49 USC § 11164 - Accounting and cost reporting

---
identifier: "/us/usc/t49/s11164"
source: "usc"
legal_status: "official_legal_evidence"
title: "49 USC § 11164 - Accounting and cost reporting"
title_number: 49
title_name: "TRANSPORTATION"
section_number: "11164"
section_name: "Accounting and cost reporting"
chapter_number: 111
chapter_name: "OPERATIONS"
subchapter_number: "IV"
subchapter_name: "RAILROAD COST ACCOUNTING"
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. 836.)"
---


# § 11164. Accounting and cost reporting

To obtain expense and revenue information for regulatory purposes, the Board may promulgate reasonable rules for rail carriers providing transportation subject to the jurisdiction of the Board under this part, prescribing expense and revenue accounting and reporting requirements consistent with generally accepted accounting principles uniformly applied to such carriers. Such requirements shall be cost effective and compatible with and not duplicative of the managerial and responsibility accounting requirements of those carriers.

---

**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 .

Prior sections 11164 to 11168 were omitted in the general amendment of this subtitle by .

Section 11164, added , , , related to certification of rail carrier cost accounting systems. See .

Section 11165, added , , , related to cost data availability. See .

Section 11166, added , , ; amended , , , related to accounting and cost reporting. See .

Section 11167, added , , ; amended , , , related to reports to Congress by Railroad Accounting Principles Board.

Section 11168, added , , , authorized appropriations for fiscal years 1981 to 1983.

## Statutory Notes and Related Subsidiaries

### Effective Date

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