CFR›Title 49›Subtitle B›Chapter X›49 CFR Part 1200 Citation49 CFR Part 1200ContainsSections 1200.1–1200.2CorpusDaily eCFRDisplayed edition2026-07-02Last updated2026-07-02 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