49 U.S. Code § 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.
Source(Added Pub. L. 104–88, title I, § 102(a),Dec. 29, 1995, 109 Stat. 834.)