---
kind: "unit"
title: "49"
title_heading: "Transportation"
key: "subtB/chX/subchC/part1201"
level: "part"
label: "Part 1201"
heading: "Railroad Companies"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/49/subtB-chX-subchC-part1201"
sections_count: 0
---

# Part 1201 — Railroad Companies

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

## Contents

- [Subpart A — Uniform System of Accounts](/cfr/49/subtB-chX-subchC-part1201-subpartA.md)
- [Subpart B — Branch Line Accounting System 900 Definitions.](/cfr/49/subtB-chX-subchC-part1201-subpartB.md)