U.S.C. Title 49 - TRANSPORTATION 49 U.S.C. United States Code, 2024 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.
49 U.S.C. § 11142
§11142. Uniform accounting system
Edition 2024