109 STAT. 834
PUBLIC LAW 104-88 —DEC. 29, 1995
"(d) In carrying out this section, the Board shall require, to
the maximum extent practicable, the use of employees who would
normally have performed work in connection with the traffic subject
to the action of the Board.
'*§ 11124. War emergencies; embargoes imposed by carriers
"(a)(1) When the President, during time of war or threatened
war, notifies the Board that it is essential to the defense and
security of the United States to give preference or priority to the
movement of certain traffic, the Board shall direct that preference
or priority be given to that traffic.
"(2) When the President, during time of war or threatened
war, demands that preference and precedence be given to the
transportation of troops and material of war over all other traffic,
all rail carriers providing transportation subject to the jurisdiction
of the Board under this part shall adopt every means within their
control to facilitate and expedite the military traffic.
"(b) An embargo imposed by any such rail carrier does not
apply to shipments consigned to agents of the United States Government for its use. The rail carrier shall deliver those shipments
as promptly as possible.
"SUBCHAPTER III—REPORTS AND RECORDS
"§ 11141. Definitions
"In this subchapter—
"(1) the terms 'rail carrier* and 'lessor* include a receiver
or trustee of a rail carrier and lessor, respectively;
"(2) the term 'lessor' means a person owning a railroad
that is leased to and operated by a carrier providing transportation subject to the jurisdiction of the Board under this part;
and
"(3) the term 'association' means an organization maintained by or in the interest of a group of rail carriers providing
transportation or service subject to the jurisdiction of the Board
under this part that performs a service, or engages in activities,
related to transportation under this part.
'*§ 11142. Uniform accounting system
"The Board may prescribe a uniform accounting system for
classes of rail carriers providing transportation subject to the jurisdiction of the Board under this part. To the maximum extent
practicable, the Board shall conform such system to generally
accepted accounting principles, and shall administer this subchapter
in accordance with such principles.
'*§ 11143. Depreciation charges
"The Board shall, for a class of rail carriers providing transportation subject to its jurisdiction under this part, prescribe, and
change when necessary, those classes of property for which depreciation charges may be included under operating expenses and a
rate of depreciation that may be charged to a class of property.
The Board may classify those rail carriers for purposes of this
section. A rail carrier for whom depreciation charges and rates
of depreciation are in effect under this section for any class of
property may not—
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