avoidable cost
(1) the term “avoidable cost” means all expenses that would be incurred by a rail carrier in providing transportation that would not be incurred if the railroad line over which the transportation was provided were abandoned or if the transportation were discontinued. Expenses include cash inflows foregone and cash outflows incurred by the rail carrier as a result of not abandoning or discontinuing the transportation. Cash inflows foregone and cash outflows incurred include— (A) working capital and required capital expenditure; (B) expenditures to eliminate deferred maintenance; (C) the current cost of freight cars, locomotives, and other equipment; and (D) the foregone tax benefits from not retiring properties from rail service and other effects of applicable Federal and State income taxes; and