---
kind: "unit"
title: "49"
title_heading: "Transportation"
key: "subtB/chX/subchC/part1200"
level: "part"
label: "Part 1200"
heading: "General Accounting Regulations under the Interstate Commerce Act"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/49/subtB-chX-subchC-part1200"
sections_count: 2
---

# Part 1200 — General Accounting Regulations under the Interstate Commerce Act

Title 49 C.F.R. — Transportation › Subtitle B — Other Regulations Relating to Transportation › Chapter X — Surface Transportation Board › Subchapter C — Accounts, Records, and Reports

## Sections

- [§1200.1. Financial statements released by carriers.](/cfr/49/1200.1.md)
- [§1200.2. Adoption of generally accepted accounting principles issued by the Financial Accounting Standards Board (FASB).](/cfr/49/1200.2.md)