# § 11144. Records: form; inspection; preservation
**(a)** The Board may prescribe the form of records required to be prepared or compiled under this subchapter—
**(1)** by rail carriers and lessors, including records related to movement of traffic and receipts and expenditures of money; and
**(2)** by persons furnishing cars to or for a rail carrier providing transportation subject to the jurisdiction of the Board under this part to the extent related to those cars or that service.
**(b)** The Board, or an employee designated by the Board, may on demand and display of proper credentials—
**(1)** inspect and examine the lands, buildings, and equipment of a rail carrier or lessor; and
**(2)** inspect and copy any record of—
**(A)** a rail carrier, lessor, or association;
**(B)** a person controlling, controlled by, or under common control with a rail carrier if the Board considers inspection relevant to that person’s relation to, or transaction with, that rail carrier; and
**(C)** a person furnishing cars to or for a rail carrier if the Board prescribed the form of that record.
**(c)** The Board may prescribe the time period during which operating, accounting, and financial records must be preserved by rail carriers, lessors, and persons furnishing cars.
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**Source Credit**: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 835.)
## Editorial Notes
### Prior Provisions
A prior section 11144, , , ; , , , related to form, inspection, and preservation of records, prior to the general amendment of this subtitle by . See sections 11144, 14122, and 15722 of this title.
## Statutory Notes and Related Subsidiaries
### Effective Date
Section effective , except as otherwise provided in , see , set out as a note under .