### Question
Can you define what capital work means?


### Answer
**Capital work** is defined as the following in *49 U.S.C. § 28501*:

> maintenance, restoration, reconstruction, capacity enhancement, or rehabilitation work on trackage that would be treated, in accordance with generally accepted accounting principles, as a capital item rather than an expense

#### Citation:
  - *49 U.S.C. § 28501*
  - Heading: **SUBTITLE V-RAIL PROGRAMS > PART E-MISCELLANEOUS > CHAPTER 285-COMMUTER RAIL MEDIATION**

