49 CFR § 1011.5 - Employee boards.

---
identifier: "/us/cfr/t49/s1011.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1011.5 - Employee boards."
title_number: 49
title_name: "Transportation"
section_number: "1011.5"
section_name: "Employee boards."
chapter_name: "SURFACE TRANSPORTATION BOARD"
subchapter_number: "A"
subchapter_name: "GENERAL RULES AND REGULATIONS"
part_number: "1011"
part_name: "BOARD ORGANIZATION; DELEGATIONS OF AUTHORITY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 553; 31 U.S.C. 9701; 49 U.S.C. 1301, 1321, 11123, 11124, 11144, 14122, and 15722."
regulatory_source: "67 FR 60167, Sept. 25, 2002, unless otherwise noted."
cfr_part: "1011"
---


# 1011.5 Employee boards.

This section covers matters assigned to the Accounting Board, a board of employees of the Board.

(a) The Accounting Board has authority:

(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;

(2) To prescribe rates of depreciation to be used by railroad and water carriers;

(3) To issue special authorizations permitted by the regulations governing the destruction of records of carriers subject to the Interstate Commerce Act; and

(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.

(b) The board may certify any matter assigned to it to the Board.