Cost of Service and Value of Railway Property: Selected Extracts From Decisions, Opinions, Reports and Speeches (Classic Reprint) - Hardcover

Inhaltsangabe

Excerpt from Cost of Service and Value of Railway Property: Selected Extracts From Decisions, Opinions, Reports and Speeches

(1) An Analysis of the Carriers' Annual Reports to the Interstate Commerce Commission and an Allocation of Total Operating Expenses to (a) Freight Service (b)Passenger Service.

A. Direct Charge Method.

(2) Allocation of ascertainable or direct out of pocket costs per car of a series of train movements of the particular commodity under consideration for
(a) assembling terminal movement
(b) road movements
(c) intermediate switching and yard movements
(d) delivering terminal movements.

(3) Determination of the percentage relation of these items to Total Freight Service Operating Expenses.

(4) Determination of the percentage relation of Operating Expense items having no relation to the particular commodity under consideration.

(5) Determination of the percentage of overhead operating expenses properly chargeable to the particular commodity.

(6) Blanketing of overhead operating expenses (5) over direct charge items (2) and summarization of the separate portions of the entire movement to produce total operating cost for the entire haul.

(7) Comparison of this total Operating Cost of a specific movement with the rate charged therefor or the Revenue derived therefrom by the Carrier, producing a balance of revenue (Gross Profit on Cost), which is the particular commodity's contribution to the carriers' fund for meeting taxes, Return on the Value of Property, reserves for various purposes and Net Profit to Owners.

(8) Comparison of the Gross Profit (per cent.), of the particular commodity with all business of the carrier, with all freight business of the carrier, or with similar businesses of other carriers handled under similar conditions and circumstances.

About the Publisher

Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com

This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.