{"data":{"id":"us/49-u.s.c.-11164","jurisdiction":"us","citation":"49 U.S.C. § 11164","heading":"Accounting and cost reporting","body":"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.","path":["Title 49—TRANSPORTATION","CHAPTER 111—OPERATIONS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc49@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:01:06Z","sha256":"d11bb351d7b8ad76832d5f75f8b8cebd81539ee272c1094d00b8152df51b88b2","source_id":"us","stale":true,"prev":"us/49-u.s.c.-11163","next":"us/49-u.s.c.-11301"},"notice":"GroundRules: Original legal text. Not legal advice."}