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U.S. Code, Title 49, Transportation
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 11164. Accounting and Cost Reporting
To obtain expense and revenue information for regulatory purposes, the Board may promulgate reasonable rules for rail carriers providing transportation subject to the jurisdiction of the Board under this part, prescribing expense and revenue accounting and reporting requirements consistent with generally accepted accounting principles uniformly applied to such carriers. Such requirements shall be cost effective and compatible with and not duplicative of the managerial and responsibility accounting requirements of those carriers.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 836.)
Provisions similar to those in this section were contained in section 11166 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).
Prior sections 11164 to 11168 were omitted in the general amendment of this subtitle by Pub. L. 104–88, § 102(a).
Section 11164, added Pub. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1936, related to certification of rail carrier cost accounting systems. See section 11162 of this title.
Section 11165, added Pub. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1937, related to cost data availability. See section 11163 of this title.
Section 11166, added Pub. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1937; amended Pub. L. 103–272, § 4(j)(32), July 5, 1994, 108 Stat. 1370, related to accounting and cost reporting. See section 11164 of this title.
Section 11167, added Pub. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1938; amended Pub. L. 103–272, § 4(j)(33), July 5, 1994, 108 Stat. 1370, related to reports to Congress by Railroad Accounting Principles Board.
Section 11168, added Pub. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1938, authorized appropriations for fiscal years 1981 to 1983.
SUBCHAPTER I—EQUIPMENT TRUSTS AND SECURITY INTERESTS
Sec.
11301. Equipment trusts: recordation; evidence of indebtedness.
SUBCHAPTER II—COMBINATIONS
11321. Scope of authority.
11322. Limitation on pooling and division of transportation or earnings.
11323. Consolidation, merger, and acquisition of control.
11324. Consolidation, merger, and acquisition of control: conditions of approval.
11325. Consolidation, merger, and acquisition of control: procedure.
11326. Employee protective arrangements in transactions involving rail carriers.
11327. Supplemental orders.
11328. Restrictions on officers and directors.
SUBCHAPTER I—EQUIPMENT TRUSTS AND SECURITY INTERESTS
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 11164. Accounting and Cost Reporting," U.S. Code, Title 49, Transportation in U.S. Code, Title 49, Transportation (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 9, 2025, http://www.originalsources.com/Document.aspx?DocID=4KWXYYD3K5UJAKM.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 11164. Accounting and Cost Reporting." U.S. Code, Title 49, Transportation, in U.S. Code, Title 49, Transportation, Washington, D.C., Government Printing Office, 2002, Original Sources. 9 May. 2025. http://www.originalsources.com/Document.aspx?DocID=4KWXYYD3K5UJAKM.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 11164. Accounting and Cost Reporting' in U.S. Code, Title 49, Transportation. cited in 2002, U.S. Code, Title 49, Transportation, Government Printing Office, Washington, D.C.. Original Sources, retrieved 9 May 2025, from http://www.originalsources.com/Document.aspx?DocID=4KWXYYD3K5UJAKM.
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