49 CFR § 1200.1 - Financial statements released by carriers.

---
identifier: "/us/cfr/t49/s1200.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "49 CFR § 1200.1 - Financial statements released by carriers."
title_number: 49
title_name: "Transportation"
section_number: "1200.1"
section_name: "Financial statements released by carriers."
chapter_name: "SURFACE TRANSPORTATION BOARD"
subchapter_number: "C"
subchapter_name: "ACCOUNTS, RECORDS, AND REPORTS"
part_number: "1200"
part_name: "GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "49 U.S.C. 1321, 11142, 11143, 11144, 11145."
cfr_part: "1200"
---


# 1200.1 Financial statements released by carriers.

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.

[32 FR 20123, Dec. 20, 1967]