URCS is the general purpose rail costing system used to estimate variable and total unit costs for Class I railroads. The Western Coal Traffic League and other parties argue that BNSF's acquisition price produced an $8.1 billion write-up in the railroad's net investment base for URCS costing purposes, and decreased BNSF's 2010 annual depreciation calculations by $128 million. WCTL suggests that the Board should, beginning with its 2010 findings, adjust BNSF's URCS costs by removing the $8.1 billion write-up and correspondingly adjusting the railroad's annual depreciation.