Railway - Annual Report 2009

Current Assets:

• 1: Cash
• 2: Temporary investments
• 5: Accounts receivable, trade
• 7: Other accounts receivable
• : (Sub-total 5 & 7)
• 9: Less: Allowance for doubtful accounts
• 11: Material and supplies
• 13: Prepaid expenses
• 15: Other current assets
• 17: Future Income Taxes (Current)
• : Total: CURRENT ASSETS

Non-Current Assets:

• 21: Segregated assets
• 23: Long-term accounts receivable
• 25: Long-term investments
• 27: Long-term, intercorporate investments
• 31: Construction in progress
• 29: Property: Road
• 29: Property: Equipment
• 29: Property: Other
• 33: Less: Accumulated depreciation - Property
• 35: Deferred charges
• 36: Future Income Taxes (Non-current)
• 37: Intangible assets
• 39: Retired property
• : Total: NON-CURRENT ASSETS
• : Total: ASSETS

Current Liabilities:

• 41: Bank loans
• 43: Loans from Government of Canada
• 45: Accounts payable
• 47: Accrued liabilities
• 49: Notes and other loans payable
• 51: Income and other taxes payable
• 52: Future Income Taxes (Current)
• 53: Dividends payable
• 54: Stock-Based Employee Compensation Liabilities (Current)
• 55: Deferred revenue
• 57: Long-term debt maturing within one year
• 58: Lease obligations due within one year
• 59: Other current liabilities
• : Total: CURRENT LIABILITIES

Non-Current Liabilities:

• 61: Deferred liabilities
• 63: Future income taxes (Non-current)
• 65: Long-term debt
• 67: Lease obligations
• 69: Other deferred credits - Long-term
• 71: Minority shareholders' interest in subsidiary companies
• 73: Donations and grants
• 74: Investment tax credits
• 75: Stock-Based Employee Compensation Liabilities (Non-current)
• : Total: NON-CURRENT LIABILITIES

Shareholder's Equity:

• 81: Share capital
• 83: Contributed surplus
• 85: Retained earnings
• 87: Net investment in rail assets
• : Total: SHAREHOLDERS' EQUITY
• : Total: LIABILITIES

Revenues:

• 301, 302: Freight Revenue
• 321 - 335: Passenger Revenue
• 351 - 363: Miscellaneous Rail Revenue
• 367: Miscellaneous Rail Revenue
• 365: Revenue from Services for VIA
• 379: Government Payments - Inter-City Passenger Service Payments
• 381: Government Payments -Commuter Service Payments
• : TOTAL RAIL REVENUES
• : NON RAIL REVENUES
• : TOTAL REVENUES

Expenses (Way and Structures):

400 Administration 401 to 423 Track and Roadway - Maintenance 902 to 925 Track and Roadway - Amortization 431 to 437 Buildings - Maintenance 931 to 947 Buildings - Amortization 947 Leasehold Improvements - Amortization 441 to 446 Signals, Communications and Power - Maintenance 949 to 951 Signals, Communications and Power - Amortization 451 to 457 Terminals and Fuel Stations - Maintenance 957 to 963 Terminals and Fuel Stations - Amortization 461 to 481 Miscellaneous Way and Structures Expenses 967 to 969 Special Amortization Subtotal (20XX and 20XX $0)

Equipment:

500 Administration 501 to 503 Locomotives - Maintenance and Servicing 971 Locomotives - Amortization 511 to 517 Freight Cars - Maintenance 973 Freight Cars - Amortization 521 to 525 Passenger Cars - Maintenance and Servicing 975 Passenger Cars - Amortization 531 to 535 Intermodal Equipment - Maintenance 977 to 981 Intermodal Equipment - Amortization 537 to 539 Work Equipment and Roadway Machines - Maintenance 983 to 989 Work Equipment and Roadway Machines - Amortization 545 & 547 Other Equipment - Maintenance 991 to 995 Other Equipment - Amortization 551 to 566 Equipment Rents (Net) 571 to 580 Miscellaneous Equipment Expenses 997 to 999 Special Amortization Subtotal (20XX and 20XX $0)

Expenses (Cont'd) Rail Operation:

600 Administration 601 to 633 Train Related Expenses 641 to 661 Yard Related Expenses 671 & 673 Train Control 681 to 687 Station and Terminal Operation 701 to 711 Other Rail Operations 721 to 727 Other Transport Modes 731 to 739 Equipment Cleaning and Specialized Servicing 741 to 747 Casualties and Claims 751 & 755 Miscellaneous Operating Expense Subtotal (20XX and 20XX $0)

General:

800 to 820 Administration 821 to 839 Employee Benefits 843 to 849 Taxes and Other than on Income 851 to 867 Other General Expenses Subtotal (20XX and 20XX $0) Total Rail Expenses (20XX and 20XX $0) Non Rail Expenses (20XX and 20XX $0) Total Expenses (20XX and 20XX $0) 871 to 887 Other Income (+) and Charges (-) Total Expenses Including Other Income and Charges (20XX and 20XX $0) Income Before Income Taxes and Extraordinary Items (20XX and 20XX $0) 889 Income Taxes Net Income Before Extraordinary Items (20XX and 20XX $0) 891 Extraordinary Items Net Income for the Year (20XX and 20XX $0)

