A switching and terminal railroad is a freight
railroad
Rail transport (also known as train transport) is a means of transport using wheeled vehicles running in railway track, tracks, which usually consist of two parallel steel railway track, rails. Rail transport is one of the two primary means of ...
company whose primary purpose is to perform local switching services or to own and operate a
terminal facility.
Switching is a type of operation done within the limits of a
yard
The yard (symbol: yd) is an English units, English unit of length in both the British imperial units, imperial and US United States customary units, customary systems of measurement equalling 3 foot (unit), feet or 36 inches. Sinc ...
. It generally consists of making up and breaking up trains, storing and classifying cars, serving industries within yard limits, and other related purposes. Those movements are made at slow speed under special yard rules.
[ Bureau of Transportation Statistics]
Dictionary
, accessed November 2008
A terminal facility may include a
union freight station,
train ferry,
car float
A railroad car float or rail barge is a specialised form of Lighter (barge), lighter with railway tracks mounted on its deck used to move rolling stock across water obstacles, or to locations they could not otherwise go. An unpowered barge, it i ...
, or
bridge
A bridge is a structure built to Span (engineering), span a physical obstacle (such as a body of water, valley, road, or railway) without blocking the path underneath. It is constructed for the purpose of providing passage over the obstacle, whi ...
. Its purpose is to connect larger carriers to
other modes of transport or other carriers.
[
Those companies may be jointly owned by several major carriers, as are the Kansas City Terminal Railway, Belt Railway of Chicago, Terminal Railroad Association of St. Louis, Galveston Railroad, and Conrail Shared Assets Operations.
The ]Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administerin ...
provides tax incentives for this type of company,
References
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