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Appendix C - Examples of Fully Allocated Transportation Cost Accounting Programs
Pages 66-67

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From page 66...
... While the CCAM policy statement (see Chapter 2 in Volume 2 of TCRP Report 144 for the full text) establishes cost allocation as a fundamental process for coordinating similar transportation efforts funded by separate federal programs, this statement does not provide any specific guidance on how to perform the required cost allocation analysis.
From page 67...
... and thus to make informed management decisions concerning the most cost-effective strategies for service delivery. A number of years ago, Florida and North Carolina developed tools to assist transportation providers in accumulating information on the full cost of transportation services and translating this cost information into rates to charge to third parties who may be interested in purchasing service from the transit provider organization.


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