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.
Pub. L. 104–88, title I, § 102(a)109 Stat. 836(Added , , .)
Editorial Notes
Prior Provisions
section 11166 of this titlePub. L. 104–88, § 102(a)Provisions similar to those in this section were contained in prior to the general amendment of this subtitle by .
Pub. L. 104–88, § 102(a)Prior sections 11164 to 11168 were omitted in the general amendment of this subtitle by .
Pub. L. 96–448, title III, § 302(a)94 Stat. 1936section 11162 of this titleSection 11164, added , , , related to certification of rail carrier cost accounting systems. See .
Pub. L. 96–448, title III, § 302(a)94 Stat. 1937section 11163 of this titleSection 11165, added , , , related to cost data availability. See .
Pub. L. 96–448, title III, § 302(a)94 Stat. 1937Pub. L. 103–272, § 4(j)(32)108 Stat. 1370section 11164 of this titleSection 11166, added , , ; amended , , , related to accounting and cost reporting. See .
Pub. L. 96–448, title III, § 302(a)94 Stat. 1938Pub. L. 103–272, § 4(j)(33)108 Stat. 1370Section 11167, added , , ; amended , , , related to reports to Congress by Railroad Accounting Principles Board.
Pub. L. 96–448, title III, § 302(a)94 Stat. 1938Section 11168, added , , , authorized appropriations for fiscal years 1981 to 1983.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–88section 2 of Pub. L. 104–88section 1301 of this titleSection effective , except as otherwise provided in , see , set out as a note under .