82_FR_19024 82 FR 18947 - Revisions to Railroad Annual Report Form R-1 and Quarterly Operating Reports

82 FR 18947 - Revisions to Railroad Annual Report Form R-1 and Quarterly Operating Reports

SURFACE TRANSPORTATION BOARD

Federal Register Volume 82, Issue 77 (April 24, 2017)

Page Range18947-18948
FR Document2017-08236

The Surface Transportation Board (STB or Board) is revising certain schedules in the Annual Report for Class I railroads (R-1 or Form R-1) and quarterly operating reports. These revisions are needed to correct certain accounting and reporting changes the Board enacted in 2016 and to better meet accounting and reporting requirements and industry needs.

Federal Register, Volume 82 Issue 77 (Monday, April 24, 2017) 
[Federal Register Volume 82, Number 77 (Monday, April 24, 2017)]
[Notices]
[Pages 18947-18948]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-08236]


=======================================================================
-----------------------------------------------------------------------

SURFACE TRANSPORTATION BOARD

[Docket No. EP 720 (Sub-No. 1)]


Revisions to Railroad Annual Report Form R-1 and Quarterly 
Operating Reports

AGENCY: Surface Transportation Board.

ACTION: Notice of modifications to annual and quarterly reporting 
forms.

-----------------------------------------------------------------------

SUMMARY: The Surface Transportation Board (STB or Board) is revising 
certain schedules in the Annual Report for Class I railroads (R-1 or 
Form R-1) and quarterly operating reports. These revisions are needed 
to correct certain accounting and reporting changes the Board enacted 
in 2016 and to better meet accounting and reporting requirements and 
industry needs.

DATES: This decision is effective on May 24, 2017. These modifications 
will apply beginning with the annual R-1 reports for the year ending 
December 31, 2017, and the quarterly operating reports for the second 
calendar quarter of 2017.

FOR FURTHER INFORMATION CONTACT: Pedro Ramirez at (202) 245-0333. 
Assistance for the hearing impaired is available through the Federal 
Information Relay Service (FIRS) at 1-800-877-8339.

SUPPLEMENTARY INFORMATION: The Board is authorized, under 49 U.S.C. 
11142, to prescribe a uniform accounting system for rail carriers 
subject to its jurisdiction and, under 49 U.S.C. 11161, to maintain 
cost accounting rules for rail carriers.\1\ Sections 11142 and 11161 
both require the Board to conform its accounting rules to generally 
accepted accounting principles (GAAP) ``[t]o the maximum extent 
practicable.'' The Board's accounting rules, known as the Uniform 
System of Accounts (USOA), are set forth in the Board's regulations at 
49 CFR part 1201--subpart A. The USOA is used by the Class I railroads 
\2\ to provide the Board an annual report, known as the Form R-1 
report, and quarterly operating reports that contain information about 
their finances and operating statistics. 49 CFR 1241.11, 1243.1, and 
1243.2.
---------------------------------------------------------------------------

    \1\ The Board has economic oversight of railroads, 49 U.S.C. 
10101-11908, and prescribes a uniform accounting system for rail 
carriers to use for regulatory purposes, 49 U.S.C. 11141-43, 11161-
64; 49 CFR parts 1200-1201. In addition, pursuant to its authority 
at 49 U.S.C. 11145, the Board requires Class I railroads to submit 
quarterly and annual reports containing financial and operating 
statistics, including employment and traffic data. 49 CFR 1241-1246, 
1248.
    \2\ The Board designates three classes of freight railroads 
based upon their operating revenues, for three consecutive years, in 
1991 dollars, using the following scale: Class I--$250 million or 
more; Class II--less than $250 million but more than $20 million; 
and Class III--$20 million or less. These operating revenue 
thresholds are adjusted annually for inflation. 49 CFR part 1201, 1-
1. Adjusted for inflation based on 2015 data, Class I carriers have 
annual carrier operating revenues of $457,913,998 or more; Class II 
carriers have annual carrier operating revenues of less than 
$457,913,998 but more than $36,633,120; and Class III carriers have 
annual carrier operating revenues of $36,633,120 or less. Today, 
there are seven Class I carriers.
---------------------------------------------------------------------------

