Tentative Railroad Track Maintenance Credit is equal to 50% of your qualified track maintenance.
Cap on Tax Credit @ $3500/mile of track shows you the maximum amount of credits you could claim based on your track mileage.
Tax Credit Available for Transfer shows you the amount of money you may be eligible to get back from the credit but are not using. This is the value of the credit you have remaining shown in dollars - or the amount of credits, in dollars, you could transfer to another railroad, shipper or supplier.
Miles Available for Transfer expressed as $3500/mile shows you how many miles you may have available to trade to another railroad, shipper or supplier. This is the value of the credit you have available shown in the number of miles you could trade.
Tax Credit to be gained shows you the amount of money you are not utilizing for the 45G tax credit. If there is an amount in this field, you could be obtaining additional credits from another railroad.
Miles Available to obtain from another railroad expressed as $3500/mile shows you how many additional tax credit miles you may be able to purchase.