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    <title>Transport Research International Documentation (TRID)</title>
    <link>https://trid.trb.org/</link>
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    <language>en-us</language>
    <copyright>Copyright © 2026. National Academy of Sciences. All rights reserved.</copyright>
    <docs>http://blogs.law.harvard.edu/tech/rss</docs>
    <managingEditor>tris-trb@nas.edu (Bill McLeod)</managingEditor>
    <webMaster>tris-trb@nas.edu (Bill McLeod)</webMaster>
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      <title>Transport Research International Documentation (TRID)</title>
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      <link>https://trid.trb.org/</link>
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    <item>
      <title>Aspects of Separate Accounting in Railway Transport in the Interests of Sustainable Development</title>
      <link>https://trid.trb.org/View/2671765</link>
      <description><![CDATA[The research aims to study practical and theoretical approaches to develop the concept of separate accounting in railway transport in the context of transformation in the interests of sustainable development. Being the main sector of the market economy, transport connects producers of goods with consumers. Railway transport (monopoly) uses specific methods of accounting for income and expenses in the process of transportation. A system for collecting and summarizing information on expenses and income by activity type and service is used to analyze costs and effectively manage finances in transport companies. This system ensures the profitability of specific activities and maintains transparent accounting, even under conditions of uncertainty and risk. The need to make real-time financial decisions is driven by the external environment, internal factors, and industry conditions. This necessitates developing a concept to transform accounting methods and company operations. The goal is to analyze the cost and profitability of individual activities and ensure accurate and transparent accounting. The practical value of this research lies in the fact that the use of the proposed methodology for separate accounting and cost calculation when the transformation of the railway industry of Uzbekistan will increase its transparency and reliability.]]></description>
      <pubDate>Tue, 23 Jun 2026 13:50:28 GMT</pubDate>
      <guid>https://trid.trb.org/View/2671765</guid>
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      <title>Peculiarities of Accounting for Investments and Leasing in a Transport Company</title>
      <link>https://trid.trb.org/View/2671756</link>
      <description><![CDATA[The research discusses the peculiarities of accounting for investments and leasing in a transport company, offering a comprehensive analysis of the methods and approaches to account for these operations. In the context of the rapid development of the transport industry and the active implementation of new technologies in logistics, effective management of investments and leasing becomes a critical success factor for companies in this sector. The first part of the research focuses on accounting for investments in fixed assets owned by the transport company. It examines the specifics of accounting for vehicle acquisition, operation, and depreciation, including recording maintenance and repair costs. The second part of the research addresses the accounting for vehicle leasing. Particular attention is paid to various leasing models, their impact on the company’s financial position, and methods of accounting for lease payments. In the concluding part of the research, the authors offered practical recommendations for optimizing the accounting of investments and leasing in a transport company based on the analysis of best practices and advanced trends in managerial accounting. The possibility of automating accounting processes using specialized software and information systems is also considered, making it possible to increase efficiency and accuracy in financial accounting.]]></description>
      <pubDate>Tue, 23 Jun 2026 13:50:28 GMT</pubDate>
      <guid>https://trid.trb.org/View/2671756</guid>
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      <title>Improving the Accounting of Fixed Assets at Railway Transport Enterprises in the Context of Transformation</title>
      <link>https://trid.trb.org/View/2671755</link>
      <description><![CDATA[The research aims to improve the system of effective accounting of long-term assets of a railway transport enterprise in the context of industry transformation. In the course of the research, the author offers his own methodological approach to revaluating the value of fixed assets of railway transport depending on the situation affecting their value. The research applies pricing and revaluation models used in accounting for fixed assets. Nowadays, the organization of new work activities and the introduction of innovations into the field are considered as the main issues in all economic entities. Particularly, the economy will depend on the regular growth in the amount of production and sales of the subject, as well as their active policies in the investment and innovation system. In this case, economic entities pay great attention to updating the fixed assets in terms of quantity and quality. Achieving this goal will depend on providing advanced technologies to economic entities and the involvement of qualified specialists who can effectively use these technologies in production. It is necessary to form a new system for efficient accounting of fixed assets in railway transport enterprises. The research revaluates fixed assets in railway transport enterprises, provides models for this revaluation, highlights positive aspects of the revaluation of fixed assets, provides analytical data on the useful life of fixed assets, and presents separate depreciation calculation norms for fixed assets and their components in railway transport enterprises.]]></description>
      <pubDate>Tue, 23 Jun 2026 13:50:28 GMT</pubDate>
