§11141. Definitions — Inbound Citations
49 U.S.C. § 11141
Cited by 15 provisions in release 119-102.
Citations to §11141(1)
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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.
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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—
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(1) by rail carriers and lessors, including records related to movement of traffic and receipts and expenditures of money; and
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(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.
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(1) inspect and examine the lands, buildings, and equipment of a rail carrier or lessor; and
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(A) a rail carrier, lessor, or association;
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(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
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(C) a person furnishing cars to or for a rail carrier if the Board prescribed the form of that record.
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(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.
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(1) rail carriers, lessors, and associations, or classes of them as the Board may prescribe, to file annual, periodic, and special reports with the Board containing answers to questions asked by it; and
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(2) a person furnishing cars to a rail carrier to file reports with the Board containing answers to questions about those cars.
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(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.
Citations to §11141(3)
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(A) a rail carrier, lessor, or association;
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(1) rail carriers, lessors, and associations, or classes of them as the Board may prescribe, to file annual, periodic, and special reports with the Board containing answers to questions asked by it; and
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(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.