
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: 49USC11164]

 
                        TITLE 49--TRANSPORTATION
 
                 SUBTITLE IV--INTERSTATE TRANSPORTATION
 
                              PART A--RAIL
 
                         CHAPTER 111--OPERATIONS
 
                 SUBCHAPTER IV--RAILROAD COST ACCOUNTING
 
Sec. 11164. Accounting and cost reporting

    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.

(Added Pub. L. 104-88, title I, Sec. 102(a), Dec. 29, 1995, 109 Stat. 
836.)


                            Prior Provisions

    Provisions similar to those in this section were contained in 
section 11166 of this title prior to the general amendment of this 
subtitle by Pub. L. 104-88, Sec. 102(a).
    Prior sections 11164 to 11168 were omitted in the general amendment 
of this subtitle by Pub. L. 104-88, Sec. 102(a).
    Section 11164, added Pub. L. 96-448, title III, Sec. 302(a), Oct. 
14, 1980, 94 Stat. 1936, related to certification of rail carrier cost 
accounting systems. See section 11162 of this title.
    Section 11165, added Pub. L. 96-448, title III, Sec. 302(a), Oct. 
14, 1980, 94 Stat. 1937, related to cost data availability. See section 
11163 of this title.
    Section 11166, added Pub. L. 96-448, title III, Sec. 302(a), Oct. 
14, 1980, 94 Stat. 1937; amended Pub. L. 103-272, Sec. 4(j)(32), July 5, 
1994, 108 Stat. 1370, related to accounting and cost reporting. See 
section 11164 of this title.
    Section 11167, added Pub. L. 96-448, title III, Sec. 302(a), Oct. 
14, 1980, 94 Stat. 1938; amended Pub. L. 103-272, Sec. 4(j)(33), July 5, 
1994, 108 Stat. 1370, related to reports to Congress by Railroad 
Accounting Principles Board.
    Section 11168, added Pub. L. 96-448, title III, Sec. 302(a), Oct. 
14, 1980, 94 Stat. 1938, authorized appropriations for fiscal years 1981 
to 1983.