Discussion

    In Accounting & Reporting of Business Combinations, Security 
Investments, Comprehensive Income, Derivative Instruments & Hedging 
Activities, EP 720 (STB served Apr. 6, 2016), the Board adopted rules 
that updated the accounting and reporting requirements under the USOA 
for Class I railroads to reflect accounting standard updates to GAAP. 
As relevant here, the Board amended the USOA by adding new general 
instructions and accounts to recognize changes in the fair value of 
certain security investments, items of other comprehensive income, 
derivative instruments, and hedging activities. Additionally, 
corresponding changes were made to the Form R-1. Id. at 3-7. However, 
no corresponding changes were made to the related quarterly reports.
    To avoid confusion, ensure proper reporting, and promote uniformity 
with the USOA, the Board has determined that certain technical and 
formatting modifications to the Form R-1 and the quarterly reports are 
necessary. These minor changes, which are detailed below, are not 
substantive and fall into one of the following categories: (1) 
Correcting the Form R-1 to fully implement the changes in accounting 
and reporting requirements already made through notice and comment 
rulemaking in Docket No. EP 720; (2) applying the accounting and 
reporting changes in Docket No. EP 720 to the quarterly reports; and 
(3) making minor clarifications, formatting, and grammatical changes. 
Accordingly, for good cause shown, the Board finds that notice and 
comment on these revisions are unnecessary. See 5 U.S.C. 553(b)(3)(B). 
The specific changes are explained below.
    Comprehensive Income. The Form R-1 Schedule 210 A (Consolidated 
Statements of Comprehensive Income) adopted in Docket No. EP 720 
included two unnecessary columns: ``Freight-related revenues & 
expenses'' and ``Passenger-related revenue & expenses.'' Because the 
information in these two columns is not used in the calculation of 
comprehensive income and other comprehensive income, these columns will 
be eliminated in Schedule 210 A.
    Results of Operations. In Docket No. EP 720, a single line for 
``Earnings per share, basic and diluted'' in Form R-1 Schedule 210 
(Results of Operations) was added. However, basic and diluted earnings 
per share are two separate calculations and must be reported 
individually. Therefore, the revised Form R-1 Schedule 210 adopted here 
will display these items in two lines: Basic Earnings Per Share and 
Diluted Earnings Per Share.
    Quarterly Reports. Although the Board did not address quarterly 
operating reports in Docket No. EP 720, the items reported in the 
quarterly operating reports, Condensed Balance Sheet (CBS) and 
Revenues, Expenses, and Income (RE&I), should correspond with the Form 
R-1 reports and be kept in conformity with the USOA for Class I 
railroads.
    Accordingly, the quarterly CBS report will be revised to include a 
line for the reporting of account 799, Accumulated

[[Page 18948]]

Other Comprehensive Income. Additionally, the quarterly RE&I report 
will be revised to include four new lines for the reporting of Net 
Income attributable to non-controlling interest, Net Income 
attributable to reporting railroad, Basic Earnings Per Share, and 
Diluted Earnings Per Share. These additional lines, which track 
information required on the Form R-1, provide a place to report the 
data collected on a quarterly basis and maintain uniformity with annual 
reporting requirements in the USOA.
    Other Minor Changes. The Board will also revise Form R-1 reporting 
schedules and quarterly operating reports to make minor clarifications, 
formatting changes, and grammatical corrections. Some of the changes 
are the result of previous updates to the USOA, in which accounts were 
either established, eliminated, or changed. Revisions include updating 
schedule titles, cross-checks, page numbering, layout, and 
parenthetical references for specific line items with current USOA 
accounts. These revisions will ensure proper reporting of data 
collected. Below are some of the notable revisions:
     Form R-1 Schedule 210 A, Consolidated Statement of 
Comprehensive Income: References to certain line items that improperly 
instruct how to calculate Comprehensive Income, Other Comprehensive 
Income, and Comprehensive Income Attributable to Reporting Railroads 
will be removed.
     Form R-1 Schedule 245, Working Capital: This schedule will 
be updated to reflect a line numbering change that occurred among other 
changes in Schedule 200.
     Form R-1 Schedule 510, Separation of Debtholdings Between 
Road Property and Equipment: The sources for Lines 1 through 8 will be 
updated to show the line numbering change in Schedule 200, and the 
sources for Lines 16, 17, and 21 will be modified to properly show 
total road property and equipment debt and total interest.
     Form R-1 Schedule 342, Accumulated Depreciation--
Improvements to Road and Equipment Leased from Others: Instructions 2 
and 3 will be amended to instruct users to refer to the notes and 
remarks section for Schedule 342 and no longer specifically to page 
number 39.
    These and other minor changes (except for non-substantive 
formatting changes) are highlighted and annotated in appendices 
attached to the Board's served decision.
    In sum, the modifications discussed in this notice will correct 
certain accounting and reporting changes the Board enacted in 2016 and 
provide clarification and improve usability of the Form R-1 and 
quarterly operating reports to better meet accounting and reporting 
requirements and industry needs. Appendix A to the Board's served 
decision includes annotated copies of the revised Form R-1 Table of 
Contents, schedules 210A and 510, and the impacted pages of schedules 
200, 210, 245, and 342. Appendix B to the Board's served decision 
includes annotated copies of the revised CBS and RE&I quarterly 
reports. The served decision is available on the Board's Web site at 
www.stb.gov. The revised forms in their entirety will be posted on the 
Board's Web site at https://www.stb.gov/stb/industry/econ_reports.html.

