49 USC § 11142 - Uniform accounting system

---
identifier: "/us/usc/t49/s11142"
source: "usc"
legal_status: "official_legal_evidence"
title: "49 USC § 11142 - Uniform accounting system"
title_number: 49
title_name: "TRANSPORTATION"
section_number: "11142"
section_name: "Uniform accounting system"
chapter_number: 111
chapter_name: "OPERATIONS"
subchapter_number: "III"
subchapter_name: "REPORTS AND RECORDS"
part_number: "A"
part_name: "RAIL"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 834.)"
---


# § 11142. Uniform accounting system

The Board may prescribe a uniform accounting system for classes of rail carriers providing transportation subject to the jurisdiction of the Board under this part. To the maximum extent practicable, the Board shall conform such system to generally accepted accounting principles, and shall administer this subchapter in accordance with such principles.

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**Source Credit**: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 834.)

## Editorial Notes

### Prior Provisions

A prior section 11142, , , ; , , , related to uniform accounting system, prior to the general amendment of this subtitle by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , except as otherwise provided in , see , set out as a note under .