49 U.S.C. § 11162 — Rail carrier cost accounting system

(a) Each rail carrier must 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 can, 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 must 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 of it) must not be following the mandatory disclosure requirements of section 552 of title 5 .