49 U.S.C. § 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.
Notes of Decisions
Cited in 2
cases, 1988–2001 · leading case: In the Matter of Iowa R.R. Co., Debtor. Union Pac. R.R. Co. v. Terry F. Moritz, Tr. of Iowa R.R. Co., 840 F.2d 535 (7th Cir. 1988).
In the Matter of Iowa R.R. Co., Debtor. Union Pac. R.R. Co. v. Terry F. Moritz, Tr. of Iowa R.R. Co., 840 F.2d 535 (7th Cir. 1988). “884 (1980), invoking authority under 49 U.S.C. § 11122 . It has not exercised regulatory power, however, with respect to freight or passenger interline balances.”
Erie-Niagara Rail Steering Comm. v. Surface Transp. Bd., 247 F.3d 437 (2d Cir. 2001). “Accordingly, the difference between i) the book value of Conrail’s assets or original market value of its stock and ii) the purchase price of Conrail is not a premium above actual value; rather it simply demonstrates that the actual value of Conrail had previously been…”
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