A historical financial data base was developed for the four major U.S. automobile manufacturers, focusing on the specific operations associated with production and marketing of automobiles and light trucks. The years subject to analysis were 1967-1976. The principal accounting and reporting policies of each manufacturer were examined. The accounts selected for analysis were (1) property, plant and equipment--annual capital investment; (2) special tools--annual capital investment; (3) maintenance, repairs and rearrangements--annual operating cost; (4) research and development--annual operating expense; (5) depreciation and amortization of assets--annual operating cost. Using a process of successive disaggregation, the consolidated corporate financial statements for each manufacturer were analyzed to develop estimates of the specific automobile - and light truck-related amounts. Data and information to assist in the disaggregation process were collected by means of a literature search and discussions with industry analysts. An examination of the sensitivity of each of the accounts to future changes was also performed.

  • Corporate Authors:

    Little (Arthur D), Incorporated

    Acorn Park
    Cambridge, MA  United States  02140

    National Highway Traffic Safety Administration

    1200 New Jersey Avenue, SE
    Washington, DC  United States  20590

    Transportation Systems Center

    55 Broadway, Kendall Square
    Cambridge, MA  United States  02142
  • Authors:
    • Carroll, J M
    • Schneider, R P
  • Publication Date: 1979-1

Media Info

  • Pagination: 272 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00191354
  • Record Type: Publication
  • Source Agency: National Technical Information Service
  • Report/Paper Numbers: DOT-HS-803-544 Final Rpt.
  • Contract Numbers: DOT-TSC-1047
  • Files: NTIS, TRIS, USDOT
  • Created Date: May 11 1979 12:00AM