49 U.S.C. · Transportation
49 U.S.C. § 11142

Uniform accounting system

Ch. 111 — OPERATIONS
Title 49 U.S.C. ● ACTIVE Primary Source Ch. 111
Statutory Text

49 U.S.C. § 11142 — Uniform accounting system

U.S.C. Title 49 - TRANSPORTATION 49 U.S.C. United States Code, 2023 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.)

Editorial Notes

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).

Statutory Notes and Related Subsidiaries

Effective Date Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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