49 Usc 11161

49 U.S. Code § 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.