locked The end of Southern steam and "Extraordinary Obsolesce"
From the SRHA Archives:
When the Southern dieselized, many structures, tracks, etc. were rendered obsolete but still on the company’s books as assets. Rather than "write them down” over the usual IRS and AAR schedules, "Extraordinary Obsolesce” inventories were prepared and circulated so accounting paperwork and AFEs (authorizations) for their removal could be prepared.
The SRHA archives largest group of such files appear to be in the late 1940s to early 1950s when the Southern stopped using steam locomotives. I have uploaded one example from the Alabama Great Southern (AGS) on to Google Drive. The summary provides a good list of steam facilities to be retired. Note: the summaries changed quite often in the process. If another use was found for a track that had been used exclusively for steam servicing, for example, local operating or engineering people could ask that it retained.
As the Southern Railway “System” was still very much the corporate and accounting structure in 1950, there are multiple reports for AGS, CNO&TP, Southern, etc. and then for various operating divisions or terminals.
The Google Drive link is:
PS We hope to be able to continue our monthly archives work sessions from now on. The (third weekend) July session is scheduled for the 16th and 17th.