Section 126. Uniform system of accounts; access to accounts; forfeitures

The commissioner may, whenever he deems advisable, establish a system of
  accounts to be  used  by  common  carriers  which  are  subject  to  his
  supervision, or may classify the said carriers and prescribe a system of
  accounts  for  each  class,  and  may prescribe the manner in which such
  accounts shall be kept. He may also  in  his  discretion  prescribe  the
  forms  of  accounts,  records and memoranda to be kept by such carriers,
  including the accounts, records and memoranda of the movement of traffic
  as  well  as  the  receipts  and  expenditures  of  moneys.  Notice   of
  alterations  by  the  commissioner  in  the  required  method or form of
  keeping a system of accounts shall be given to such persons or  carriers
  by  the  commissioner  at  least  six months before the same are to take
  effect. The system of accounts established by the commissioner  and  the
  forms  of  accounts, records and memoranda prescribed by him as provided
  above shall conform in the case of railroad companies as nearly  as  may
  be  to  those  from  time  to  time  established  and  prescribed by the
  interstate commerce commission  under  the  provisions  of  the  act  of
  congress  entitled  "An  act  to  regulate  commerce"  approved February
  fourth, eighteen hundred eighty-seven, and the acts  amendatory  thereof
  or  supplementary  thereto.  The  commissioner  shall  at all times have
  access to all accounts, records and memoranda kept  by  common  carriers
  and  may designate any officers or employees of the department who shall
  thereupon have authority under the order of the commissioner to  inspect
  and  examine  any  and  all accounts, records and memoranda kept by such
  carriers. The commissioner may, after hearing, prescribe  by  order  the
  accounts  in  which  particular  outlays  and receipts shall be entered,
  charged or credited. At any such hearing the burden of proof shall be on
  the common carrier to establish the correctness of the accounts in which
  such outlays and receipts have been entered, and  the  commissioner  may
  suspend  a charge or credit pending submission of proof by such carrier.
  Where the commissioner has prescribed the forms of accounts, records and
  memoranda to be kept by such carriers it shall be unlawful for  them  to
  keep  any other accounts, records or memoranda than those so prescribed,
  or those prescribed by or under authority of the United States.