The Northern Pacific Railway,  Interstate Commerce Commission Account 51 (Steam Locomotive) cards appear to have been created originally circa 1916. The cards are a record of the original Capital Costs and the any subsequent Capital Improvements. The cards only record Capital Costs, any repairs would have been charged to maintenance. They also record the Capital Value of the Locomotive at disposal after deprecation.

The scanning of these records was supported in part by a grant from the Tom E. Dailey Foundation