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Saturday, February 8, 2020 | History

3 edition of Transportation finance, equity, and cost allocation found in the catalog.

Transportation finance, equity, and cost allocation

Transportation finance, equity, and cost allocation

  • 107 Want to read
  • 34 Currently reading

Published by National Academy of Sciences in Washington, D.C .
Written in English

    Subjects:
  • Transportation -- Finance -- Addresses, essays, lectures,
  • Transportation -- Costs -- Addresses, essays, lectures

  • Edition Notes

    Includes bibliographical references.

    StatementTransportation Research Board, Commission on Sociotechnical Systems, National Research Council.
    SeriesTransportation research record ;, 791
    ContributionsNational Research Council (U.S.). Transportation Research Board.
    Classifications
    LC ClassificationsTE7 .H5 no. 791, HE196.5 .H5 no. 791
    The Physical Object
    Paginationiv, 20 p. :
    Number of Pages20
    ID Numbers
    Open LibraryOL4263710M
    ISBN 100309032059
    LC Control Number81009548

    You are required to submit all relevant data to support your proposal. That software was completed in For example, expenses incurred during construction of a warehouse are not expensed immediately. ONRR may approve a different reporting procedure on allottee leases, and with lessor approval on tribal leases. However, there is an opportunity cost attached to corporate financing because the company will only be able to raise a limited level of finance against its equity debt to equity ratio and the more it invests in one project the less it will be available to fund or invest in other projects. First, note that our estimate reflects costs aggregated across different transit modes, each of which may have a different cost structure.

    This increases economic, social and environmental costs and is particularly harmful to people who are physically, economically and socially disadvantaged, and so are unable to drive. Grant Anticipation Revenue Vehicles GARVEEs are type of anticipation vehicle, which are securities debt instruments issued when moneys are anticipated from a specific source to advance the upfront funding of a particular need. In short, transportation equity means putting people first. Fines for Failure to Perform Statute Labor[ edit ] Those who did not perform the requisite labor were often fined. The provision of infrastructure often requires the purchase of land for right-of-way on which to build a facility.

    Egalitarianism This refers to treating everybody the same, regardless of who they are. Their intended purpose is to lower the cost of borrowing for state and local governments so that they can initiate a large number of new construction projects designed to provide a fiscal stimulus. In the process of acquiring land, governments in the United States are enabled to use their powers of eminent domain when landowners will not willingly sell their land. Military Funds[ edit ] The use of military funds to finance road networks was also a common occurrence in earlier civilizations and remains to some extent today in some countries with more authoritarian regimes.


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Transportation finance, equity, and cost allocation book

The benefit of corporate finance is that the cost of funding will be the cost of funding of the private operator itself and so it is typically lower than the cost of funding of project finance.

These costs could be capitalized only as long as the project would need additional testing before application. Alternatively, if the infrastructure required to serve a new development is expensive and exceeds the ability of an individual developer to finance it, multiple developers may organize a "road club", in which the developers cooperatively agree to provide the infrastructure.

Fourth, some costs may be joint among different modes and may be difficult to assign among them. First, note that our estimate reflects costs aggregated across different transit modes, each of which may have a different cost structure.

The opposite is true for rail systems, which require large up-front costs for construction, but tend to have low marginal costs thereafter.

VMT taxes are envisioned as serving as a form of direct road pricingwith global positioning system GPS technology enabling the tracking of distance driven. The use of land-based finance mechanisms such as land sales and assessments on private property set an important precedent, as some interest in using these types of charges is returning under the concept of value capture, which will be discussed in a subsequent section.

Two general perspectives can be used for transportation diversity evaluation Litman These expenses were necessary to get the building set up for its intended use.

Lessees may include, but are not limited to, the following costs in determining the arm's-length transportation allowance under paragraph a of this section or the non-arm's-length transportation allowance under paragraph b of this section: 1 Firm demand charges paid to pipelines.

