# § 11162. Rail carrier cost accounting system
**(a)** Each rail carrier shall have and maintain a cost accounting system that is in compliance with the rules promulgated by the Board under section 11161 of this title. A rail carrier may, after notifying the Board, make modifications in such system unless, within 60 days after the date of notification, the Board finds such modifications to be inconsistent with the rules promulgated by the Board under section 11161 of this title.
**(b)** For purposes of determining whether the cost accounting system of a rail carrier is in compliance with the rules promulgated by the Board, the Board shall have the right to examine and make copies of any documents, papers, or records of such rail carrier relating to compliance with such rules. Such documents, papers, and records (and any copies thereof) shall not be subject to the mandatory disclosure requirements of section 552 of title 5.
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**Source Credit**: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 836.)
## Editorial Notes
### Prior Provisions
Provisions similar to those in this section were contained in prior to the general amendment of this subtitle by .
A prior section 11162, added , , ; amended , , , related to cost accounting principles, 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 .