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<abstract>1.  A carrier is entitled to a partial refund of an amount setoff for
damage to a dining table where the agency incorrectly applied a 
depreciated rate of 50 percent of the replacement value to compute the 
setoff amount, instead of using the maximum depreciation rate of 75 
percent, as required by its own depreciation guide for a 20-year-old 
wooden furniture piece. &lt;p/&gt;2.  A shipper establishes a prima facie case of carrier liability for 
damage to the shipper&apos;s property by showing tender of the property to 
the carrier, delivery in a more damaged condition, and the amount of 
the damages.  Thereafter, the carrier has the burden of proving that 
it was free from negligence and that an excepted cause was the sole 
cause of the damage.  Thus, a carrier that merely offers its 
conclusion based on an inspection that the damage was not 
transit-related has not met its burden when the carrier&apos;s inventory 
sheet does not list the damage as preexisting damage, and the 
carrier&apos;s rider, prepared when the carrier removed the items from 
storage, likewise does not list the damage. </abstract>
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