Legal Status
Legal Status
Rule
Accounts, Records, and Reports-Technical Amendments
A Rule by the Transportation Department and the Surface Transportation Board on
Document Details
Information about this document as published in the Federal Register.
- Printed version:
- Publication Date:
- 09/11/2002
- Agencies:
- Department of Transportation
- Surface Transportation Board
- Dates:
- These rules are effective September 30, 2002.
- Effective Date:
- 09/30/2002
- Document Type:
- Rule
- Document Citation:
- 67 FR 57532
- Page:
- 57532-57534 (3 pages)
- CFR:
- 49 CFR 1200
- 49 CFR 1201
- 49 CFR 1241
- 49 CFR 1242
- 49 CFR 1243
- 49 CFR 1244
- Agency/Docket Number:
- STB Ex Parte No. 636
- Document Number:
- 02-22724
Document Details
-
Enhanced Content - Table of Contents
This tables of contents is a navigational tool, processed from the headings within the legal text of Federal Register documents. This repetition of headings to form internal navigation links has no substantive legal effect.
- AGENCY:
- ACTION:
- SUMMARY:
- EFFECTIVE DATE:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- List of Subjects
- 49 CFR Part 1200
- 49 CFR 1201
- 49 CFR 1241
- 49 CFR 1242
- 49 CFR 1243
- 49 CFR 1244
- PART 1200—GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT
- PART 1201—RAILROAD COMPANIES
- Subpart A—Uniform System of Accounts
- Subpart B—Branch Line Accounting System
- PART 1241—ANNUAL, SPECIAL, OR PERIODIC REPORTS—CARRIERS SUBJECT TO PART I OF THE INTERSTATE COMMERCE ACT
- PART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
- PART 1243—QUARTERLY OPERATING REPORTS—RAILROADS
- PART 1244—WAYBILL ANALYSIS OF TRANSPORTATION OF PROPERTY—RAILROADS
Enhanced Content - Table of Contents
-
Enhanced Content - Submit Public Comment
- This feature is not available for this document.
Enhanced Content - Submit Public Comment
-
Enhanced Content - Read Public Comments
- This feature is not available for this document.
Enhanced Content - Read Public Comments
-
Enhanced Content - Sharing
- Shorter Document URL
- https://www.federalregister.gov/d/02-22724 https://www.federalregister.gov/d/02-22724
Enhanced Content - Sharing
-
Enhanced Content - Document Tools
These tools are designed to help you understand the official document better and aid in comparing the online edition to the print edition.
-
These markup elements allow the user to see how the document follows the Document Drafting Handbook that agencies use to create their documents. These can be useful for better understanding how a document is structured but are not part of the published document itself.
Display Non-Printed Markup Elements
Enhanced Content - Document Tools
-
-
Enhanced Content - Developer Tools
This document is available in the following developer friendly formats:
- JSON: Normalized attributes and metadata
- XML: Original full text XML
- MODS: Government Publishing Office metadata
More information and documentation can be found in our developer tools pages.
Enhanced Content - Developer Tools
Published Document
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
AGENCY:
Surface Transportation Board, DOT.
ACTION:
Final rules.
SUMMARY:
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.
EFFECTIVE DATE:
These rules are effective September 30, 2002.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Paul Aguiar, (202) 565-1527. [Federal Information Relay Service (FIRS) for the hearing impaired: 1-800-877-8339.]
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Because these changes merely update obsolete references in the regulations or otherwise make revisions that are not substantive, we find good cause to dispense with notice and comment. 5 U.S.C. 553(b)(3) (A) and (B). These changes will be incorporated into the next edition of the Code of Federal Regulations.
This action will not significantly affect either the quality of the human environment or the conservation of energy resources.
Pursuant to 5 U.S.C. 605(b), we conclude that our action will not have a significant economic effect on a substantial number of small entities within the meaning of the Regulatory Flexibility Act.
Start List of SubjectsList of Subjects
End List of Subjects Start Signature
Decided: August 28, 2002.
