# Accounting and Reporting of Business Combinations, Security Investments, Comprehensive Income, Derivative Instruments, and Hedging Activities
> **Surface Transportation Board** · Final rule. · Published 2016-04-06 · Effective 2016-05-06 · 81 FR 19904
## Document
- **Document number:** 2016-07759
- **Category:** rail-rate
- **Sub-agency:** Surface Transportation Board
- **Federal Register citation:** 81 FR 19904
- **CFR reference:** 49 CFR 1201
- **Publication date:** 2016-04-06
- **Effective date:** 2016-05-06
- **DOT docket:** Docket No. EP 720
## Abstract

The Surface Transportation Board (STB or Board) is adopting final rules that update the accounting and reporting requirements in its Uniform System of Accounts (USOA) for Class I Railroads so that they are more consistent with current generally accepted accounting principles (GAAP). The Board is also revising the schedules and instructions for the Annual Report for Class I Railroads (R-1 or Form R-1) to better meet regulatory requirements and industry needs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/04/06/2016-07759/accounting-and-reporting-of-business-combinations-security-investments-comprehensive-income)
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