{"abstract":"The Surface Transportation Board proposes to revise its regulations to update the accounting and reporting requirements under its Uniform System of Accounts (USOA) for Class I Railroads to be more consistent with current generally accepted accounting principles (GAAP) and revise the schedules and instructions for the Annual Report for Class I Railroads (R-1 or Form R-1) to better meet regulatory requirements and industry needs. The intent of the proposed revisions is to promote sound and uniform accounting and financial reporting for the types of transactions and events described herein.","action":"Notice of proposed rulemaking.","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/2015/07/08/2015-15402.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1201,"title":49}],"citation":"80 FR 39021","comment_url":null,"comments_close_on":"2015-09-08","correction_of":null,"corrections":[],"dates":"Comments on this proposed rulemaking are due on or before August 7, 2015; reply comments are due by September 8, 2015.","disposition_notes":null,"docket_ids":["Docket No. EP 720"],"dockets":[],"document_number":"2015-15402","effective_on":"2015-08-07","end_page":39045,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/07/08/2015-15402.xml","html_url":"https://www.federalregister.gov/documents/2015/07/08/2015-15402/accounting-and-reporting-of-business-combinations-security-investments-comprehensive-income","images":{"EP08JY15.008":{"large":"https://img.federalregister.gov/EP08JY15.008/EP08JY15.008_large.png","medium":"https://img.federalregister.gov/EP08JY15.008/EP08JY15.008_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.008/EP08JY15.008_original_size.png"},"EP08JY15.019":{"large":"https://img.federalregister.gov/EP08JY15.019/EP08JY15.019_large.png","medium":"https://img.federalregister.gov/EP08JY15.019/EP08JY15.019_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.019/EP08JY15.019_original_size.png"},"EP08JY15.009":{"large":"https://img.federalregister.gov/EP08JY15.009/EP08JY15.009_large.png","medium":"https://img.federalregister.gov/EP08JY15.009/EP08JY15.009_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.009/EP08JY15.009_original_size.png"},"EP08JY15.020":{"large":"https://img.federalregister.gov/EP08JY15.020/EP08JY15.020_large.png","medium":"https://img.federalregister.gov/EP08JY15.020/EP08JY15.020_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.020/EP08JY15.020_original_size.png"},"EP08JY15.010":{"large":"https://img.federalregister.gov/EP08JY15.010/EP08JY15.010_large.png","medium":"https://img.federalregister.gov/EP08JY15.010/EP08JY15.010_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.010/EP08JY15.010_original_size.png"},"EP08JY15.021":{"large":"https://img.federalregister.gov/EP08JY15.021/EP08JY15.021_large.png","medium":"https://img.federalregister.gov/EP08JY15.021/EP08JY15.021_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.021/EP08JY15.021_original_size.png"},"EP08JY15.006":{"large":"https://img.federalregister.gov/EP08JY15.006/EP08JY15.006_large.png","medium":"https://img.federalregister.gov/EP08JY15.006/EP08JY15.006_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.006/EP08JY15.006_original_size.png"},"EP08JY15.017":{"large":"https://img.federalregister.gov/EP08JY15.017/EP08JY15.017_large.png","medium":"https://img.federalregister.gov/EP08JY15.017/EP08JY15.017_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.017/EP08JY15.017_original_size.png"},"EP08JY15.007":{"large":"https://img.federalregister.gov/EP08JY15.007/EP08JY15.007_large.png","medium":"https://img.federalregister.gov/EP08JY15.007/EP08JY15.007_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.007/EP08JY15.007_original_size.png"},"EP08JY15.018":{"large":"https://img.federalregister.gov/EP08JY15.018/EP08JY15.018_large.png","medium":"https://img.federalregister.gov/EP08JY15.018/EP08JY15.018_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.018/EP08JY15.018_original_size.png"},"EP08JY15.004":{"large":"https://img.federalregister.gov/EP08JY15.004/EP08JY15.004_large.png","medium":"https://img.federalregister.gov/EP08JY15.004/EP08JY15.004_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.004/EP08JY15.004_original_size.png"},"EP08JY15.015":{"large":"https://img.federalregister.gov/EP08JY15.015/EP08JY15.015_large.png","medium":"https://img.federalregister.gov/EP08JY15.015/EP08JY15.015_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.015/EP08JY15.015_original_size.png"},"EP08JY15.005":{"large":"https://img.federalregister.gov/EP08JY15.005/EP08JY15.005_large.png","medium":"https://img.federalregister.gov/EP08JY15.005/EP08JY15.005_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.005/EP08JY15.005_original_size.png"},"EP08JY15.016":{"large":"https://img.federalregister.gov/EP08JY15.016/EP08JY15.016_large.png","medium":"https://img.federalregister.gov/EP08JY15.016/EP08JY15.016_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.016/EP08JY15.016_original_size.png"},"EP08JY15.002":{"large":"https://img.federalregister.gov/EP08JY15.002/EP08JY15.002_large.png","medium":"https://img.federalregister.gov/EP08JY15.002/EP08JY15.002_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.002/EP08JY15.002_original_size.png"},"EP08JY15.013":{"large":"https://img.federalregister.gov/EP08JY15.013/EP08JY15.013_large.png","medium":"https://img.federalregister.gov/EP08JY15.013/EP08JY15.013_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.013/EP08JY15.013_original_size.png"},"EP08JY15.003":{"large":"https://img.federalregister.gov/EP08JY15.003/EP08JY15.003_large.png","medium":"https://img.federalregister.gov/EP08JY15.003/EP08JY15.003_medium.png","original_size":"https://img.federalregister.gov/EP08JY15.003/EP08JY15.003_original_s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