Section 140.914 - Credits for improvements(a) Credit shall be made to the project for additions or improvements which provide for higher quality or increased service capability of the operating facility and which are provided solely for the benefit of the company.(b) Where buildings and other depreciable structures of a company which are integral to operation of rail traffic must be replaced, credit shall be made to the project as set forth in 23 CFR 646.216(c)(2) .(c) No credit is required for additions or improvements which are: (1) Necessitated by the requirements of the highway project.(2) Replacements which, although not identical, are of equivalent standard.(3) Replacements of devices or materials no longer regularly manufactured and the next highest grade or size is used.(4) Required by governmental and appropriate regulatory commission requirements.