Employee boards.

§ 1011.5 Employee boards. This section covers matters assigned to the Accounting Board, a board of employees of the Board. (a) The Accounting Board has authority: (1) To permit departure from general rules prescribing uniform systems of accounts for carriers and other persons under the Interstate Commerce Act, and from the regulations governing accounting and reporting forms; (2) To prescribe rates of depreciation to be used by railroad and water carriers; (3) To issue special authorizations permitted by the regulations governing the destruction of records of carriers subject to the Interstate Commerce Act; and (4) To grant extensions of time for filing annual, periodic, and special reports in matters that do not involve taking testimony at a public hearing or the submission of evidence by opposing parties in the form of affidavits. (b) The board may certify any matter assigned to it to the Board.