# Consolidated Reporting By Commonly Controlled Railroads
> **US Department of Transportation** · Final rule. · Published 2001-11-07 · 66 FR 56245
## Document
- **Document number:** 01-27950
- **Category:** other
- **Sub-agency:** US Department of Transportation
- **Federal Register citation:** 66 FR 56245
- **CFR reference:** 49 CFR 1201
- **Publication date:** 2001-11-07
- **DOT docket:** STB Ex Parte No. 634
## Abstract

The Board has concluded that consolidated financial reports should be filed for each group of railroads or railroad-related affiliates that operate as a single, integrated United States rail system whose cumulative annual operating revenues meet the Class I threshold of $250 million (in 1991 dollars).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/11/07/01-27950/consolidated-reporting-by-commonly-controlled-railroads)
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