GroundRules
49 CFR 1200.1: Financial statements released by carriers.
Where this section sits in the code
- Title 49—Transportation
- Subtitle B—Other Regulations Relating to Transportation
- CHAPTER X—SURFACE TRANSPORTATION BOARD
- SUBCHAPTER C—ACCOUNTS, RECORDS, AND REPORTS
- PART 1200—GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT
Carriers desiring to do so may prepare and publish financial statements in reports to stockholders and others, except in reports to this Board, based on generally accepted accounting principles for which there is authoritative support, provided that any variance from this Board's prescribed accounting rules contained in such statements is clearly disclosed in footnotes to the statements.
Collected 2026-08-27T02:26:34Z. Source file · JSON