Regulatory Flexibility Act Statement

    The Regulatory Flexibility Act of 1980 (RFA), 5 U.S.C. 601-612, 
generally requires a description and analysis of new rules that would 
have a significant economic impact on a substantial number of small 
entities. In drafting a rule, an agency is required to: (1) Assess the 
effect that its regulation will have on small entities; (2) analyze 
effective alternatives that may minimize a regulation's impact; and (3) 
make the analysis available for public comment. 5 U.S.C. 601-604. Under 
section 605(b), an agency is not required to perform an initial or 
final regulatory flexibility analysis if it certifies that the proposed 
or final rules will not have a ``significant impact on a substantial 
number of small entities.''
    Because the goal of the RFA is to reduce the cost to small entities 
of complying with federal regulations, the RFA requires an agency to 
perform a regulatory flexibility analysis of small entity impacts only 
when a rule directly regulates those entities. In other words, the 
impact must be a direct impact on small entities ``whose conduct is 
circumscribed or mandated'' by the proposed rule. White Eagle Coop. 
Ass'n v. Conner, 553 F.3d 467, 478, 480 (7th Cir. 2009).
    The reporting requirements modified here will not have a 
significant economic impact upon a substantial number of small entities 
within the meaning of the RFA. The reporting requirements will apply 
only to Class I rail carriers. 49 CFR 1241.1. Accordingly, there will 
be no impact on small railroads (small entities).\3\ Therefore, the 
Board certifies under 5 U.S.C. 605(b) that these modifications will not 
have a significant economic impact on a substantial number of small 
entities within the meaning of the RFA. A copy of this decision will be 
served upon the Chief Counsel for Advocacy, Office of Advocacy, U.S. 
Small Business Administration, Washington, DC 20416.
---------------------------------------------------------------------------

    \3\ Effective June 30, 2016, for the purpose of RFA analysis for 
rail carriers subject to the Board's jurisdiction, the Board defines 
a ``small business'' as a Class III rail carrier under 49 CFR 
1201.1-1. See Small Entity Size Standards Under the Regulatory 
Flexibility Act, EP 719 (STB served June 30, 2016) (with Board 
Member Begeman dissenting).

---------------------------------------------------------------------------
    Authority: 49 U.S.C. 11142 and 11164.

    It is ordered:
    1. The modifications set forth in this decision are adopted and 
will be effective beginning with the annual R-1 reports for the year 
ending December 31, 2017, and the quarterly operating reports for the 
second calendar quarter of 2017. Notice of the modifications adopted 
here will be published in the Federal Register.
    2. A copy of this decision will be served upon the Chief Counsel 
for Advocacy, Office of Advocacy, U.S. Small Business Administration.
    3. This decision is effective on May 24, 2017.

    Decided: April 19, 2017.

    By the Board, Board Members Begeman, Elliott, and Miller.
Jeffrey Herzig,
Clearance Clerk.
[FR Doc. 2017-08236 Filed 4-21-17; 8:45 am]
BILLING CODE 4915-01-P

Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices 18947 received will be posted without change; 2017, and the quarterly operating other comprehensive income, derivative the Commission does not edit personal reports for the second calendar quarter instruments, and hedging activities. identifying information from of 2017. Additionally, corresponding changes submissions. You should submit only FOR FURTHER INFORMATION CONTACT: were made to the Form R–1. Id. at 3–7. information that you wish to make Pedro Ramirez at (202) 245–0333. However, no corresponding changes available publicly. All submissions Assistance for the hearing impaired is were made to the related quarterly should refer to File Number SR–GEMX– available through the Federal reports. 2017–03, and should be submitted on or Information Relay Service (FIRS) at 1– To avoid confusion, ensure proper before May 15, 2017. 800–877–8339. reporting, and promote uniformity with SUPPLEMENTARY INFORMATION: The Board the USOA, the Board has determined For the Commission, by the Division of Trading and Markets, pursuant to delegated is authorized, under 49 U.S.C. 11142, to that certain technical and formatting authority.11 prescribe a uniform accounting system modifications to the Form R–1 and the Eduardo A. Aleman, for rail carriers subject to its jurisdiction quarterly reports are necessary. These and, under 49 U.S.C. 11161, to maintain minor changes, which are detailed Assistant Secretary. cost accounting rules for rail carriers.1 below, are not substantive and fall into [FR Doc. 2017–08165 Filed 4–21–17; 8:45 am] Sections 11142 and 11161 both require one of the following categories: (1) BILLING CODE 8011–01–P Correcting the Form R–1 to fully the Board to conform its accounting rules to generally accepted accounting implement the changes in accounting principles (GAAP) ‘‘[t]o the maximum and reporting requirements already SMALL BUSINESS ADMINISTRATION extent practicable.’’ The Board’s made through notice and comment accounting rules, known as the Uniform rulemaking in Docket No. EP 720; (2) Military Reservist Economic Injury applying the accounting and reporting Disaster Loans: Interest Rate for Third System of Accounts (USOA), are set forth in the Board’s regulations at 49 changes in Docket No. EP 720 to the Quarter FY 2017 quarterly reports; and (3) making minor CFR part 1201—subpart A. The USOA In accordance with the Code of clarifications, formatting, and is used by the Class I railroads 2 to Federal Regulations 13—Business Credit grammatical changes. Accordingly, for provide the Board an annual report, good cause shown, the Board finds that and Assistance § 123.512, the following known as the Form R–1 report, and notice and comment on these revisions interest rate is effective for Military quarterly operating reports that contain are unnecessary. See 5 U.S.C. Reservist Economic Injury Disaster information about their finances and 553(b)(3)(B). The specific changes are Loans approved on or after April 14, operating statistics. 49 CFR 1241.11, explained below. 2017. 1243.1, and 1243.2. Comprehensive Income. The Form R– Military Reservist Loan Program 3.215% Discussion 1 Schedule 210 A (Consolidated Dated: April 17, 2017. In Accounting & Reporting of Statements of Comprehensive Income) James E. Rivera, Business Combinations, Security adopted in Docket No. EP 720 included Associate Administrator for Disaster Investments, Comprehensive Income, two unnecessary columns: ‘‘Freight- Assistance. related revenues & expenses’’ and Derivative Instruments & Hedging ‘‘Passenger-related revenue & [FR Doc. 2017–08218 Filed 4–21–17; 8:45 am] Activities, EP 720 (STB served Apr. 6, expenses.’’ Because the information in BILLING CODE P 2016), the Board adopted rules that these two columns is not used in the updated the accounting and reporting calculation of comprehensive income requirements under the USOA for Class and other comprehensive income, these SURFACE TRANSPORTATION BOARD I railroads to reflect accounting standard columns will be eliminated in Schedule updates to GAAP. As relevant here, the [Docket No. EP 720 (Sub-No. 1)] 210 A. Board amended the USOA by adding Results of Operations. In Docket No. new general instructions and accounts EP 720, a single line for ‘‘Earnings per Revisions to Railroad Annual Report to recognize changes in the fair value of Form R–1 and Quarterly Operating share, basic and diluted’’ in Form R–1 certain security investments, items of Schedule 210 (Results of Operations) Reports 1 The Board has economic oversight of railroads, was added. However, basic and diluted AGENCY: Surface Transportation Board. earnings per share are two separate 49 U.S.C. 10101–11908, and prescribes a uniform ACTION: Notice of modifications to accounting system for rail carriers to use for calculations and must be reported annual and quarterly reporting forms. regulatory purposes, 49 U.S.C. 11141–43, 11161–64; individually. Therefore, the revised 49 CFR parts 1200–1201. In addition, pursuant to Form R–1 Schedule 210 adopted here SUMMARY: The Surface Transportation its authority at 49 U.S.C. 11145, the Board requires Class I railroads to submit quarterly and annual will display these items in two lines: Board (STB or Board) is revising certain reports containing financial and operating statistics, Basic Earnings Per Share and Diluted schedules in the Annual Report for including employment and traffic data. 49 CFR Earnings Per Share. Class I railroads (R–1 or Form R–1) and 1241–1246, 1248. Quarterly Reports. Although the quarterly operating reports. These 2 The Board designates three classes of freight Board did not address quarterly revisions are needed to correct certain railroads based upon their operating revenues, for three consecutive years, in 1991 dollars, using the operating reports in Docket No. EP 720, accounting and reporting changes the following scale: Class I—$250 million or more; the items reported in the quarterly Board enacted in 2016 and to better Class II—less than $250 million but more than $20 operating reports, Condensed Balance meet accounting and reporting million; and Class III—$20 million or less. These jstallworth on DSK7TPTVN1PROD with NOTICES Sheet (CBS) and Revenues, Expenses, requirements and industry needs. operating revenue thresholds are adjusted annually for inflation. 49 CFR part 1201, 1–1. Adjusted for and Income (RE&I), should correspond DATES: This decision is effective on May inflation based on 2015 data, Class I carriers have with the Form R–1 reports and be kept 24, 2017. These modifications will annual carrier operating revenues of $457,913,998 in conformity with the USOA for Class apply beginning with the annual R–1 or more; Class II carriers have annual carrier I railroads. operating revenues of less than $457,913,998 but reports for the year ending December 31, more than $36,633,120; and Class III carriers have Accordingly, the quarterly CBS report annual carrier operating revenues of $36,633,120 or will be revised to include a line for the 11 17 CFR 200.30–3(a)(12). less. Today, there are seven Class I carriers. reporting of account 799, Accumulated VerDate Sep<11>2014 13:48 Apr 21, 2017 Jkt 241001 PO 00000 Frm 00059 Fmt 4703 Sfmt 4703 E:\FR\FM\24APN1.SGM 24APN1

