109 STAT. 836 PUBLIC LAW 104-88—DEC. 29, 1995 achieve the regulatory purposes of this part. The Board shall insure that the rules promulgated under this section are the most efficient and least burdensome means by which the required information may be developed for regulatory purposes. To the maximum extent practicable, the Board shall conform such rules to generally accepted accounting principles. '*§ 11162. Rail carrier cost accounting system "(a) Each rail carrier shall have and maintain a cost accounting system that is in compliance with the rules promulgated by the Board under section 11161 of this title. A rail carrier may, after notifying the Board, make modifications in such system unless, within 60 days after the date of notification, the Board finds such modifications to be inconsistent with the rules promulgated by the Board under section 11161 of this title. "(b) For purposes of determining whether the cost accounting system of a rail carrier is in compliance with the rules promulgated by the Board, the Board shall have the right to examine and make copies of any documents, papers, or records of such rail carrier relating to compliance with such rules. Such documents, papers, and records (and any copies thereof) shall not be subject to the mandatory disclosure requirements of section 552 of title 5. "§ 11163. Cost availability "As required by the rules of the Board governing discovery in Board proceedings, rail carriers shall make relevant cost data available to shippers. States, ports, communities, and other interested parties that are a party to a Board proceeding in which such data are required. '*§ 11164. Accounting and cost reporting "To obtain expense and revenue information for regulatory purposes, the Board may promulgate reasonable rules for rail carriers providing transportation subject to the jurisdiction of the Board under this part, prescribing expense and revenue accounting and reporting requirements consistent with generally accepted accounting principles uniformly applied to such carriers. Such requirements shall be cost effective and compatible with and not duplicative of the managerial and responsibility accounting requirements of those carriers. "CHAPTER 113—FRANCE "SUBCHAPTER I—EQUIPMENT TRUSTS AND SECURITY INTERESTS "Sec. "11301. Equipment trusts: recordation; evidence of indebtedness. "SUBCHAPTER II—COMBINATIONS " 11321. Scope of authority. "11322. Limitation on pooling and division of transportation or earnings. "11323. Consolidation, merger, and acquisition of control. "11324. Consolidation, merger, and acquisition of control: conditions of approval. "11325. Consolidation, merger, and acquisition of control: procedure. "11326. Employee protective arrangements in transactions involving rail carriers. "1 1327. Supplemental orders. "11328. Restrictions on officers and directors.