Annual Waybill Compliance Survey

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§ 11145

TITLE 49—TRANSPORTATION

Prior sections 11124 to 11128 were omitted in the general amendment of this subtitle by Pub. L. 104–88,
§ 102(a).
Section 11124, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1422, related to rerouting traffic on failure of rail carrier to serve the public.
Section 11125, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1423; Pub. L. 98–216, § 2(15), Feb. 14, 1984, 98 Stat. 5; Pub.
L. 103–272, § 5(m)(28), July 5, 1994, 108 Stat. 1378, related
to directed rail transportation.
Section 11126, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1424; Pub. L. 103–272, § 5(m)(29), July 5, 1994, 108 Stat.
1378, related to distribution of coal cars.
Section 11127, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1424; Pub. L. 99–521, § 9(b)(1), (2), Oct. 22, 1986, 100 Stat.
2997, related to service of household goods freight forwarders.
Section 11128, Pub. L. 95–473, Oct. 17, 1978, 92 Stat.
1425, related to war emergencies and embargoes imposed by carriers. See section 11124 of this title.

SUBCHAPTER III—REPORTS AND RECORDS
§ 11141. Definitions
In this subchapter—
(1) the terms ‘‘rail carrier’’ and ‘‘lessor’’ include a receiver or trustee of a rail carrier and
lessor, respectively;
(2) the term ‘‘lessor’’ means a person owning
a railroad that is leased to and operated by a
carrier providing transportation subject to the
jurisdiction of the Board under this part; and
(3) the term ‘‘association’’ means an organization maintained by or in the interest of a
group of rail carriers providing transportation
or service subject to the jurisdiction of the
Board under this part that performs a service,
or engages in activities, related to transportation under this part.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 834.)
PRIOR PROVISIONS
A prior section 11141, Pub. L. 95–473, Oct. 17, 1978, 92
Stat. 1425; Pub. L. 99–521, § 9(c), Oct. 22, 1986, 100 Stat.
2997, defined terms for purposes of former sections 11141
to 11145 of this title, prior to the general amendment of
this subtitle by Pub. L. 104–88, § 102(a). See sections
11141, 14121, and 15721 of this title.

§ 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.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 834.)
PRIOR PROVISIONS
A prior section 11142, Pub. L. 95–473, Oct. 17, 1978, 92
Stat. 1425; Pub. L. 96–448, title III, § 301, Oct. 14, 1980, 94
Stat. 1934, related to uniform accounting system, prior
to the general amendment of this subtitle by Pub. L.
104–88, § 102(a).

§ 11143. Depreciation charges
The Board shall, for a class of rail carriers
providing transportation subject to its jurisdiction under this part, prescribe, and change when

necessary, those classes of property for which
depreciation charges may be included under operating expenses and a rate of depreciation that
may be charged to a class of property. The
Board may classify those rail carriers for purposes of this section. A rail carrier for whom depreciation charges and rates of depreciation are
in effect under this section for any class of property may not—
(1) charge to operating expenses a depreciation charge on a class of property other than
that prescribed by the Board;
(2) charge another rate of depreciation; or
(3) include other depreciation charges in operating expenses.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 834.)
PRIOR PROVISIONS
A prior section 11143, Pub. L. 95–473, Oct. 17, 1978, 92
Stat. 1426, related to depreciation charges, prior to the
general amendment of this subtitle by Pub. L. 104–88,
§ 102(a).

§ 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.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 835.)
PRIOR PROVISIONS
A prior section 11144, Pub. L. 95–473, Oct. 17, 1978, 92
Stat. 1426; Pub. L. 96–296, § 24(c), July 1, 1980, 94 Stat.
816, related to form, inspection, and preservation of
records, prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a). See sections 11144, 14122,
and 15722 of this title.

§ 11145. Reports by rail carriers, lessors, and associations
(a) The Board may require—
(1) rail carriers, lessors, and associations, or
classes of them as the Board may prescribe, to

§ 11161

TITLE 49—TRANSPORTATION

file annual, periodic, and special reports with
the Board containing answers to questions
asked by it; and
(2) a person furnishing cars to a rail carrier
to file reports with the Board containing answers to questions about those cars.
(b)(1) An annual report shall contain an account, in as much detail as the Board may require, of the affairs of the rail carrier, lessor, or
association for the 12-month period ending on
December 31 of each year.
(2) An annual report shall be filed with the
Board by the end of the third month after the
end of the year for which the report is made unless the Board extends the filing date or changes
the period covered by the report. The annual report and, if the Board requires, any other report
made under this section, shall be made under
oath.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 835.)
PRIOR PROVISIONS
A prior section 11145, Pub. L. 95–473, Oct. 17, 1978, 92
Stat. 1427; Pub. L. 96–296, § 5(b), July 1, 1980, 94 Stat. 796,
related to reports by carriers, lessors, and associations,
prior to the general amendment of this subtitle by Pub.
L. 104–88, § 102(a). See sections 11145, 14123, and 15723 of
this title.

SUBCHAPTER IV—RAILROAD COST
ACCOUNTING
§ 11161. Implementation of cost accounting principles
The Board shall periodically review its cost
accounting rules and shall make such changes in
those rules as are required to achieve the regulatory purposes of this part. The Board shall insure that the rules promulgated under this section are the most efficient and least burdensome
means by which the required information may
be developed for regulatory purposes. To the
maximum extent practicable, the Board shall
conform such rules to generally accepted accounting principles.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 835.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in section 11163 of this title prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).
A prior section 11161, added Pub. L. 96–448, title III,
§ 302(a), Oct. 14, 1980, 94 Stat. 1934, related to Railroad
Accounting Principles Board, prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).

§ 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

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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.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 836.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in section 11164 of this title prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).
A prior section 11162, added Pub. L. 96–448, title III,
§ 302(a), Oct. 14, 1980, 94 Stat. 1935; amended Pub. L.
103–272, § 4(j)(30), July 5, 1994, 108 Stat. 1370, related to
cost accounting principles, prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).

§ 11163. Cost availability
As required by the rules of the Board governing discovery in Board proceedings, rail carriers
shall make relevant cost data available to shippers, States, ports, communities, and other interested parties that are a party to a Board proceeding in which such data are required.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 836.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in section 11165 of this title prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).
A prior section 11163, added Pub. L. 96–448, title III,
§ 302(a), Oct. 14, 1980, 94 Stat. 1936; amended Pub. L.
103–272, § 4(j)(31), July 5, 1994, 108 Stat. 1370, related to
implementation of cost accounting principles, prior to
the general amendment of this subtitle by Pub. L.
104–88, § 102(a). See section 11161 of this title.

§ 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.
(Added Pub. L. 104–88, title I, § 102(a), Dec. 29,
1995, 109 Stat. 836.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in section 11166 of this title prior to the general
amendment of this subtitle by Pub. L. 104–88, § 102(a).
Prior sections 11164 to 11168 were omitted in the general amendment of this subtitle by Pub. L. 104–88,
§ 102(a).
Section 11164, added Pub. L. 96–448, title III, § 302(a),
Oct. 14, 1980, 94 Stat. 1936, related to certification of
rail carrier cost accounting systems. See section 11162
of this title.
Section 11165, added Pub. L. 96–448, title III, § 302(a),
Oct. 14, 1980, 94 Stat. 1937, related to cost data availability. See section 11163 of this title.