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49 U.S.C. § 11164

Accounting and cost reporting

United States · Title 49 — TRANSPORTATION · Status: effective

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49 U.S.C. § 11164, Accounting and cost reporting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/490164
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.