RAILROAD ACCOUNTING

This volume contains papers on a variety of subjects related to the development of railroad accounting and costing. The first section includes four articles on the uses of accounting information. The second series discusses railroad costing. The articles include a discussion of how to evaluate contribution of specific rates to railroad profits and a discussion of the costing and management information system currently in use on the railroad. The third section includes articles on deferred maintenance and on accounting for railroad right-of-way. Consecutive articles present arguments first in favor of "betterment accounting" for right-of-way, and second, in favor of "depreciation accounting" for right-of-way. The last articles address themselves to what changes should be made to bring the Interstate Commerce Commission's current Uniform System of Accounts for Railroads into conformity with the Railroad Revitalization and Regulatory Reform Act of 1976.

• Supplemental Notes:
  • Prepared in cooperation with Georgetown Univ., Washington, D.C. School of Business Administration, Transportation Research Forum, Washington, D.C. Chapter, American Univ., Washington, D.C.
• Corporate Authors:

  Office of Policy, Plans and International Affiars

  400 7th Street, SW
  Washington, DC  United States  20590

  Georgetown University

  School of Business Administration
  Washington, DC  United States  20007

  Transportation Research Forum

  1133 15th Street, NW, Suite 620
  Washington, DC  United States  20005

  American University

  Center for Transportation Studies
  Washington, DC  United States  20016

  Bowling Green State University

  Bowling Green, OH  United States  43403
• Authors:
  • Buckwell, L J
  • Hymson, E B
• Publication Date: 1977-5

Media Info

• Pagination: 224 p.

Subject/Index Terms

• TRT Terms: Accounting; Cost accounting; Cost control; Deferred maintenance; Depreciation; Information systems; Legislation; Maintenance; Management; Management information systems; Methodology; Planning; Profitability; Profits; Railroads; Recommendations; Records management; Regulations; Right of way (Land)
• Identifier Terms: Railroad Revitalization and Regulatory Reform Act of 1976; U.S. Interstate Commerce Commission
• Uncontrolled Terms: Revisions
• Old TRIS Terms: Additions and betterments; Government regulations; Management planning
• Subject Areas: Administration and Management; Economics; Finance; Law; Maintenance and Preservation; Planning and Forecasting; Railroads; Research;

Filing Info

• Accession Number: 00158960
• Record Type: Publication
• Source Agency: National Technical Information Service
• Report/Paper Numbers: DOT/TPI/70-77/16
• Files: NTIS, TRIS
• Created Date: Aug 4 1977 12:00AM