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NCHRP Synthesis 378: State Highway Cost Allocation Studies (2008)
National Cooperative Highway Research Program Synthesis Program (NCHRPSYN)

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Balducci, Patrick J, Stowers, Joseph, Transportation Research Board. "State Highway Cost Allocation Studies." NCHRP Synthesis 378: State Highway Cost Allocation Studies. Washington, DC: The National Academies Press, 2008.

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Front Matter (R1-R9)
Summary (1-2)
Project Goals and Scope (3-3)
Study Approach (4-4)
Highway Cost Allocation Study Methods (5-5)
State Highway Cost Allocation Studies (6-8)
Equity Findings in State Highway Cost Allocation Studies (9-9)
Recent Developments in Highway Cost Allocation Study Methods and Software (10-10)
Vehicle Classes and How They Are Differentiated (11-12)
Selecting Appropriate Cost Allocators (13-13)
Cost Allocation in a Multimodal Environment (14-14)
Methodologies for Revenue Attribution (15-16)
Experience in Selected States (17-21)
State Highway Cost Allocation Study Self-Assessments and Additional Guidance and Assistance Desired by States (22-22)
Chapter Four - Impacts of Highway Cost Allocation Studies (23-25)
Expenditures (26-28)
Vehicle-Miles of Travel and Related Data (29-29)
Pavements and Related Data (30-30)
Maintenance and Other Data (31-31)
Issues in Revenue Attribution (32-32)
Different Levels of Government and Equity Ratios (33-33)
Emerging Issues and Other Programs (34-34)
Allocation of External Costs (35-36)
Issues in Developing Recommendations for Changes in State Tax Structure (37-38)
Chapter Six - Conclusions (39-40)
References (41-42)
Bibliography (43-44)
Acronyms (45-45)
Glossary (46-48)
Appendix A - State Highway Cost Allocation Study Survey (49-54)
Appendix B - Summary of Survey Results (55-64)
Appendix C - VTrans Issues with Federal Highway Administration State Highway Cost Allocation Study Software (65-65)
Abbreviations used without definitions in TRB publications (66-66)