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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 49 U.S.C. § 11142 Uniform accounting system us united_states_code code_section 49 TRANSPORTATION 111 OPERATIONS 11142 49 U.S.C. § 11142 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc49@119-100.zip /us/usc/t49/s11142 data/legal/raw/us/code/title-49/usc49.xml 7454da5a2bb27ee6335623c02f3c24e701df9f15f8e0b958fb8348d588519ec9 0786acdd244d8f42c5a8e8ed1ec2a8dcb47dd0e02a286752710a20745702a4fb d8fcaeddc1058ee2f283b34afc2141ff05f21db6a43269bad281b64259c8e68b 2026-07-04 official
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49 U.S.C. § 11142 - Uniform accounting system

Text

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. 10488, title I, § 102(a), Dec. 29, 1995, 109 Stat. 834.)

Notes

Editorial Notes

Prior ProvisionsA prior section 11142, Pub. L. 95473, Oct. 17, 1978, 92 Stat. 1425; Pub. L. 96448, 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. 10488, § 102(a).

Statutory Notes and Related Subsidiaries

Effective DateSection effective Jan. 1, 1996, except as otherwise provided in Pub. L. 10488, see section 2 of Pub. L. 10488, set out as a note under section 1301 of this title.