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The Board proposed certain changes to its general purpose costing system, the Uniform Railroad Costing System (URCS). Specifically, the Board proposed to adjust how URCS calculates certain system-average unit costs in Phase II, thereby obviating the need for URCS to apply a separate make-whole adjustment in Phase III. The Board also proposed other related changes to URCS that would result in more accurate movement costs, as well as changes to two of its reporting requirements that would help to support the proposed changes. In a Supplemental NPRM, the Board revised its proposal to eliminate the make-whole adjustment and other step functions by modifying certain URCS inputs and cost calculations.