
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC11161]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                         CHAPTER 111--OPERATIONS
 
                 SUBCHAPTER IV--RAILROAD COST ACCOUNTING
 
Sec. 11161. Implementation of cost accounting principles

    The Board shall periodically review its cost accounting rules and 
shall make such changes in those rules as are required to achieve the 
regulatory purposes of this part. The Board shall insure that the rules 
promulgated under this section are the most efficient and least 
burdensome means by which the required information may be developed for 
regulatory purposes. To the maximum extent practicable, the Board shall 
conform such rules to generally accepted accounting principles.

(Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 
835.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11163 of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
    A prior section 11161, added Pub. L. 96-448, title III, Sec. 302(a), 
Oct. 14, 1980, 94 Stat. 1934, related to Railroad Accounting Principles 
Board, prior to the general amendment of this subtitle by Pub. L. 104-
88, Sec. 102(a).

                  Section Referred to in Other Sections

    This section is referred to in section 11162 of this title.