Detailed Income Statement - Passenger Revenue:

321 Inter-City Passenger Transportation Revenue 322 Deductions from Inter-City Passenger Transportation Revenue 325 Commuter Passenger Transportation Revenue 329 Sleeping and Lounge Car Revenue 331 On-board Food and Beverage Revenue 335 Other Passenger Revenue Total (20XX and 20XX $0)

Account No:

102-125 131-145 147 149-153 157-163 171-175 177-181 183-189 191-195 101 113

Property Accounts (Subject to Amortization):

Track and Roadway (except account 113) Buildings and Related Machinery and Equipment Leasehold Improvements Signals, Communications and Power Terminals and Fuel Stations Rolling Stock - Revenue Service Intermodal Equipment Work Equipment and Roadway Machines Other Equipment

Property Accounts (Not Subject to Amortization):

Land Used Track Material in Store

Assets:

Balance at the beginning of the year ($0) Additions ($0) Retirements ($0) Other Changes ($0) Balance at the end of the year ($0)

Accumulated Amortization:

Account No: 202-225 231-245 247 249-253 257-263 271-275 277-281 283-289 291-295 299*

Balance at beginning of Year:
Provisions for Amortization:
Original Cost Retierd:
Net Salvage:
Other Adjustments:
Balance at End of Year:
Net Book Value:

* Other accumulated amortization - account to be used only with authorization of Agency.

Railway Year End 2010 (Include all equipment, owned or foreign, operated in respondent's trains)

Passenger Trains

Line Number:

1. Train-Miles (0) 2. Train-Hours (0) 3. Horsepower-Miles (0) 4. Locomotive Unit-Miles: Train - Diesel 5. Other 6. Total (0) 7. Train Switching 1 - Diesel 8. Other 9. Total (0) 10. Yard Switching 1 - Diesel 11. Other 12. Total (0) 13. Helping, Doubling & Light 14. Grand Total (0) 15. Robot Car-Miles 16. Steam and Electric Generator Car-Miles 17. Car-Miles Passenger - Head-end Car 6 18. Meal Service and Lounge Car 7 19. Sleeping Car 20. Coach

21. Rail Diesel Car 2 22. Commuter Car 8 23. Total (0) 24. Car-Miles Freight Loaded 25. Empty 26. Caboose 27. Total (0) 28. Gross Ton-Miles Freight Train Cars, Contents and Cabooses 3 29. Passenger Train Cars - (Cars only) 4 30. Locomotives 31. Total (0) 34. Average Number of - Loaded 35. Freight Cars on Line 5 - Empty 36. Unserviceable 37. Total (0) 38. Revenue Passengers Carried - Inter-City 39. Commuter 40. Revenue Passenger-Miles - Inter-City 41. Commuter 42. Revenue-Tons Carried 42A. Tons received from Canadian connections Included in Line 42 Above 43. Revenue Ton-Miles 44. Revenue and Non-Revenue - Tons carried 45. Ton-Miles

Freight Trains: (0)
Locomotive Drawn: (0)
Rail Diesel Car: (0)
Total: (0)
Total Transportation Service: (0)
Work Train Service: (0)

1 - Division of switching locomotive miles between train and yard is optional but if any figures not actual then a note should explain this fact. Switching mileage may be calculated by multiplying switching hours by 6 m.p.h.
2 - Gasoline, Diesel, Electric Storage Battery and other Rail Diesel Cars, include Rail Diesel Baggage Cars.
3 - Exclusive of locomotive units.
4 - Show actual or estimated gross ton-miles for passenger equipment.

5 - To be calculated from bi-monthly count (Class 1 Railways) and monthly count (Class 2 and 3 Railways). This item should reflect the average number of cars physically on your lines (incl. foreign cars) during year. This average might be arrived at by counting the number of cars on your lines at noon on the fifteenth of each month and dividing by twelve, or by some similar method.
6 - Includes baggage cars, combination (baggage and other functions) cars and battery charger cars.
7 - Includes club cars with meal service and dome cars.
8 - Includes all car types used in commuter service.

Railway Year End 20XX:
Give particulars of the number of employees, their service hours and the total salaries and wages earned and charged to operating capital and other accounts in accordance with rules governing the uniform classification of railway employees, effective January 1, 1964.

Service Hours and Total Compensation:

Division Number:
01-10
11-26
27-41
42-79
81
83

Code Number:
001-073
101-173
201-274
302-539
791
991

Occupational Classification:
General
Road Maintenance
Equipment Maintenance
Transportation
Total (0)
Highway Transport (rail)
Outside Operations
Total (0)
Grand Total (0)

Number of Employees (Average): (0)
Actually Worked: (0)
Paid For: (0)
This Year: (0)
Applicable To Prior Years 1: (0)

Additional Information:

1. Part-time workers (not included above) 2. Total salaries and wages charged to Canadian Lines: A. Capital account B. Operating Expenses C. Stores, etc., not directly allocated to capital or expenses D. Total 3. Number and compensation of employees residing in Canada charged to lines outside Canada (not included) 4. Number and compensation of employees residing outside Canada charged to Canadian lines (included above) Paid during current year but applicable to prior years.

