Burlington Northern Inc/DE – ‘10-K’ for 12/31/95 – EX-18

As of:  Monday, 4/1/96   ·   For:  12/31/95   ·   Accession #:  950131-96-1404   ·   File #:  0-20573

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         43    200K 
 2: EX-18       Letter of Coopers & Lybrand                            1      7K 
 3: EX-23       Consent of Coopers & Lybrand                           1      6K 
 4: EX-24       Power of Attorney                                      1      7K 
 5: EX-27       Financial Data Schedule                                2      8K 

EX-18   —   Letter of Coopers & Lybrand

EX-18
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                                                                      EXHIBIT 18

February 15, 1996                                                               

Mr. Denis E. Springer                                                           
Senior Vice President and Chief Financial Officer                               
Burlington Northern Inc.                                                        
1700 East Golf Road                                                             
Schaumburg, Illinois 60173-5860                                                 

Dear Mr. Springer:                                                              

We are providing this letter to you for inclusion as an exhibit to the          
Burlington Northern Inc. (the Company) Form 10-K filing pursuant to Item 601 of 
Regulation S-K.                                                                 

We have read management's justification for the change in accounting from the   
expensing of locomotive overhaul costs as incurred to the capitalization/       
accrual of such costs and depreciating/amortizing them over their estimated     
period of future benefit as contained in the Company's Form 10-K for the year   
ended December 31, 1995. Based on our reading of the data and discussions with  
Company officials of the business judgment relating to the change, we believe   
management's justification to be reasonable. Accordingly, in reliance on        
management's determination as regards elements of business judgment, we concur  
that the newly adopted accounting principle described above is preferable in the
Company's circumstances to the method previously applied.                       

Very truly yours,                                                               

COOPERS & LYBRAND L.L.P.                                                        

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		4/1/96		None on these Dates
		2/15/96
For Period End:		12/31/95
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