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STB RIN: 2140-AB18 Publication ID: Fall 2015 
Title: ●Accounting and Reporting Of Business Combinations, Security Investments, Comprehensive Income, Derivative Instruments and Hedging Activities, EP 720 
Abstract:

The Board proposed to revise its regulations to update the accounting and reporting requirements under its Uniform System of Accounts for Class I Railroads to be more consistent with current generally accepted accounting principles and revise the schedules and instructions for the Annual Report for Class I Railroads to better meet regulatory requirements and industry needs. The intent of the proposed revisions is to promote sound and uniform accounting and financial reporting.

 
Agency: Surface Transportation Board(STB)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 49 U.S.C. 11142    49 U.S.C. 11164   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/08/2015  80 FR 39021   
NPRM Comment Period End  08/21/2015 
NPRM Reply Period End  09/22/2015 
Next Action Undetermined  To Be Determined 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL: www.stb.dot.gov   Public Comment URL: www.stb.dot.gov  
RIN Data Printed in the FR: No 
Agency Contact:
Pedro G. Ramirez
Section Chief, Office of Economics
Surface Transportation Board
395 E Street, SW,
Washington, DC 20423-0001
Phone:202 245-0333
TDD Phone:800 877-8339
Email: pedro.ramirez@stb.gov

Scott M. Zimmerman
Surface Transportation Board
395 E Street, SW,
Washington, DC 20423-0001
Phone:202 245-0386
Email: scott.zimmerman@stb.gov