All costs, including labor and material, associated with the repair or replacement in kind of signals, track, track structures (including bridges or tunnels) or roadbeds that were damaged in a collision, derailment or other reportable event. When track, signals, structures, etc. are damaged beyond repair, the current cost of new materials is to be used. However, replacement of second-hand rail with second-hand rail, may be charged at the current cost of such rail. (FRA2)