A Brief History of the Separation of Railroad Operating Expenses Between Freight and Passenger Services
1957 - 13 страници
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according accounting accurate adopted American analysis Annual Report apportion apportionment approved assigned Association basis became Bureau of Statistics carriers changes charge Circular classes commissioners committee common consideration cost December developed difference directly Director dividing maintenance division earnings Economics effective example expenses between freight February formula freight and passenger freight service fuel basis fuel consumption gross held horsepower importance increased indicated Interstate Commerce Commission January Library locomotive maintenance maintenance expenses March matter measure method MICHIGAN mile mileage November offered opinion passenger services passenger trains penses point of view possible prescribed proportion proposed Railroad Operating Expenses railway rates ratios reasons regarded rejecting relative reports requires revised road rules Second separation of expenses separation of operating Separation of Railroad speed Statistics of Railways steam structures expenses substitute theory tion ton-mile tracks traffic uniform United wear weight yard York
Страница 7 - Enginehouse expenses — road Fuel for road locomotives Water for road locomotives Lubricants for road locomotives Other supplies for road locomotives.. Road trainmen Train supplies and expenses Interlockers and block and other signals — operation Crossing flagmen and gatemen Drawbridge operation Clearing wrecks * Telegraph and telephone — operation..
Страница 1 - ... the earnings and receipts from each branch of business and from all sources; the operating and other expenses; the balances of profit and loss, and a complete exhibit of the financial operations of the carrier each year, including an annual balance sheet.
Страница 2 - All expenses which are naturally chargeable to either freight or passenger traffic should be entered in their respective columns in the report; expenses which are not naturally chargeable to either traffic should be apportioned on a mileage basis, making the division as between freight and passenger traffic in the proportion which the freight and passenger train mileage bears to the total mileage of trains earning revenue.
Страница 8 - Cylinder horsepower given number of horsepower may be utilized in hauling a heavy train at slow speed or a light train at high speed. Speaking in general terms, in locomotives of similar design, the horsepower developed is closely related to the volume of steam used in the cylinders, and the steam production in boilers of similar design is in turn closely related to the amount of fuel consumed in the firebox. There is, however, a critical point in the piston speed at which the horsepower efficiency...
Страница 8 - The theory upon which the fuel basis is offered as a substitute for train, locomotive and car miles or combinations thereof, is that it is a more scientific measure of use. Fuel consumption, in a large degree, is proportional to the horsepower developed. Horsepower is the resultant of locomotive tractive force and speed.1 A 1 The formula is...
Страница 2 - ... in the character of the two services was so marked as to permit it to be made with a fair degree of accuracy. With the development of railway economy, however, which has resulted in increasing the rapidity of freight trains and the weight of passenger trains, it has been found that not more than half of the items of operating expenses can by any means be assigned to passenger and to freight service.
Страница 2 - This fact, taken in connection with the fact that the average cost per ton per mile and per passenger per mile, which was obtained upon the basis of the computation in question, was rarely used by commissioners in judging of fair rates, induced the railway commissioners to abandon this classification.
Страница 5 - special purpose" statistics rarely command that confidence which inheres in figures that are kept continuously on accepted bases without reference to a particular controversy. It was suggested at the hearing that the Commission should wait until the courts had rendered decisions in certain pending rate cases before making a requirement of this character. What the courts have said must carefully be considered and conformed to. As to the cases before the courts at the present...
Страница 4 - ... reconsideration of the matter at the present time seems warranted. The arguments advanced in support of a separation of the expenses at the present time were that it would be a material aid in the determination of the cost of railway services, not only as between the two services — freight and passenger — as a whole, but also in determining the cost of particular classes of traffic, for the reason that the separation of freight and passenger expenses is fundamental in all cost of service...
Страница 1 - That a committee of five be appointed to mature a form of returns and system of uniform railroad book-keeping, so far as the same is practicable, and that the said committee be instructed to invite the co-operation of the leading railroad accountants of the country in the performance of this duty, and that they report at the next meeting of this convention.