Railroad Cost of Capital1994

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The Commission is instituting a proceeding to determine the railroad industry's cost of capital for 1994. The decision solicits comments on: (1) the railroads' 1994 cost of debt capital; (2) the railroads' 1994 current cost of preferred stock equity capital; (3) the railroads' 1994 cost of common stock equity capital; and (4) the 1994 capital structure mix of the railroad industry on a market value basis.