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 2016_register executive 2018-02-07 article Rules and Regulations D09002ee1c7f65877 D09002ee1c7f658e6 United States Surface Transportation Board originator org United States Government Agency or Subagency The Surface Transportation Board (STB or Board) is adopting final rules that update the accounting and reporting requirements in its Uniform System of Accounts (USOA) for Class I Railroads so that they are more consistent with current generally accepted accounting principles (GAAP). The Board is also revising 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. 81 FR 19904 https://www.govinfo.gov/app/details/FR-2016-04-06/2016-07759 2016-07759 fr06ap16-13 4915-01-P Docket No. EP 720 https://www.govinfo.gov/app/details/FR-2016-04-06/2016-07759 https://www.govinfo.gov/content/pkg/FR-2016-04-06/html/2016-07759.htm https://www.govinfo.gov/content/pkg/FR-2016-04-06/pdf/2016-07759.pdf Railroads Uniform System of Accounts 20 p. 19904 19923 81 FR 19904 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. 81, Issue RULE 2016-07759 SURFACE TRANSPORTATION BOARD 2016-05-06 Docket No. EP 720 4915-01-P 2016-07759 Final rule.

The Surface Transportation Board (STB or Board) is adopting final rules that update the accounting and reporting requirements in its Uniform System of Accounts (USOA) for Class I Railroads so that they are more consistent with current generally accepted accounting principles (GAAP). The Board is also revising 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.

This rule is effective on May 6, 2016. Pedro Ramirez at (202) 245-0333. Assistance for the hearing impaired is available through the Federal Information Relay Service (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 , https://asc.fasb.org Vol. 81, no. 66 Office of the Federal Register, National Archives and Records Administration 2016-04-06 continuing daily deposited born digital 371 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-04-06 P0b002ee19859467c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr06ap16 https://www.govinfo.gov/app/details/FR-2016-04-06 https://www.govinfo.gov/content/pkg/FR-2016-04-06/pdf/FR-2016-04-06.pdf https://www.govinfo.gov/content/pkg/FR-2016-04-06/xml/FR-2016-04-06.xml fdlp 19857 20218 DGPO 2018-02-07 2024-06-02 FR-2016-04-06 machine generated eng FR FR-2016-04-06 81 66