{"data":{"id":"us/49-cfr-1011.5","jurisdiction":"us","citation":"49 CFR 1011.5","heading":"Employee boards.","body":"This section covers matters assigned to the Accounting Board, a board of employees of the Board.\n(a) The Accounting Board has authority:\n(1) To permit departure from general rules prescribing uniform systems of accounts for carriers and other persons under the Interstate Commerce Act, and from the regulations governing accounting and reporting forms;\n(2) To prescribe rates of depreciation to be used by railroad and water carriers;\n(3) To issue special authorizations permitted by the regulations governing the destruction of records of carriers subject to the Interstate Commerce Act; and\n(4) To grant extensions of time for filing annual, periodic, and special reports in matters that do not involve taking testimony at a public hearing or the submission of evidence by opposing parties in the form of affidavits.\n(b) The board may certify any matter assigned to it to the Board.","path":["Title 49—Transportation","Subtitle B—Other Regulations Relating to Transportation","CHAPTER X—SURFACE TRANSPORTATION BOARD","SUBCHAPTER A—GENERAL RULES AND REGULATIONS","PART 1011—BOARD ORGANIZATION; DELEGATIONS OF AUTHORITY"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-49.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:34Z","sha256":"78bf60de2acdb861b230ce63a162154edfdd1cbf8944c07a0170a19dfddbd23e","source_id":"us-cfr","stale":true,"prev":"us/49-cfr-1011.4","next":"us/49-cfr-1011.6"},"notice":"GroundRules: Original legal text. Not legal advice."}