CFR›Title 49›Subtitle B›Chapter X›Part 1200 ContainsSections 1200.1–1200.2CorpusDaily eCFRDisplayed edition2026-04-27Last updated2026-04-27 PART 1200—GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT Sections 1200.1 § 1200.1 Financial statements released by carriers. 1200.2 § 1200.2 Adoption of generally accepted accounting principles issued by the Financial Accounting Standards Board (FASB). Authority49 U.S.C. 1321, 11142, 11143, 11144, 11145. Previous 1185 Part 1185—Interlocking Officers Next 1201 Part 1201—Railroad Companies