Bureau of Transportation Statistics (BTS)
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Investments and Special Funds

1510.2 - Associated companies (other than subsidiary) net investments, advances, loans, and other amounts
1520 - Divisions ‑ nontransport, net investments, current net profit or loss, and receivables (net of payables)
1540 - Funds, special ‑ self‑insurance, uninsured losses
1550 - Funds, other ‑ capitalized interest, cash and securities posted with courts of law, equipment purchase funds, pension funds under carrier's control, sinking funds, utility deposits
1530 - Investments and receivables ‑ other, investments, securities, cash surrender value of officers' life insurance
1510.1 - Subsidiary companies (except as provided in Section 5‑2(c)), investments plus the equity in undistributed earnings, advances, loans, and other amounts