FEDERAL · 49 U.S.C. · Chapter 111
Uniform accounting system
Current through Pub. L. 119-102
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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49 U.S.C. § 11142 (Uniform accounting system) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In the Matter of Iowa Railroad Company, Debtor. Union Pacific Railroad Company v. Terry F. Moritz, Trustee of Iowa Railroad Company
840 F.2d 535 (Seventh Circuit, 1988)
Erie-Niagara Rail Steering Committee v. Surface Transportation Board
247 F.3d 437 (Second Circuit, 2001)
Source Credit
History
(Added Pub. L. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.)
Editorial Notes
Editorial Notes
Prior Provisions
A 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).
Statutory Notes and Related Subsidiaries
Effective Date
Section 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.
Prior Provisions
A 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).
Statutory Notes and Related Subsidiaries
Effective Date
Section 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.