Income Taxes	3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes [Text Block]	INCOME TAXES: The United States Short Line Tax Credit is an income tax track maintenance credit for Class II and Class III railroads to reduce their federal income tax based on qualified railroad track maintenance expenditures. Qualified expenditures include amounts incurred for maintaining track, including roadbed, bridges and related track structures owned or leased by a Class II or Class III railroad. The credit is equal to 50% of the qualified expenditures, subject to an annual limitation of $3,500 multiplied by the number of miles of railroad track owned or leased by the Class II or Class III railroad as of the end of their tax year. The United States Short Line Tax Credit was in existence from 2005 through 2011. On January 2, 2013, the United States Short Line Tax Credit was extended for 2012 and 2013. The extension of the United States Short Line Tax Credit produced book income tax benefits of $45.0 million for the three months ended March 31, 2013. The total tax credit impact in the three months ended March 31, 2013 included $41.0 million for the retroactive fiscal year 2012 tax benefit and $4.0 million associated with the three months ended March 31, 2013. The Company’s provision for income tax was $22.9 million for the three months ended March 31, 2014, which represented 36.6% of income before income taxes. Excluding the $45.0 million tax benefit from the United States Short Line Tax Credit, the Company’s provision for income tax for the three months ended March 31, 2013 was $20.0 million, which represented 34.7% of income before income taxes other than the benefit from the United States Short Line Tax Credit. The increase in the effective income tax rate for the three months ended March 31, 2014 was primarily attributable to changes in the mix of income among tax jurisdictions, particularly United States earnings at a higher marginal tax rate.

Income Taxes

3 Months Ended

Mar. 31, 2014

INCOME TAXES:

The United States Short Line Tax Credit is an income tax track maintenance credit for Class II and Class III railroads to reduce their federal income tax based on qualified railroad track maintenance expenditures. Qualified expenditures include amounts incurred for maintaining track, including roadbed, bridges and related track structures owned or leased by a Class II or Class III railroad. The credit is equal to 50% of the qualified expenditures, subject to an annual limitation of $3,500 multiplied by the number of miles of railroad track owned or leased by the Class II or Class III railroad as of the end of their tax year. The United States Short Line Tax Credit was in existence from 2005 through 2011. On January 2, 2013, the United States Short Line Tax Credit was extended for 2012 and 2013. The extension of the United States Short Line Tax Credit produced book income tax benefits of $45.0 million for the three months ended March 31, 2013. The total tax credit impact in the three months ended March 31, 2013 included $41.0 million for the retroactive fiscal year 2012 tax benefit and $4.0 million associated with the three months ended March 31, 2013.

The Company’s provision for income tax was $22.9 million for the three months ended March 31, 2014, which represented 36.6% of income before income taxes. Excluding the $45.0 million tax benefit from the United States Short Line Tax Credit, the Company’s provision for income tax for the three months ended March 31, 2013 was $20.0 million, which represented 34.7% of income before income taxes other than the benefit from the United States Short Line Tax Credit. The increase in the effective income tax rate for the three months ended March 31, 2014 was primarily attributable to changes in the mix of income among tax jurisdictions, particularly United States earnings at a higher marginal tax rate.