Ingram Industries, Inc. & Subsidiaries - Page 15




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          these records that were reused (as compared to being replaced)              
          was as follows:                                                             
                         Total number                                                 
                         contained in      Number    Number    Relative               
          portion                                                                     
          Item           2 EMD engines     reused replaced   of parts reused          
          Rocker arms           192            192       0       192/192 or           
          100%                                                                        
          Piston carriers        64             59       5       59/64 or 92.2%       
          Piston pins            64             54      10       54/64 or 84.4%       
          Cylinder heads         64             32      32       32/64 or 50%         
          Connecting rods        64             61       3       61/64 or 95.3%       
          Cylinder liners        64             59       5       59/64 or 92.2%       
          Pistons                64              0      64       0/64  or 0%          
          Total     576            457     119       457/576 =                        
          79.3%                                                                       
          A towboat’s horsepower is not increased, nor is its use or                  
          ability changed, as a result of the procedures.  The procedures             
          are performed to keep the towboats in good, safe, reliable, and             
          profitable operating condition.                                             
               The procedures performed by petitioners are consistent with            
          those performed by a majority of the inland-river towboat                   
          operators in the United States.  The probable and anticipated               
          useful life of a towboat is not extended as a result of the                 
          maintenance procedures in question.  A towboat engine would not             
          likely realize its anticipated useful life if the procedures in             








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Last modified: May 25, 2011