; and (2) by adding at the end the following: (e) In making a determination under this section, the Board may not utilize a qualitative analysis in which the Board attempts to identify any feasible transportation alternatives that could be used by the shipper. . 5. Protections from unreasonable practices Section 10701 of title 49, United States Code, is amended by adding at the end the following: (e) (1) A rail carrier providing transportation subject to the jurisdiction of the Board under this part may not use an index when establishing fuel surcharges. (2) Any fuel surcharges imposed by the rail carrier shall be directly accounted for by changes to the carrier’s actual fuel prices. The carrier’s fuel surcharge may not be greater than the amount necessary to recover the carrier’s incremental fuel cost increases. (3) The Board is authorized to require any rail carrier to report actual fuel prices as necessary to carry out the purposes of this subsection. (4) A shipper may challenge a fuel surcharge as an unreasonable practice under section 10702(2) if such charges, as applied to that shipper, exceed the carrier’s incremental fuel costs. . 6. Revenue adequacy (a) Elimination of revenue adequacy test Section 10704(a) of title 49, United States Code, is amended by striking paragraph (3). (b) Railroad cost of capital Section 10704(a) of such title, as amended by subsection (a), is further amended by adding at the end the following: (3) In calculating a rail carrier’s cost of capital, the Board shall multiply the value of the capital by the sum of— (A) the current annual yield on a 10-year United States Treasury Bond; and (B) a prospective market risk premium, which shall not exceed 5 percent per year. .