---
kind: "unit"
title: "49"
title_heading: "Transportation"
key: "stIV/ptA/ch111/schIV"
level: "subchapter"
label: "Subchapter IV"
heading: "Railroad Cost Accounting"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/stIV-ptA-ch111-schIV"
sections_count: 4
---

# Subchapter IV — Railroad Cost Accounting

Title 49 — Transportation › Subtitle IV — Interstate Transportation › Part A — Rail › Chapter 111 — Operations

## Sections

- [§11161. Implementation of cost accounting principles](/usc/49/11161.md)
- [§11162. Rail carrier cost accounting system](/usc/49/11162.md)
- [§11163. Cost availability](/usc/49/11163.md)
- [§11164. Accounting and cost reporting](/usc/49/11164.md)