By the Board, Chairman Morgan and Vice Chairman Burkes.
Vernon A. Williams,
Secretary.
For the reasons set forth in the preamble, title 49, chapter X, parts 1200, 1201, 1241, 1242, 1243, and 1244 of the
End Amendment Part Start PartPART 1200—GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT
End Part Start Amendment Part1. The authority citation for part 1200 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 49 U.S.C. 721, 11142, 11143, 11144, 11145.
End Authority2. In § 1200.2 remove “Bureau of Accounts” and add in its place “Office of Economics, Environmental Analysis, and Administration” and remove “Bureau” and add in its place “Office” each place it appears.
End Amendment Part Start PartPART 1201—RAILROAD COMPANIES
End Part Start Amendment Part1. The authority citation for part 1201 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 5 U.S.C. 553 and 49 U.S.C. 11142 and 11164.
End AuthoritySubpart A—Uniform System of Accounts
Start Amendment Part2. Remove “Commission” and add in its place “Board” in paragraph (b)(2) of General Instruction 1-1
End Amendment Part Start Amendment Part3. Remove “(
End Amendment Part Start Amendment Part4. Remove “(
End Amendment Part Start Amendment Part5. Add General Instruction 1-18 to read as follows:
End Amendment Part1-18 Distribution of expenses for material, tools, fuel, lubricants, purchased services and general. (a) These expenses shall be assigned directly to activities based on usage whenever possible.
(b) When it is necessary to apportion these expenses to two or more activities they shall be equitably apportioned only to the activities in which they are actually used or to the activities they support.
Start Amendment Part6. In part 1201, remove “Instruction 3-2” and add in its place “Instruction 1-18” wherever it appears.
End Amendment Part Start Amendment Part7. Remove “Extraordinary Items,” and add in its place “Extraordinary Items (net),” in paragraph (b) of income account 551 Miscellaneous income charges.
End Amendment Part Start Amendment Part8. Remove “[
End Amendment Part Start Amendment Part9. Remove “(
End Amendment Part Start Amendment Part10. In Form of Income Statement following income account 592 Cumulative effect of changes in accounting principles make the following revisions:
End Amendment Parti. Remove “502 Railway operating revenues (amortization of deferred transfers from government authorities” and add in its place “503 Railway operating revenues (amortization of deferred transfers from government authorities).”
ii. Remove “518 Contributions from other companies” and add in its place “518 Reimbursements received under contracts and agreements.”
iii. Remove “550 Income transferred to other companies” and add in its place “550 Income transferred under contracts and agreements.”
iv. Remove “557 Provision for deferred income taxes” and add in its place “557 Provision for deferred taxes.”
Start Amendment Part11. Remove “(
End Amendment Part Start Amendment Part12. Remove “account 636000” and add in its place “account 63-60-00” in paragraph (a) of account explanation 709.5 Allowance for uncollectible accounts.
End Amendment Part Start Amendment Part13. In account explanation 712 Material and supplies:
End Amendment Part(i) Remove “account 656000” and add in its place “account 65-60-00” in paragraph (a).
(ii) Remove “(See definition 17, Salvage value.)” and add in its place “(See definition 31, Salvage value.)” in paragraph (b).
Start Amendment Part14. Remove “(
End Amendment Part Start Amendment Part15. Remove the two references to “(
End Amendment Part Start Amendment Part16. Remove “(
End Amendment Part Start Amendment Part17. Note B to account explanation 765 Funded debt unmatured is revised to read as follows:
End Amendment PartNote B:
See definitions 3, actually issued; 4, actually outstanding; 25, nominally issued; and 26, nominally outstanding.
18. Remove “Definition 20” and add in its place “Definition 17” in Note A to account explanation 786 Accumulated deferred income tax credits.
End Amendment Part Start Amendment Part19. Note D to account explanation 791 Capital stock is revised to read as follows:
End Amendment PartNote D:
See definitions 3, actually issued; 4, actually outstanding; 25, nominally issued; and 26, nominally outstanding.