      <guid>https://trid.trb.org/View/2671755</guid>
    </item>
    <item>
      <title>Improving Financial Accounting in the Context of Sustainable Development and Transformation of the Transport Sector of the Economy</title>
      <link>https://trid.trb.org/View/2670909</link>
      <description><![CDATA[Since 2023, Uzbekistan has been transforming its transport industry by partially privatizing transportation services. Small businesses have always played a crucial role in the country’s economy, and these changes highlight the effectiveness of involving the private sector. These reforms improve the quality of transport services and increase the profits of transport companies. This research focuses on simplifying accounting processes to their fullest extent. It introduces an accounting method specifically designed to align with the operations, management styles, complexities, and staffing levels of transport companies. In the transport sector, as in all manufacturing industries, standard accounting registers and approved accounting charts are employed. Encouraging small businesses and entrepreneurship in the transport sector requires clear definition and management of accounting processes. The introduction of private enterprises will necessitate the systemic reorganization of accounting registers, particularly concerning the costs associated with transportation processes. Accounting for private carriers should include the allocation of the railway company’s expenses based on comprehensive monitoring of the effective use of rolling stock and other railway resources related to customer service. This research examines the accounting aspects involved in the transformation of railway transport, highlighting the necessary adjustments to accommodate the shift towards a more privatized and efficient transport sector.]]></description>
      <pubDate>Tue, 23 Jun 2026 13:50:28 GMT</pubDate>
      <guid>https://trid.trb.org/View/2670909</guid>
    </item>
    <item>
      <title>The impact of inter-country differences on transportation carbon emission transfer</title>
      <link>https://trid.trb.org/View/2652344</link>
      <description><![CDATA[Cross-border differences shape the generation and transfer of carbon emissions through international transport. This study develops a sector-specific accounting framework by integrating an environmentally extended multi-region input–output (EE-MRIO) model with interpretable machine learning. Our framework tracks and explains bilateral carbon transfers among 64 nations from 2000 to 2018. We first compute annual country-pair transfer matrices. Key drivers are then identified using the CatBoost algorithm, which employs Bayesian optimization for hyperparameter tuning after mutual-information screening and recursive feature elimination. Model explanations are derived from SHapley Additive exPlanations (SHAP) values. Subsequently, bilateral transfer pathways are classified via hierarchical clustering. Results indicate a steady increase and an eastward shift in transport-related carbon transfers. By 2018, China had become both the largest exporter and importer. Transport-specific indicators are dominant mechanisms: stronger liner-shipping connectivity, container port traffic, and international tourism amplify transfers, whereas rail development suppresses them. Disparities in manufacturing capacity and technological capability reduce outward transfers. This suggests that industrial upgrading and innovation help mitigate carbon spillovers. Clustering analysis reveals three recurrent pathway typologies: (1) a specialized transport–innovation pattern; (2) an investment–manufacturing intensive pattern; and (3) a background pattern with weak transport-specific drivers. Policy implications highlight the need for tailored interventions, such as establishing green corridors, fostering industrial collaboration for modal shift, and promoting system-wide digitalization. The integrated EE-MRIO and machine-learning approach offers a scalable and interpretable tool for sectoral mitigation analysis.]]></description>
      <pubDate>Mon, 02 Feb 2026 09:32:47 GMT</pubDate>
      <guid>https://trid.trb.org/View/2652344</guid>
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      <title>U.S. Consolidated Financial Statements: Key Issues for the Department of Transportation</title>
      <link>https://trid.trb.org/View/2593925</link>
      <description><![CDATA[The U.S. Government Accountability Office (GAO) is responsible for conducting the annual audit of the U.S. government’s consolidated financial statements, or CFS. On January 16, 2025, GAO issued a disclaimer of opinion on these statements for fiscal years 2024 and 2023. The consolidated financial statements are compiled from federal entity financial statements and other federal entity information. As such, federal entities, including the Department of Transportation (DOT), have a key role in supporting financial reporting at the government-wide level. While DOT’s auditor issued an unmodified audit opinion on DOT’s fiscal years 2024 and 2023 financial statements, the auditor identified a significant deficiency in internal control over financial reporting and made recommendations to help address it. In this letter to Devin Ure, Acting Deputy Assistant Secretary for Budget and Programs and Office of the Secretary Chief Financial Officer, U.S. Department of Transportation, key issues that affect the U.S. government's consolidated financial statements are outlined related to: intragovernmental activity and balances; reconciliation statements; and treaties and other international agreements.]]></description>
      <pubDate>Fri, 12 Sep 2025 08:57:02 GMT</pubDate>
      <guid>https://trid.trb.org/View/2593925</guid>
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    <item>
      <title>Essential Features of Supply Chain Management in the Sphere of Foreign Economic Activity</title>
      <link>https://trid.trb.org/View/2406948</link>