18948 Federal Register / Vol. 82, No. 77 / Monday, April 24, 2017 / Notices Other Comprehensive Income. Board enacted in 2016 and provide Therefore, the Board certifies under 5 Additionally, the quarterly RE&I report clarification and improve usability of U.S.C. 605(b) that these modifications will be revised to include four new lines the Form R–1 and quarterly operating will not have a significant economic for the reporting of Net Income reports to better meet accounting and impact on a substantial number of small attributable to non-controlling interest, reporting requirements and industry entities within the meaning of the RFA. Net Income attributable to reporting needs. Appendix A to the Board’s A copy of this decision will be served railroad, Basic Earnings Per Share, and served decision includes annotated upon the Chief Counsel for Advocacy, Diluted Earnings Per Share. These copies of the revised Form R–1 Table of Office of Advocacy, U.S. Small Business additional lines, which track Contents, schedules 210A and 510, and Administration, Washington, DC 20416. information required on the Form R–1, the impacted pages of schedules 200, Authority: 49 U.S.C. 11142 and 11164. provide a place to report the data 210, 245, and 342. Appendix B to the collected on a quarterly basis and Board’s served decision includes It is ordered: maintain uniformity with annual annotated copies of the revised CBS and 1. The modifications set forth in this reporting requirements in the USOA. RE&I quarterly reports. The served decision are adopted and will be Other Minor Changes. The Board will decision is available on the Board’s Web effective beginning with the annual R– also revise Form R–1 reporting site at www.stb.gov. The revised forms 1 reports for the year ending December schedules and quarterly operating in their entirety will be posted on the 31, 2017, and the quarterly operating reports to make minor clarifications, Board’s Web site at https://www.stb.gov/ reports for the second calendar quarter formatting changes, and grammatical stb/industry/econ_reports.html. of 2017. Notice of the modifications corrections. Some of the changes are the adopted here will be published in the result of previous updates to the USOA, Regulatory Flexibility Act Statement Federal Register. in which accounts were either The Regulatory Flexibility Act of 1980 2. A copy of this decision will be established, eliminated, or changed. (RFA), 5 U.S.C. 601–612, generally served upon the Chief Counsel for Revisions include updating schedule requires a description and analysis of Advocacy, Office of Advocacy, U.S. titles, cross-checks, page numbering, new rules that would have a significant Small Business Administration. layout, and parenthetical references for economic impact on a substantial 3. This decision is effective on May specific line items with current USOA number of small entities. In drafting a 24, 2017. accounts. These revisions will ensure rule, an agency is required to: (1) Assess Decided: April 19, 2017. proper reporting of data collected. the effect that its regulation will have on By the Board, Board Members Begeman, Below are some of the notable revisions: small entities; (2) analyze effective Elliott, and Miller. • Form R–1 Schedule 210 A, alternatives that may minimize a Jeffrey Herzig, Consolidated Statement of regulation’s impact; and (3) make the Comprehensive Income: References to Clearance Clerk. analysis available for public comment. 5 [FR Doc. 2017–08236 Filed 4–21–17; 8:45 am] certain line items that improperly U.S.C. 601–604. Under section 605(b), instruct how to calculate an agency is not required to perform an BILLING CODE 4915–01–P Comprehensive Income, Other initial or final regulatory flexibility Comprehensive Income, and analysis if it certifies that the proposed Comprehensive Income Attributable to or final rules will not have a ‘‘significant DEPARTMENT OF TRANSPORTATION Reporting Railroads will be removed. impact on a substantial number of small • Form R–1 Schedule 245, Working Federal Aviation Administration entities.’’ Capital: This schedule will be updated to reflect a line numbering change that Because the goal of the RFA is to Notice of Intent To Rule on Change in occurred among other changes in reduce the cost to small entities of Use of Aeronautical Property at Schedule 200. complying with federal regulations, the Immokalee Regional Airport • Form R–1 Schedule 510, Separation RFA requires an agency to perform a of Debtholdings Between Road Property regulatory flexibility analysis of small AGENCY: Federal Aviation and Equipment: The sources for Lines 1 entity impacts only when a rule directly Administration (FAA), DOT. through 8 will be updated to show the regulates those entities. In other words, ACTION: Request for public comment. line numbering change in Schedule 200, the impact must be a direct impact on and the sources for Lines 16, 17, and 21 small entities ‘‘whose conduct is SUMMARY: The Federal Aviation will be modified to properly show total circumscribed or mandated’’ by the Administration is requesting public road property and equipment debt and proposed rule. White Eagle Coop. Ass’n comment on a request by the Collier total interest. v. Conner, 553 F.3d 467, 478, 480 (7th County Airport Authority to change a • Form R–1 Schedule 342, Cir. 2009). portion of airport property from Accumulated Depreciation— The reporting requirements modified aeronautical to non-aeronautical use at Improvements to Road and Equipment here will not have a significant the Immokalee Regional Airport, Leased from Others: Instructions 2 and economic impact upon a substantial Immokalee, Florida. The request 3 will be amended to instruct users to number of small entities within the consists of approximately 5,200 square refer to the notes and remarks section meaning of the RFA. The reporting feet of warehouse space. for Schedule 342 and no longer requirements will apply only to Class I Documents reflecting the Sponsor’s specifically to page number 39. rail carriers. 49 CFR 1241.1. request are available, by appointment only, for inspection at the Immokalee jstallworth on DSK7TPTVN1PROD with NOTICES These and other minor changes Accordingly, there will be no impact on (except for non-substantive formatting small railroads (small entities).3 Regional Airport and the FAA Airports changes) are highlighted and annotated District Office. in appendices attached to the Board’s 3 Effective June 30, 2016, for the purpose of RFA DATES: Comments are due on or before served decision. analysis for rail carriers subject to the Board’s May 24, 2017. jurisdiction, the Board defines a ‘‘small business’’ In sum, the modifications discussed as a Class III rail carrier under 49 CFR 1201.1–1. in this notice will correct certain See Small Entity Size Standards Under the 30, 2016) (with Board Member Begeman accounting and reporting changes the Regulatory Flexibility Act, EP 719 (STB served June dissenting). VerDate Sep<11>2014 13:48 Apr 21, 2017 Jkt 241001 PO 00000 Frm 00060 Fmt 4703 Sfmt 4703 E:\FR\FM\24APN1.SGM 24APN1


Document Created: 2017-04-22 00:11:28
Document Modified: 2017-04-22 00:11:28
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice of modifications to annual and quarterly reporting forms.
DatesThis decision is effective on May 24, 2017. These modifications will apply beginning with the annual R-1 reports for the year ending December 31, 2017, and the quarterly operating reports for the second calendar quarter of 2017.
ContactPedro Ramirez at (202) 245-0333. Assistance for the hearing impaired is available through the Federal Information Relay Service (FIRS) at 1-800-877-8339.
FR Citation82 FR 18947 
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR