39020 Federal Register / Vol. 80, No. 130 / Wednesday, July 8, 2015 / Proposed Rules 

■ 4. Amend Appendix B to Part 4 by 

revising the entries for diagnostic codes 

7900, 7901, 7902, 7911, and adding 

diagnostic code 7906 to read as follows: 

Appendix B to Part 4—Numerical Index 

of Disabilities 

Diagnostic 

code No. 

*******

THE ENDOCRINE SYSTEM 

7900 ......... Hyperthyroidism, including, but not limited to, Graves’ disease. 

7901 ......... Thyroid enlargement, toxic. 

7902 ......... Thyroid enlargement, nontoxic. 

* * * * * * * 

7906 ......... Thyroiditis. 

* * * * * * * 

7911 ......... Addison’s disease (adrenocortical insufficiency). 

7912 ......... Polyglandular syndrome (multiple endocrine neoplasia, autoimmune polyglandular syndrome). 

* * * * * * * 

■ 4. Amend appendix C by: 

■ a. Adding entries for Graves’ disease. 

Polyglandular syndrome and 

Thyroiditis in alphabetical order; and 

■ b. Revising the disability entry for 

Thyroid gland. The additions and 

revision read as follows: 

Appendix C to Part 4—Alphabetical 

Index of Disabilities 

Diagnostic 

code No. 

* * * * * 

Graves’ disease ........................ 7900 

* * * * * 

Polyglandular syndrome ........... 7912 

* * * * * 

Thyroid gland 

Nontoxic thyroid enlargement ............................... 7902 

Toxic thyroid enlargement 7901 

Thyroiditis ................................. 7906 

* * * * * 

[FR Doc. 2015–16666 Filed 7–7–15; 8:45 am] 

BILLING CODE 8320–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2015–0164; FRL–9927–77– 

Region 9] 

Revisions to the California State 

Implementation Plan, Feather River Air 

Quality Management District 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to approve 

revisions to the Feather River Air 

Quality Management District 

(FRAQMD) portion of the California 

State Implementation Plan (SIP). 

Included in this approval are the 

following three SIP demonstrations from 

FRAQMD: 2006 Reasonably Available 

Control Technology (RACT) Analysis for 

State Implementation Plan (SIP), 

November 2006; Reasonably Available 

Control Technology State 

Implementation Plan Revision Negative 

Declaration for Control Techniques 

Guidelines Issued 2006–2008, June 1, 

2009; and Reasonably Available Control 

Technology Analysis and Negative 

Declarations, July 3, 2014. The first two 

demonstrations address the 1997 8-hour 

National Ambient Air Quality Standards 

(NAAQS) for ozone, and the third 

demonstration addresses the 2008 8- 

hour NAAQS for ozone. The submitted 

SIPs also contain negative declarations 

for volatile organic compound (VOC) 

source categories for the years 2006, 

2009 and 2014. We are proposing to 

approve the submitted SIP revisions 

under the Clean Air Act as amended in 

1990 (CAA or the Act). We are also 

proposing to approve a local rule that 

regulates gasoline dispending facilities. 

DATES: Any comments on this proposal 

must arrive by August 7, 2015. 

ADDRESSES: Submit comments, 

identified by docket number EPA–R09– 

OAR–2015–0164, by one of the 

following methods: 

1. Federal eRulemaking Portal: 

www.regulations.gov. Follow the on-line 

instructions. 

2. Email: steckel.andrew@epa.gov. 

3. Mail or deliver: Andrew Steckel 

(Air–4), U.S. Environmental Protection 

Agency Region IX, 75 Hawthorne Street, 

San Francisco, CA 94105–3901. 

Instructions: All comments will be 

included in the public docket without 

change and may be made available 

online at www.regulations.gov, 

including any personal information 

provided, unless the comment includes 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Information that 

you consider CBI or otherwise protected 

should be clearly identified as such and 

should not be submitted through 

www.regulations.gov or email. 

www.regulations.gov is an ‘‘anonymous 

access’’ system, and EPA will not know 

your identity or contact information 

unless you provide it in the body of 

your comment. If you send email 

directly to EPA, your email address will 

be automatically captured and included 

as part of the public comment. If EPA 

cannot read your comment due to 

technical difficulties and cannot contact 

you for clarification, EPA may not be 

able to consider your comment. 

Electronic files should avoid the use of 

special characters, any form of 

encryption, and be free of any defects or 

viruses. 

Docket: Generally, documents in the 

docket for this action are available 

electronically at www.regulations.gov 

and in hard copy at EPA Region IX, 75 

Hawthorne Street, San Francisco, 

California 94105–3901. While all 

documents in the docket are listed at 

www.regulations.gov, some information 

may be publicly available only at the 

hard copy location (e.g., copyrighted 

material, large maps), and some may not 

be publicly available in either location 


srobinson on DSK5SPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 130 / Wednesday, July 8, 2015 / Proposed Rules 39021 

1The Board has broad economic regulatory 

oversight of railroads, addressing such matters as 

rates, service, construction, acquisition and 

abandonment of rail lines, carrier mergers, and 

interchange of traffic among carriers (49 U.S.C. 

10101–11908). The Board monitors the financial 

condition of railroads as part of its oversight of the 

rail industry. The Board prescribes a uniform 

accounting system for railroads to use for regulatory 

purposes. 49 U.S.C. 11141–43, 11161–64; 49 CFR 

parts 1200 and 1201. In addition, the Board requires 

Class I railroads to submit quarterly and annual 

reports containing financial and operating statistics, 

including employment and traffic data (49 U.S.C. 

11145; 49 CFR parts 1241 through 1246 and 1248). 

1These accounting pronouncements are available 

at https://asc.fasb.org. 

