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25 Table 3.5. Example line and support program crosswalk. Support Programs Line Programs Program Delivery Support Administration Maintenance X X Construction X X Traffic operations X Public transportation X The other key consideration for this step is selecting the basis For example, the allocation of the program delivery support by which expenditures in each enterprise support program are program to maintenance is allocated to the line programs. The benchmark approach allo- cates support program expenditures to line programs on the ($20,000,000 $120,000,000 ) $3, 000,000 = $500,000. basis of the line program costs identified in Step 3. The share of enterprise support that must be allocated to the maintenance program is therefore $1,284,314. Illustrative Example Table 3.5 presents a crosswalk between the enterprise 3.5 Step 5: Combine Cost Categories line and support programs for the example. Line programs to Derive Full Cost are represented by the rows, and support programs are rep- Objective resented by the columns. In the event that a particular line program is supported by a particular support program, an The objective of Step 5 is to combine the line activity cost X is displayed. In this case, the program delivery support with the appropriate allocations of both maintenance pro- program is only related to the maintenance and construc- gram and enterprise support expenditures to determine the tion line programs. full cost of the line activities. Table 3.6 illustrates the results of applying the benchmark approach to allocate support program expenditures to the Sources of Information and line programs. The allocation calculation is performed for Key Considerations each valid combination of line and support programs (i.e., for each X in Table 3.5). The support program allocation is All of the information required to complete the full cost cal- equal to: culation is produced through Steps 1 through 4. At this point, the process has identified the line activity expenditures, an ($LPIQ $ASLP ) $SPIQ allocation of maintenance program support expenditures for each line activity, and the allocation of enterprise sup- Where port expenditures that must be applied to the maintenance $LPIQ = line cost of line program in question, program. The next step, therefore, is to allocate the mainte- $ASLP = line cost of all supported line programs, and nance program share of enterprise support expenditures to $SPIQ = cost of support program in question. the line activities themselves. Consistent with the approach Table 3.6. Example allocation of support program expenditures to line programs. Allocation of Support Program Expenditure Total Support Line Programs Program Delivery Support Administration Program Allocation Maintenance $500,000 $784,314 $1,284,314 Construction $2,500,000 $3,921,569 $6,421,569 Traffic operations N/A $98,039 $98,039 Public transportation N/A $196,078 $196,078 Total $3,000,000 $5,000,000 $8,000,000