{"abstract":"The Board has concluded that consolidated financial reports should be filed for each group of railroads or railroad-related affiliates that operate as a single, integrated United States rail system whose cumulative annual operating revenues meet the Class I threshold of $250 million (in 1991 dollars).","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF TRANSPORTATION","name":"Transportation Department","id":492,"url":"https://www.federalregister.gov/agencies/transportation-department","json_url":"https://www.federalregister.gov/api/v1/agencies/492","parent_id":null,"slug":"transportation-department"},{"raw_name":"SURFACE TRANSPORTATION BOARD","name":"Surface Transportation Board","id":481,"url":"https://www.federalregister.gov/agencies/surface-transportation-board","json_url":"https://www.federalregister.gov/api/v1/agencies/481","parent_id":null,"slug":"surface-transportation-board"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/11/07/01-27950.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1201,"title":49}],"citation":"66 FR 56245","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"January 1, 2002.","disposition_notes":null,"docket_ids":["STB Ex Parte No. 634"],"dockets":[],"document_number":"01-27950","effective_on":null,"end_page":56246,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/11/07/01-27950.xml","html_url":"https://www.federalregister.gov/documents/2001/11/07/01-27950/consolidated-reporting-by-commonly-controlled-railroads","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-27950?publication_date=2001-11-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-11-07/01-27950/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":26,"last_updated":"2026-08-25 18:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-11-07/pdf/01-27950.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-11-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/11/07/01-27950.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":56245,"subtype":null,"title":"Consolidated Reporting By Commonly Controlled Railroads","toc_doc":"Consolidated financial reporting by commonly controlled railroads","toc_subject":"Practice and procedure:","topics":["Freight","Railroads","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}