{"abstract":"The Surface Transportation Board (Board) amends regulations concerning accounts, records, and reports (Subchapter C) to reflect current agency organizational components, account titles and accounting references. In addition, General Instruction 1-18, Distribution of expenses for material, tools, fuel, lubricants, purchased services and general, which was inadvertently omitted in recent publications of the accounting regulations, is added.","action":"Final rules.","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/2002/09/11/02-22724.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1200,"title":49},{"chapter":null,"citation_url":null,"part":1201,"title":49},{"chapter":null,"citation_url":null,"part":1241,"title":49},{"chapter":null,"citation_url":null,"part":1242,"title":49},{"chapter":null,"citation_url":null,"part":1243,"title":49},{"chapter":null,"citation_url":null,"part":1244,"title":49}],"citation":"67 FR 57532","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These rules are effective September 30, 2002.","disposition_notes":null,"docket_ids":["STB Ex Parte No. 636"],"dockets":[],"document_number":"02-22724","effective_on":"2002-09-30","end_page":57534,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/09/11/02-22724.xml","html_url":"https://www.federalregister.gov/documents/2002/09/11/02-22724/accounts-records-and-reports-technical-amendments","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-22724?publication_date=2002-09-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-09-11/02-22724/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":58,"last_updated":"2026-07-27 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-09-11/pdf/02-22724.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-09-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/09/11/02-22724.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":57532,"subtype":null,"title":"Accounts, Records, and Reports-Technical Amendments","toc_doc":"Accounts, records, and reports; technical amendments","toc_subject":"Practice and procedure:","topics":["Common carriers","Freight","Railroads","Reporting and recordkeeping requirements","Taxes","Uniform System of Accounts"],"type":"Rule","volume":67}