United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2015_register executive 2018-02-23 article Proposed Rules D09002ee1c7f7638e D09002ee1c7f76400 United States Department of Transportation originator org United States Government Agency or Subagency United States Surface Transportation Board originator org United States Government Agency or Subagency The Surface Transportation Board proposes to revise its regulations to update the accounting and reporting requirements under its Uniform System of Accounts (USOA) for Class I Railroads to be more consistent with current generally accepted accounting principles (GAAP) and revise the schedules and instructions for the Annual Report for Class I Railroads (R-1 or Form R-1) to better meet regulatory requirements and industry needs. The intent of the proposed revisions is to promote sound and uniform accounting and financial reporting for the types of transactions and events described herein. 80 FR 39021 https://www.govinfo.gov/app/details/FR-2015-07-08/2015-15402 2015-15402 fr08jy15-23 4915-01-P Docket No. EP 720 https://www.govinfo.gov/app/details/FR-2015-07-08/2015-15402 https://www.govinfo.gov/content/pkg/FR-2015-07-08/html/2015-15402.htm https://www.govinfo.gov/content/pkg/FR-2015-07-08/pdf/2015-15402.pdf Railroads Uniform System of Accounts 25 p. 39021 39045 80 FR 39021 Title 49 Part 1201 49 CFR Part 1201 Accounting and Reporting of Business Combinations, Security Investments, Comprehensive Income, Derivative Instruments, and Hedging Activities; Federal Register Vol. 80, Issue PRORULE 2015-15402 DEPARTMENT OF TRANSPORTATION Surface Transportation Board 2015-08-07 2015-09-08 Docket No. EP 720 4915-01-P 2015-15402 Notice of proposed rulemaking.

The Surface Transportation Board proposes to revise its regulations to update the accounting and reporting requirements under its Uniform System of Accounts (USOA) for Class I Railroads to be more consistent with current generally accepted accounting principles (GAAP) and revise the schedules and instructions for the Annual Report for Class I Railroads (R-1 or Form R-1) to better meet regulatory requirements and industry needs. The intent of the proposed revisions is to promote sound and uniform accounting and financial reporting for the types of transactions and events described herein.

Comments on this proposed rulemaking are due on or before August 7, 2015; reply comments are due by September 8, 2015. Pedro Ramirez at (202) 245-0333. Assistance for the hearing impaired is available through the Federal Information Relay Services (FIRS) at 1-800-877-8339. Railroads Uniform System of Accounts Accounting and Reporting of Business Combinations, Security Investments, Comprehensive Income, Derivative Instruments, and Hedging Activities , http://www.stb.dot.gov https://asc.fasb.org www.stb.dot.gov Vol. 80, no. 130 Office of the Federal Register, National Archives and Records Administration 2015-07-08 continuing daily deposited born digital 473 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2015-07-08 P0b002ee19887285f 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr08jy15 https://www.govinfo.gov/app/details/FR-2015-07-08 https://www.govinfo.gov/content/pkg/FR-2015-07-08/pdf/FR-2015-07-08.pdf https://www.govinfo.gov/content/pkg/FR-2015-07-08/xml/FR-2015-07-08.xml fdlp 38913 39375 DGPO 2018-02-23 2024-06-02 FR-2015-07-08 machine generated eng FR FR-2015-07-08 80 130