76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
1.9 KiB
Markdown
46 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "49 U.S.C. § 11142"
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description: "Uniform accounting system"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 49
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title_name: "TRANSPORTATION"
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chapter_number: "111"
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chapter_name: "OPERATIONS"
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section: "11142"
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citation: "49 U.S.C. § 11142"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc49@119-100.zip"
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source_identifier: "/us/usc/t49/s11142"
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source_file: "data/legal/raw/us/code/title-49/usc49.xml"
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source_hash: "7454da5a2bb27ee6335623c02f3c24e701df9f15f8e0b958fb8348d588519ec9"
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raw_snapshot_hash: "0786acdd244d8f42c5a8e8ed1ec2a8dcb47dd0e02a286752710a20745702a4fb"
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text_hash: "d8fcaeddc1058ee2f283b34afc2141ff05f21db6a43269bad281b64259c8e68b"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 49 U.S.C. § 11142 - Uniform accounting system
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## Text
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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.
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(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 834.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 11142, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1425; Pub. L. 96–448, 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. 104–88, § 102(a).
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Statutory Notes and Related Subsidiaries
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Effective DateSection effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.
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