      <description><![CDATA[The paper focuses on the competence of logistics management aimed at accounting and assessing factors within the logistics chains that affect the formation of the logistics chains during foreign trade transactions. Besides, it presents the consistent factor analysis of the main indicators that form the supply chain. The given analysis can be applied both to planning intermodal and multimodal transportation. Furthermore, the authors carried out a ranking of managing risks and clarified logistics operations in the supply chain, which can have a significant impact on the formation of the final cost of imported goods in the importing country that the importer did not specify in the costing.]]></description>
      <pubDate>Thu, 24 Jul 2025 11:31:50 GMT</pubDate>
      <guid>https://trid.trb.org/View/2406948</guid>
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    <item>
      <title>The Costing Principle, Step, Model and Application of Activity Based Costing in Logistics Enterprises</title>
      <link>https://trid.trb.org/View/2283390</link>
      <description><![CDATA[The key technology of applying Activity Based Costing (ABC) in logistics enterprises is modeling the activity cost. According to the basic principle of ABC and the operation modes and characteristics of logistics enterprises, the basic principle of applying ABC for logistics enterprises is concluded, and the technical route of it in logistics enterprises is designed. Moreover, the concrete operation process and mathematical costing model of implementing ABC are deduced. According to the correlation analysis, the application aspects of ABC in the management are summarized and elaborated for logistics enterprises by using ABC cost datum.]]></description>
      <pubDate>Fri, 18 Oct 2024 14:12:37 GMT</pubDate>
      <guid>https://trid.trb.org/View/2283390</guid>
    </item>
    <item>
      <title>Adoption of cloud accounting for critical infrastructure within small medium enterprises in Odisha through prioritisation of its sustainable benefits</title>
      <link>https://trid.trb.org/View/2421815</link>
      <description><![CDATA[This study has attempted to use relative to an identified distribution (RIDIT) algorithm-based modelling for analysing real time empirical data related to benefits realised by an enterprise through adoption of critical infrastructure of cloud accounting in context of small medium enterprises of Odisha. The study focuses on demand side aspect of cloud accounting aspects by considering its realised benefits in context of SMEs in Odisha. Reduction of cost, reduction of wastage and gaining more sustainability, security of financial information comes on the top positions in the priority list of benefits. The finding of the study is significant with respect to its practical orientation as the responses collected from real user of the system. Modelling of realised benefits of cloud accounting by enterprises with RIDIT analysis could contribute towards demand creation of cloud accounting; its adoption and improvement of services to the clients. The finding of the study could be informative to such enterprises for taking proper decision towards adoption of cloud accounting in critical infrastructure.]]></description>
      <pubDate>Wed, 16 Oct 2024 11:10:14 GMT</pubDate>
      <guid>https://trid.trb.org/View/2421815</guid>
    </item>
    <item>
      <title>System Dynamics -Based Operational Mode of Trade Credit System for Enterprise in Supply Chains</title>
      <link>https://trid.trb.org/View/2282969</link>
      <description><![CDATA[Trade credit is an essential factor for enterprise, especially for enterprise in supply chains because they forming a system. But relevant studies of trade credit focus on accounts receivable; the payables was ignored usually. In this paper, a dynamic trade credit model for enterprise in supply chains was built under the count model and the system dynamics, which brings accounts receivable and payables into an entirety. The authors analyze the operational mechanism based on the model. Eventually, relevant policies and suggestions are given on the base of preceding analysis.]]></description>
      <pubDate>Mon, 23 Sep 2024 16:30:47 GMT</pubDate>
      <guid>https://trid.trb.org/View/2282969</guid>
    </item>
    <item>
      <title>Lean Management Accounting, Elimination of Waste in the Company</title>
      <link>https://trid.trb.org/View/2370873</link>
      <description><![CDATA[The purpose of this study is to outline the current problems with the company's documentation workflow process and propose a plan to implement a new automated system to eliminate waste and improve the company's cash flow. Every enterprise is required to accurately record business operations. Accounting is the foundation of an organization, serving not only to meet legal requirements, but also to support management processes. In the case of large enterprises, complex accounting carries the risk of problems with timely and correct accounting, which can lead to delays in payments, reminders, collection procedures and interruptions in deliveries. As a result, it becomes crucial to put processes in place to safeguard liquidity. The study includes an analysis of the company's current documentation workflow process and identification of problems associated with it. A plan is then proposed to implement a new automated system to eliminate waste. The methodology is based on an analysis of the company's internal data and available technological solutions. The main results of the study include the identification of existing problems in the documentation workflow process and a plan for implementing a new system. The findings indicate that improving process efficiency can help increase the company's cash flow. The study introduces a new perspective on records management in enterprises, especially in the context of eliminating waste and improving liquidity. The theoretical value of the work lies in identifying opportunities for effective records management in the context of supporting business processes. The introduction of an automated documentation workflow system can bring practical benefits, such as reducing payment delays, avoiding debt collection procedures and improving the overall efficiency of business operations.]]></description>
