2014 US Code
Title 49 - Transportation (Sections 101 - 80504)
Subtitle IV - Interstate Transportation (Sections 10101 - 16106)
Part A - Rail (Sections 10101 - 11908)
Chapter 111 - Operations (Sections 11101 - 11164)
Subchapter III - Reports and Records (Sections 11141 - 11145)
Sec. 11142 - Uniform accounting system

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 2, Title 49 - TRANSPORTATION
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 49 - TRANSPORTATION
SUBTITLE IV - INTERSTATE TRANSPORTATION
PART A - RAIL
CHAPTER 111 - OPERATIONS
SUBCHAPTER III - REPORTS AND RECORDS
Sec. 11142 - Uniform accounting system
Containssection 11142
Date2014
Laws In Effect As Of DateJanuary 5, 2015
Positive LawYes
Dispositionstandard
Source CreditAdded Pub. L. 104-88, title I, §102(a), Dec. 29, 1995, 109 Stat. 834.
Statutes at Large References92 Stat. 1425
94 Stat. 1934
109 Stat. 834
Public and Private LawsPublic Law 95-473, Public Law 96-448, Public Law 104-88

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49 U.S.C. § 11142 (2014)
§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.)

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).

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