(e.g., CBI). To inspect the hard copy 

materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

James Shears, EPA Region IX, (213) 

244–1810, shears.james@epa.gov. 

SUPPLEMENTARY INFORMATION: This 

proposal addresses revisions to the 

FRAQMD portion of the California SIP. 

In the rules and regulations section of 

the Federal Register, we are approving 

the three RACT SIP revisions in a direct 

final action without prior proposal 

because we believe these SIP revisions 

are not controversial. This proposal also 

addresses the following local rule: 

FRAQMD Rule 3.8, Gasoline Dispensing 

Facilities. In the Rules and Regulations 

section of this Federal Register, we are 

approving this local rule in a direct final 

action without prior proposal because 

we believe this SIP revision is not 

controversial. Please note that if we 

receive adverse comment on a specific 

provision of these SIP revisions or the 

rule, we will publish a timely 

withdrawal of the direct final rule and 

address the comments in a subsequent 

action. If that provision may be severed 

from the remainder of the SIP revisions 

or the rule, we may adopt as final those 

provisions of the SIP revisions or the 

rule that are not the subject of an 

adverse comment. 

We do not plan to open a second 

comment period, so anyone interested 

in commenting should do so at this 

time. If we do not receive adverse 

comments, no further activity is 

planned. For further information, please 

see the direct final action. 

Dated: April 30, 2015. 

Jared Blumenfeld, 

Regional Administrator, Region IX. 

[FR Doc. 2015–16629 Filed 7–7–15; 8:45 am] 

BILLING CODE 6560–50–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

49 CFR Part 1201 

[Docket No. EP 720] 

Accounting and Reporting of Business 

Combinations, Security Investments, 

Comprehensive Income, Derivative 

Instruments, and Hedging Activities 

AGENCY: Surface Transportation Board, 

DOT. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Surface Transportation 

Board proposes to revise its regulations 

to update the accounting and reporting 

requirements under its Uniform System 

of Accounts (USOA) for Class I 

Railroads to be more consistent with 

current generally accepted accounting 

principles (GAAP) and revise the 

schedules and instructions for the 

Annual Report for Class I Railroads (R– 

1 or Form R–1) to better meet regulatory 

requirements and industry needs. The 

intent of the proposed revisions is to 

promote sound and uniform accounting 

and financial reporting for the types of 

transactions and events described 

herein. 

DATES: Comments on this proposed 

rulemaking are due on or before August 

7, 2015; reply comments are due by 

September 8, 2015. 

ADDRESSES: Any filings submitted in 

this proceeding must be submitted 

either via the Board’s e-filing format or 

in the traditional paper format. Any 

person using e-filing should attach a 

document and otherwise comply with 

the instructions found at the E-FILING 

link on the Board’s Web site at 

www.stb.dot.gov. Any person submitting 

a filing in the traditional paper format 

should send an original and 10 copies 

and also an electronic version to: 

Surface Transportation Board, Attn: 

Docket No. EP 720, 395 E Street SW., 

Washington, DC 20423–0001. 

FOR FURTHER INFORMATION CONTACT: 

Pedro Ramirez at (202) 245–0333. 

Assistance for the hearing impaired is 

available through the Federal 

Information Relay Services (FIRS) at 1– 

800–877–8339. 

SUPPLEMENTARY INFORMATION: 

Introduction 

In this notice of proposed rulemaking 

(NPR), the Surface Transportation Board 

(Board) proposes to amend its USOA 

and Form R–1.1 The Board proposes to 

add 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, the Board 

proposes to revise the USOA to reflect 

current accounting practices for 

business combinations by removing 

existing instructions for the pooling-ofinterest method of accounting. The 

Board also seeks to revise Form R–1 to 

include the new accounts and the new 

reporting schedule proposed by this 

rulemaking. 

The Board also solicits comments on 

the proposed elimination of certain 

schedules currently contained in Form 

R–1 that are not used for any regulatory 

or other purposes by the Board. As there 

may be other governmental agencies or 

interested parties that rely on the 

information in some of these schedules, 

we are requesting comments concerning 

their elimination. 

The purpose of the proposed revisions 

is to provide sound and uniform 

accounting and financial reporting for 

certain types of transactions and events. 

The Board believes that such 

requirements are needed because these 

types of transactions and events are 

neither specifically nor correctly 

addressed in the existing USOA. The 

new instructions, accounts, and 

reporting schedule would result in 

improved, consistent, and complete 

accounting and reporting. 

Background 

A. General 

The Interstate Commerce Act, as 

amended by the ICC Termination Act of 

1995 (ICCTA), Public Law 104–88, 109 

Stat. 803, authorizes the Board, in 49 

U.S.C. 11142, to prescribe a uniform 

accounting system for rail carriers 

subject to our jurisdiction and, in 49 

U.S.C. 11161, to maintain cost 

accounting rules for rail carriers. 

Sections 11142 and 11161 both require 

the Board to conform its accounting 

rules to GAAP ‘‘[t]o the maximum 

extent practicable.’’ 

In keeping with this requirement, we 

propose updates to the USOA to provide 

for: (1) Fair value presentation of certain 

security investments, derivative 

instruments and hedging activities; (2) 

presentation of comprehensive income 

and components of other 

comprehensive income; and (3) 

accounting for business combinations. 

The proposed revisions are based on the 

generally accepted accounting 

principles promulgated by the FASB in 

the following Accounting Standards 

Codifications (ASC): ASC 320 

Investments—Debt and Equity 

Securities; ASC 220 Comprehensive 

Income; ASC 815 Derivatives and 

Hedging; and ASC 805 Business 

Combinations.1


srobinson on DSK5SPTVN1PROD with PROPOSALS