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  USA  20590

    Georgetown University

    School of Business Administration
    Washington, DC  USA  20007

    Transportation Research Forum

    1133 15th Street, NW, Suite 620
    Washington, DC  USA  20005

    American University

    Center for Transportation Studies
    Washington, DC  USA  20016

    Bowling Green State University

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

Media Info

  • Pagination: 224 p.

Subject/Index Terms

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