ABSTRACT
In Chapter 5, two examples of regulatory costing for
U.S. railroads were presented-Rail Form A and the
Uniform Railroad Costing System. These regulatory
costing procedures are used by the U.S. regulatory
commission, the Interstate Commerce Commission
(ICC), for estimating costs of rail movements by ICC
regulated railroads. In this chapter, we present
another example of a regulatory costing procedure
utilized by the ICC, i.e., Highway Form B. This
costing procedure is utilized by the ICC for
estimating the cost of shipments transported by ICC
regulated truck carriers.