Examples of cost objects are a product, a research project, a customer, a sales region, and a department. Another example would be where the Government chooses to source out the civil works for the project through traditional procurement and then brings in a private operator to operate and maintain the facilities or provide the service.

Impact fees are typically structured to recover the costs of off-site infrastructure and are often set by an explicit formula designed to estimate the costs associated with an additional resident, while exactions tend to relate to the provision of on-site infrastructure abutting streets, etc.

State and Federal income taxes and severance taxes and other fees, including royalties, are not allowable expenses. As a result, improving walking, cycling and public transit tends to achieve social equity objectives.

For example, even suburban communities with high levels of automobile use and low levels of transit ridership, some residents are non-driver, while even city residents use automobiles and benefit from highways.

They are a particularly important source of revenue for local public transit systems in the US. Bus systems tend to have low fixed costs but higher marginal costs. These capitalized costs will be expensed through depreciation in future periods, when revenues generated from the factory output are also recognized.

Although each of these may seem fair and equitable from a particular perspective, they are contradictory and can increase inequity from other perspectives.

If the bulk of a company's costs are related to personnel costs, consider allocating the indirect costs of personnel based on the number of employees or the number of labor hours consumed.

For example, residents of certain areas tend to be lower income or ride transit more than residents of other areas. If you transport more than one product in a gaseous phase, the allocation of costs to each of the products transported must be made in a consistent and equitable manner.

ONRR will approve the method if we determine that it meets one of the two following requirements: A The methodology in paragraph a 2 i of this section cannot be applied; and B Your proposal is more reasonable than the methodology in paragraph a 2 i of this section.

Thus, in the African Bongo Corporation example above, the company could forbear from allocating the cost of its power station, on the grounds that none of the six operating departments have any control over the power station.

To make this allocation, use the same proportion as the ratio that the volume of each product excluding waste products which have no value bears to the volume of all products in the gaseous phase excluding waste products which have no value.

ONRR may approve a different reporting procedure on allottee leases, and with lessor approval on tribal leases. However, that is no advantage to tax exempt organizations such as pensions and foreign governments. Advantages and Disadvantages of Capitalized Costs When high dollar value items are capitalized, expenses are effectively smoothed out over multiple periods.

Each company has its own dollar value threshold for what it considers an expense, rather than a capitalizable cost. In other words, the goal is to match the cost of an asset to the periods in which it is used, and is therefore generating revenue, as opposed to when the initial expense was incurred.

Second, the use of impact fees promotes cost sharing for infrastructure, enabling developers to share costs among several developments and thus realize whatever scale economies may exist.Transfer price is the price at which related parties transact with each other, such as during the trade of supplies or labor between departments.

Transfer prices are used when individual entities. Cost allocation is the process of identifying, aggregating, and assigning costs to cost objects.A cost object is any activity or item for which you want to separately measure costs.

Examples of cost objects are a product, a research project, a customer, a sales region, and a department. Jan 13,  · In Section 'Problem classification', we classify all 55 articles according to five type of problems on collaborative transportation. In Section 'Cost allocation', we summarize some basics on cooperative game theory and outline the cost allocation methods used in.

Recent advances in highway cost allocation analysis / Douglass B. Lee --Proposed fare policy for advance reservation bus service / Robert P. Warren (and 3 others) --Income equity of two transit funding sources / Steven M.

Transportation Economics/Revenue/Cost Allocation

Rock --Economic analysis of transportation pricing: tax and investment policies /. An expense allocation occurs when indirect costs are assigned to cost sylvaindez.come allocations are required by several accounting frameworks in order to report the full cost of inventory in the financial statements.

A cost object is anything for which a cost is compiled. Examples of cost objects are products, product lines, customers, sales regions, and subsidiaries.

Transportation finance, economics, and strategic management. [National Research Council (U.S.). economic efficiency and equity considerations / Todd Litman --Bay Bridge congestion-pricing Badri R. Narayan -- Transportation cost allocation: applying cost allocation in a multimodal environment / Porter K.

Wheeler -- Historical and.