49 U.S.C.
United States Code, 2017 Edition
Title 49 - TRANSPORTATION
SUBTITLE IV - INTERSTATE TRANSPORTATION
PART A - RAIL
CHAPTER 111 - OPERATIONS
SUBCHAPTER III - REPORTS AND RECORDS
Sec. 11142 - Uniform accounting system
From the U.S. Government Publishing Office, www.gpo.gov

§11142. Uniform accounting system

The Board may prescribe a uniform accounting system for classes of rail carriers providing transportation subject to the jurisdiction of the Board under this part. To the maximum extent practicable, the Board shall conform such system to generally accepted accounting principles, and shall administer this subchapter in accordance with such principles.

(Added Pub. L. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.)

Prior Provisions

A prior section 11142, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1425; Pub. L. 96–448, title III, §301, Oct. 14, 1980, 94 Stat. 1934, related to uniform accounting system, prior to the general amendment of this subtitle by Pub. L. 104–88, §102(a).