
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC11142]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                         CHAPTER 111--OPERATIONS
 
                   SUBCHAPTER III--REPORTS AND RECORDS
 
Sec. 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, Sec. 102(a), Dec. 29, 1995, 109 Stat. 
834.)


                            Prior Provisions

    A prior section 11142, Pub. L. 95-473, Oct. 17, 1978, 92 Stat. 1425; 
Pub. L. 96-448, title III, Sec. 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, Sec. 102(a).
