COST ACCOUNTING STUDY OF PENNSYLVANIA RAILROAD SOUTHEASTERN PENNSYLVANIA AREA SUBURBAN PASSENGER SERVICES

THE PRIMARY OBJECTIVE OF THE COST ACCOUNTING STUDY WAS TO DETERMINE THE TOTAL DEFICIT SUSTAINED BY THE PENNSYLVANIA RAILROAD COMPANY (PRR) FROM PHILADELPHIA AREA SUBURBAN SERVICE IN THE CALENDAR YEAR 1965 AND TO PROJECT THE PROBABLE DEFICIT TO BE INCURRED IN 1966. IN DETERMINING THE DEFICITS, OPERATING REVENUES AND COSTS WERE SUMMARIZED WITH APPROPRIATE ANALYTICAL BREAKDOWNS, AND A SUMMARY OF PROPERTY BOOK VALUES, SHOWING THE "BOOK" COSTS OF SUBURBAN SERVICE FACILITIES FOR SPECIFIED ZONES, WAS PROVIDED. THE COSTS REFLECTED IN THE REPORT WERE COMPILED ON A "FULLY ALLOCATED" BASIS, THAT IS, SUBURBAN SERVICE OPERATIONS HAVE BEEN CHARGED WITH ALL COSTS (INCLUDING A PROPORTIONATE SHARE OF CERTAIN COSTS COMMON TO BOTH FREIGHT AND PASSENGER SERVICE) APPLICABLE TO THE OPERATION OF SUCH SUBURBAN SERVICE. THIS BASIS CONTRASTS WITH THE "AVOIDABLE" COST BASIS WHICH WOULD INCLUDE ONLY THOSE COSTS RELATING TO SUBURBAN SERVICE OPERATIONS THAT COULD BE ELIMINATED BY THE DISCONTINUATION OF SUCH OPERATIONS. /UMTA/

  • Supplemental Notes:
    • PROJ NO PA-MTD-4
  • Corporate Authors:

    PEAT MARWICK MITCHELL & CO

    WASHINGTON, DC  USA 
  • Publication Date: 1966-12

Subject/Index Terms

Filing Info

  • Accession Number: 00201056
  • Record Type: Publication
  • Source Agency: Urban Mass Transportation Administration
  • Files: TRIS, USDOT
  • Created Date: Jan 3 1973 12:00AM