2012 US Code
Title 49 - Transportation
Subtitle IV - INTERSTATE TRANSPORTATION (§§ 10101 - 16106)
Part A - RAIL (§§ 10101 - 11908)
Chapter 111 - OPERATIONS (§§ 11101 - 11164)
Subchapter IV - RAILROAD COST ACCOUNTING (§§ 11161 - 11164)
Section 11164 - Accounting and cost reporting

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Metadata
Publication TitleUnited States Code, 2012 Edition, 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 IV - RAILROAD COST ACCOUNTING
Sec. 11164 - Accounting and cost reporting
Containssection 11164
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawYes
Dispositionstandard
Source CreditAdded Pub. L. 104-88, title I, §102(a), Dec. 29, 1995, 109 Stat. 836.
Statutes at Large References94 Stat. 1936, 1937, 1938
108 Stat. 1370
109 Stat. 836
Public Law ReferencesPublic Law 96-448, Public Law 103-272, Public Law 104-88

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RAILROAD COST ACCOUNTING - 49 U.S.C. § 11164 (2012)
§11164. Accounting and cost reporting

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.

(Added Pub. L. 104–88, title I, §102(a), Dec. 29, 1995, 109 Stat. 836.)

Prior Provisions

Provisions similar to those in this section were contained in section 11166 of this title 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. 104–88, §102(a).

Section 11164, added Pub. L. 96–448, title III, §302(a), Oct. 14, 1980, 94 Stat. 1936, related to certification of rail carrier cost accounting systems. See section 11162 of this title.

Section 11165, added Pub. L. 96–448, title III, §302(a), Oct. 14, 1980, 94 Stat. 1937, related to cost data availability. See section 11163 of this title.

Section 11166, added Pub. L. 96–448, title III, §302(a), Oct. 14, 1980, 94 Stat. 1937; amended Pub. L. 103–272, §4(j)(32), July 5, 1994, 108 Stat. 1370, related to accounting and cost reporting. See section 11164 of this title.

Section 11167, added Pub. L. 96–448, title III, §302(a), Oct. 14, 1980, 94 Stat. 1938; amended Pub. L. 103–272, §4(j)(33), July 5, 1994, 108 Stat. 1370, related to reports to Congress by Railroad Accounting Principles Board.

Section 11168, added Pub. L. 96–448, title III, §302(a), Oct. 14, 1980, 94 Stat. 1938, authorized appropriations for fiscal years 1981 to 1983.

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