COMPARATIVE HIGHWAY COST ALLOCATIONS: INCREMENTAL AND OTHER METHODS

THREE METHODS OF ALLOCATING HIGHWAY COSTS TO DIFFERENT CLASSES OF USERS HAVE ACHIEVED GENERAL RECOGNITION. THESE ARE THE TON-MILE, THE COST-FUNCTION, AND THE INCREMENTAL METHODS. AN ALLOCATION STUDY RECENTLY MADE IN NORTH DAKOTA AFFORDS ONE OF THE BETTER BASES FOR COMPARING THE RELATIVE TAX ASSIGNMENTS UNDER EACH OF THE THREE METHODS. THE COSTS ALLOCATED UNDER THE NORTH DAKOTA STUDY WERE THOSE OF A FUTURE 15-YEAR PROGRAM OF CONSTRUCTION AND MAINTENANCE. ALL COSTS ON THE STATE AND ONE-HALF OF THE COSTS ON THE COUNTY SYSTEM WERE ASSIGNED TO USERS AND INCLUDED IN THE PROGRAM. ASSIGNMENTS OF COST RESPONSIBILITY WERE MADE TO FOREIGN AS WELL AS TO DOMESTIC VEHICLES. IN THE TON-MILE METHOD THE ANNUAL PROGRAM COSTS WERE DIVIDED BY THE TOTAL TON-MILES OF TRAVEL. THE RESULTING RATE WAS APPLIED TO THE TON-MILES OF TRAVEL FOR WHICH EACH VEHICLE CLASSIFICATION WAS RESPONSIBLE IN ORDER TO DETERMINE ANNUAL COST RESPONSIBILITY. IN THE COST-FUNCTION APPROACH THE PROGRAM COSTS WERE DIVIDED INTO THREE FUNCTIONAL CATEGORIES. THE COSTS IN EACH CATEGORY WERE THEN ALLOCATED ON A SOMEWHAT DIFFERENT BASIS. FOR THE STANDBY AND THE TRAVEL COSTS THE ALLOCATION WAS MADE THE SAME AS UNDER THE COST FUNCTION, EXCEPT THAT VEHICLES WERE ASSIGNED COSTS FOR ONLY THOSE ROADS WHICH THEY USED. THE WEIGHT COSTS, HOWEVER, WERE ASSIGNED INCREMENTALLY. ALL VEHICLES SHARED ALIKE ON AN AXLE-MILE BASIS IN THE COST ASSIGNABLE TO THE BASIC ROAD. THIS WAS A HYPOTHETICAL ROAD DESIGNED TO ACCOMMODATE SINGLE-AXLE WEIGHTS UP TO 6,000 LB OR TANDEM-AXLE WEIGHTS UP TO 9,000 LB. SINGLE AXLES IN THE 6,000- TO 12,000-LB CATEGORY, OR THEIR TANDEM EQUIVALENT IN THE 9,000- TO 18,000-LB CLASS, WERE ASSIGNED, IN ADDITION TO THEIR BASIC ROAD RESPONSIBILITY, AN ADDITIONAL AMOUNT REFLECTING THE HIGHER COST NECESSARY FOR ROADS DESIGNED FOR THESE HEAVIER VEHICLES. ADDITIONAL INCREMENTAL ASSIGNMENTS OF COST WERE MADE FOR VEHICLES WITH STILL HEAVIER AXLE WEIGHTS. IN ADDITION TO MAKING PROGRAM COST ALLOCATIONS ACCORDING TO THESE THREE METHODS, AN ESTIMATE WAS ALSO MADE OF HOW THE PROGRAM COSTS WOULD BE ASSIGNED TO USERS UNDER THE EXISTING TWO-STRUCTURE TAX. ON THE BASIS OF EACH OF THESE METHODS IT WAS POSSIBLE TO ARRIVE AT THE ANNUAL PER- VEHICLE COST RESPONSIBILITY OF ALL VEHICLE TYPE AND WEIGHT CLASSIFICATIONS. /AUTHOR/

Media Info

  • Monograph Title: Allocating highway cost responsibility: report on studies in five states
  • Serial:

Subject/Index Terms

Filing Info

  • Accession Number: 00201563
  • Record Type: Publication
  • Files: TRIS, TRB
  • Created Date: Sep 30 1994 12:00AM