Subpart B—Branch Line Accounting System
Start Amendment Part20. Remove “ICC's” and add in its place “STB's” in the definition of “Account” in instruction 900 Definitions.
End Amendment Part Start Amendment Part21. Remove the definition of “RSPO” in instruction 900 Definitions.
End Amendment Part Start Amendment Part22. Remove “(
End Amendment Part Start Amendment Part23. Remove paragraph (b) and remove paragraph designation (a) of instruction 910 Purpose and scope.
End Amendment Part Start Amendment Part24. Remove the last sentence of paragraph (a)(2) from instruction 920 Collection of data.
End Amendment Part Start Amendment Part25. Remove the last sentence of paragraph (a)(4) from instruction 920 Collection of data.
End Amendment Part Start Amendment Part26. The first sentence of paragraph (b) of instruction 920 Collection of data is revised to read as follows:
End Amendment Part(b) * * * The data collected shall include the items of revenue, expense, and service units which are specified in 49 CFR 1152, as described in the account texts listed in section 950. * * *
27. Paragraph (d) of instruction 930 Publication of data is revised to read as follows:
End Amendment Part(d) Waivers and modifications. The STB's Office of Economics, Environmental Analysis, and Administration may, with respect to individual requests, upon good cause shown, waive or modify any requirement of this section not required by law.
28. Remove “Commission” and add in its place “Board” in the text of account
End Amendment Part Start Amendment Part29. Remove “Commission” and add in its place “Board” in the text of account 61-34-XX, Other expenses—transportation—specialized services: Freight.
End Amendment Part Start PartPART 1241—ANNUAL, SPECIAL, OR PERIODIC REPORTS—CARRIERS SUBJECT TO PART I OF THE INTERSTATE COMMERCE ACT
End Part Start Amendment Part1. The authority citation for part 1241 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 49 U.S.C. 11145.
End Authority2. Remove “Bureau of Accounts” and add in its place “Office of Economics, Environmental Analysis, and Administration” in § 1241.11(a).
End Amendment Part Start PartPART 1242—SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1
End Part Start Amendment Part1. The authority citation for part 1242 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 49 U.S.C. 721, 11142.
End Authority2. Remove “(§ 1240.1 of this chapter)” in § 1242.00.
End Amendment Part Start PartPART 1243—QUARTERLY OPERATING REPORTS—RAILROADS
End Part Start Amendment Part1. The authority citation for part 1243 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 49 U.S.C. 721, 11145.
End Authority2. In § 1243.1:
End Amendment Part Start Amendment Parti. Remove, “as defined in § 1240.1 of this chapter,” and
End Amendment Part Start Amendment Partii. Remove “Bureau of Accounts” and add in its place “Office of Economics, Environmental Analysis, and Administration”.
End Amendment Part3. In § 1243.2 remove “as defined in § 1240.1 of this chapter,” and remove “Bureau of Accounts” and add in its place “Office of Economics, Environmental Analysis, and Administration”.
End Amendment Part Start PartPART 1244—WAYBILL ANALYSIS OF TRANSPORTATION OF PROPERTY—RAILROADS
End Part Start Amendment Part1. The authority citation for part 1244 continues to read as follows:
End Amendment Part Start AuthorityAuthority: 49 U.S.C. 721, 10707, 11144, 11145.
End Authority2. In § 1244.9:
End Amendment Part Start Amendment Parti. Remove “The Director of the Office of Transportation Analysis” and add in its place “The Director of the Office of Economics, Environmental Analysis, and Administration” wherever it appears.
End Amendment Part Start Amendment Partii. Remove “Office of Transportation Analysis” and add in its place “Office of Economics, Environmental Analysis, and Administration” in (d)(2), and
End Amendment Part Start Amendment Partiii. Remove “Director, Office of Transportation Analysis” and add in its place “Director, Office of Economics, Environmental Analysis, and Administration” wherever it appears.
End Amendment Part End Supplemental Information[FR Doc. 02-22724 Filed 9-10-02; 8:45 am]
BILLING CODE 4915-00-P