49 USC 11142: Uniform accounting system
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*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

49 USC 11142: Uniform accounting system Text contains those laws in effect on January 6, 2026
From Title 49-TRANSPORTATIONSUBTITLE IV-INTERSTATE TRANSPORTATIONPART A-RAILCHAPTER 111-OPERATIONSSUBCHAPTER III-REPORTS AND RECORDS
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§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.