Note:
Compensation includes all salaries and wages paid to employees including vacations and leaves of absence with pay. Do not include such employee benefits as pensions or employee-related costs such as CPP, QPP, EI and health and welfare.

General:
All employees, including executives and support staff in addition to other management not assigned direct supervisory responsibilities in the following classes.

Road Maintenance:
All employees, including direct supervisory, involved in the maintenance of roadway, track, signals and bridges.

Equipment Maintenance:
All employees, including direct supervisory, involved in the maintenance of freight and passenger cars and equipment.

Transportation:
All employees, including direct supervisory, involved in the dispatching and operation of trains, in yard operations and in passenger on-board services.

Railway Year End 20XX:
(Show here the amounts of fuels consumed by all railway rolling stock in the service of the respondent.)
1. Litres
2. Imperial Gallons
3. Us Gallons

Oil (Litres or Gallons):
1. Diesel
2. Crude
3. Cost In $
4. Other (Specify)

Transportation Service:
Freight
Passenger
Yard Switching
Work Train Service
Total (0)

Consumed In:
Newfoundland
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon Territory
Northwest Territories
USA
Total Fuel Consumed (0)

Railway Year Ended 20XX:
(Note: Complete a separate schedule for each Province of operation)
1. In Miles
2. Opening Balance at Beginning of Year
3. Additions
4. Retirements
5. Closing Balance at End of Year

Track Owned By Respondent and Consolidated Companies:

1. Miles of First Main (Road) Operated 2. Miles of Second Main Track Operated 3. Miles of Other Main Track Operated 4. Miles of Passing Tracks and Crossovers 5. Miles of Industrial Tracks and Spurs 6. Miles of Yard Tracks Total Miles of Track Operated (0)

Track Operated Under Lease, Contract, Trackage Rights Or Jointly Owned:

1. Miles of First Main (Road) Operated 2. Miles of Second Main Track Operated 3. Miles of Other Main Track Operated 4. Miles of Passing Tracks and Crossovers 5. Miles of Industrial Tracks and Spurs 6. Miles of Yard Tracks Total Miles of Track Operated (0) Total Mileage Of All Track Operated (0)

Railway Year Ended 20XX:

Additions and Retirements:

1. Opening Balance (In Units) (0) 2. Placed in Service (0) 3. Converted from other class (0) 4. Converted to other class (0) 5. Retired from Service (0) 6. Closing balance (In Units) (0)

UCA Code and Description:

Road Freight: 101 Diesel, up to 2,999 H.P. 102 Diesel, 3,000 to 3,999 H.P. 103 Diesel, 4,000 to 4,999 H.P. 104 Diesel, 5,000 to 5,999 H.P. 105 Diesel, 6,000 H.P. and over Road Passenger: 114 Diesel 115 All Others Yard: 120 Diesel Leased: 130 Leased (all types) Associated Equipment: 141 Generator Cars 142 Robot Cars 143 Major Locomotive Components (Spares) Total: For Repair Expense Only: 190 Amounts Billed to Others ($) 191 Cost of Work Performed for Others ($)

Opening Balance (In Units): (0)
Placed In Service: (0)
Converted from other Class: (0)
Converted to other Class: (0)
Retired from Service: (0)
Closing Balance (In Units): (0)
Aggregate (H.P): (0)
Average Age: (0)

Additions and Retirements:

1. Opening Balance (In Units) (0) 2. Placed in Service (0) 3. Converted from other class (0) 4. Converted to other class (0) 5. Retired from Service (0) 6. Closing balance (In Units) (0)

UCA Code/Description:

300 Box Car - Standard, 40 foot 301 Box Car - Standard, 50 foot and longer 302 Box Car - Insulated 303 Box Car - Equipped 310 Hopper Car - Standard, Open 311 Hopper Car - Standard, Covered 312 Hopper Car - Equipped 320 Gondola Car, Standard 321 Gondola Car, Equipped 330 Refrigerator Car 340 Flat Car - General Service 341 Flat Car - Multi-Level 342 Flat Car - Intermodal 343 Flat Car - Bulkhead 344 Flat Car - Other 350 Stock Car 360 Caboose 380 All other Freight Cars Total: (0) For Repair Expense Only: 390 Amounts Billed to Others ($) 391 Cost of Work Performed for Others ($)

1. Opening Balance (In Units) (0)
2. Place in Service (0)
3. Converted from other class (0)
4. Converted to other class (0)
5. Retired from Service (0)
6. Closing balance (In Units) (0)
7. Aggregate Car Capacity (Tons) (0)

UCA Code:

500 501 502 503 507 508

Description:

Head-end Car Meal Service and Lounge Car Sleeping Car Coach Rail Diesel Car Commuter Car Total (0)

Additions and Retirements:

1. Opening Balance (In Units) (0) 2. Placed in Service (0) 3. Converted from other class (0) 4. Converted to other class (0) 5. Retired from Service (0) 6. Closing balance (In Units) (0)