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Burkhardt, Jon E, Johnson, Cindy, Koffman, David, Garrity, Richard, McGehee, Kathy, Hamme, Susanna S, Burkhardt, Karen, Transportation Research Board. "Appendix C - Examples of Fully Allocated Transportation Cost Accounting Programs." TCRP Report 144 Volume 1: Sharing the Costs of Human Services Transportation. Washington, DC: The National Academies Press, 2011.

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