ABSTRACT
Government may rely upon the costing procedure of
the carrier to provide cost estimates of the
carrier's movements, or it may establish its own
costing procedure to provide such estimates. The
former type of costing is referred to as individual-
carrier costing (where data of a single firm are
utilized) and the latter as regulatory costing
(where data of several firms are utilized). In
Chapters 7, 8, and 9, examples of individual-
carrier costing, i.e., cost center costing, resource
costing and standalone-cost costing respectively,
will be discussed. In this chapter, two examples of
railroad regulatory costing-Rail Form A and the
Uniform Railroad Costing System-will be discussed.
In Chapter 6, a regulatory costing procedure, i.e.,
