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► 49 U.S.C. § 11142 49 u.s.c. · operations · title 49
49 U.S.C. § 11142
Uniform accounting system
Title 49 USC
● ACTIVE
Ch. 111
Jurisdiction Federal — United States
Chapter OPERATIONS
Primary Source uscode.house.gov ↗
Federation ID OM-USC49-SEC-4A14D9
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 49 - TRANSPORTATION 49 U.S.C. United States Code, 2023 Edition Title 49 - TRANSPORTATION SUBTITLE IV - INTERSTATE TRANSPORTATION PART A - RAIL CHAPTER 111 - OPERATIONS SUBCHAPTER III - REPORTS AND RECORDS Sec. 11142 - Uniform accounting system From the U.S. Government Publishing Office, www.gpo.gov

§11142. Uniform accounting system

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. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.)

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.

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The statutory text of 49 U.S.C. § 11142 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 49 U.S.C. § 11141 49 U.S.C. § 11143 →
Chapter 111 — OPERATIONS
49 U.S.C. § 1110149 U.S.C. § 1110249 U.S.C. § 1110349 U.S.C. § 1112149 U.S.C. § 1112249 U.S.C. § 1112349 U.S.C. § 1112449 U.S.C. § 1114149 U.S.C. § 1114249 U.S.C. § 1114349 U.S.C. § 1114449 U.S.C. § 1114549 U.S.C. § 1116149 U.S.C. § 1116249 U.S.C. § 1116349 U.S.C. § 11164
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49 U.S.C.
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49 U.S.C. § 11142
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111 — OPERATIONS
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Transportation — 49 U.S.C. § 11142