      <pubDate>Wed, 29 May 2024 10:04:37 GMT</pubDate>
      <guid>https://trid.trb.org/View/2370873</guid>
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    <item>
      <title>Uniform Audit and Accounting Guide for Audits of Architectural and Engineering (A/E) Consulting Firms, 2024 Edition</title>
      <link>https://trid.trb.org/View/2338813</link>
      <description><![CDATA[This guide is designed as a tool for State department of transportation auditors, Architectural/Engineering (A/E) firms, and public accounting firms that perform audits and attestations of A/E firms. The techniques presented focus on auditing and reporting procedures to be applied to costs that are incurred by A/E firms for engineering and design-related services performed on various federal, state, and local transportation projects. The guide provides general guidance only and is not meant to supersede Generally Accepted Government Auditing Standards (GAGAS), the Federal Acquisition Regulation (FAR), or any related laws or regulations. Because GAGAS and FAR Cost Principles change frequently, users should reference the applicable FAR version in conjunction with the use of this guide.  This 2024 edition, which supersedes the 2016 edition, incorporates several updates, refinements, and clarifications necessary to better align the contents with GAGAS and with current auditing standards. The revisions focus on assessing risk; linking assessed risks to specific responses/audit procedures; audit sampling; and assessing the results of audit procedures. Specifically, significant revisions were made to Chapters 9, General Audit Considerations; Chapter 10, Guidance for Developing Audit Procedures; and Chapter 12, Cognizance and Oversight.]]></description>
      <pubDate>Tue, 20 Feb 2024 09:14:09 GMT</pubDate>
      <guid>https://trid.trb.org/View/2338813</guid>
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    <item>
      <title>The Importance of Financial Information in the Transport Sector: An Encouragement to New Outlooks and Perspectives in Light of the IDB's Vision 2025</title>
      <link>https://trid.trb.org/View/1953544</link>
      <description><![CDATA[Services in the transport sector in Latin America & the Caribbean are provided mainly by private enterprises of different sizes. However, as technical transport specialists, the authors' knowledge and understanding of their management strategies and financial objectives remains limited. Most of the sectorial attention is rightly dedicated to the analysis of the effectiveness and efficiency of the products/services provided by companies, leaving out of the picture the focus on the “business” side of their structures and operations. Such lack of awareness can be linked to several reasons. But one of the motives that mostly hinder transport practitioners from further analyzing these aspects is the ability to speak the private companies' “financial language”. Engineers, planners, and even economists are not always familiar with the instruments of financial analysis, management accounting or corporate finance; concepts that are at the core of this language. When it comes to financial analysis, sectors practitioners are mainly biased in thinking about Public Private Partnerships (PPPs) issues and project finance. This is certainly not a fault per se! However, such a narrow focus can unquestionably represent an obstacle to the full comprehension of the phenomena and rationales that impact the sector's functioning.]]></description>
      <pubDate>Thu, 21 Jul 2022 11:32:44 GMT</pubDate>
      <guid>https://trid.trb.org/View/1953544</guid>
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    <item>
      <title>Application of Accounting Outsourcing on the Pridneprovskaya Railway</title>
      <link>https://trid.trb.org/View/1910270</link>
      <description><![CDATA[The use of outsourcing creates prerequisites for increasing the efficiency of the railway transport enterprise. This makes it possible to use the released financial, organizational and labor resources in other areas of the company’s activities. The use of accounting outsourcing in the railway transport enterprise can be implemented to improve the efficiency of management accounting. The effective functioning of a railway enterprise can be hindered by financial and other corruption of the heads of structural divisions at the railway transport enterprise. This is to a certain extent due to the fact that railway transport enterprises are owned by the state.]]></description>
      <pubDate>Fri, 18 Mar 2022 12:17:11 GMT</pubDate>
      <guid>https://trid.trb.org/View/1910270</guid>
    </item>
    <item>
      <title>Possibility to reveal creative accounting when determining the value of the forwarding company’s assets</title>
      <link>https://trid.trb.org/View/1867911</link>
      <description><![CDATA[Procedures and methods for determining the value of a transport or forwarding company are different. The purpose of determining the value of the company, what results the company reports and also who performs the valuation has a significant influence on the choice of the method. In addition to various other influences, the expert must also take into account the possibility of the existence of interventions in the transport and forwarding company’s accounting. Creative accounting practices follow from the theory of accounting, but they record distorted economic changes in the company according to the wishes of various entities. The most common reason is the reduction of the tax base, but the rare case is, on the contrary, the artificial improvement of the achieved results. The aim of the paper is to analyze the procedures and methods for evaluating a company engaged in transport and/or forwarding and to examine the significance of possible interventions in the accounting of the company and the possibility of their detection by experts.]]></description>
      <pubDate>Tue, 24 Aug 2021 11:16:36 GMT</pubDate>
      <guid>https://trid.trb.org/View/1867911</guid>
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