, has been filed.

(f) Carrier means a railroad company or the trustee or trustees of a railroad company subject to regulation under 49 U.S.C., Subtitle IV, chapter 105.

(g) Designated state agency means the instrumentality created by a state or designated by appropriate authority to administer or coordinate its state rail plan.

(h) Forecast Year means the 12-month period, beginning with the first day of the month in which the application is filed with the Board, for which future revenues and costs are estimated.

(i) Form R-1 means the railroad's annual report filed with the Board in accordance with the requirements of 49 U.S.C. 11145.

(j) Offeror means a shipper, a state, the United States, a local or regional transportation authority, or any financially responsible person offering rail service continuation assistance under 49 U.S.C. 10904.

(k) URCS means the Uniform Railroad Costing System.

(l) Significant user means:

(1) Each of the 10 rail patrons which originated and/or received the largest number of carloads (or each patron if there are less than 10); and

(2) Any other rail patron which originated and/or received 50 or more carloads, on the line proposed for abandonment or discontinuance, during the 12-month period preceding the month in which notice is given of the abandonment or discontinuance application.

(m) Subsidy year means any 12-month period for which a subsidy agreement has been negotiated and is in operation.