Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective (2020) / Chapter Skim
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5 resources that can be applied elsewhere. Most decisions involving outsourcing are for the long run and cannot be easily reversed without incurring significant costs.
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6 However, funding of state DOT fleets is rarely this idealistic or simple. DOTs are typically organized into department functions -- such as Transportation Planning, Highway Safety, and Maintenance -- that share revenues and costs, so DOTs typically lack a dedicated fleet fund.
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7 3. METHODOLOGY FOR FLEET COST ACCOUNTING This chapter provides a detailed methodology and examples for fleet accounting in state DOTs.
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8 Table 1. Summary of direct costs in fleets by category Cost Description Fixed Variable Capital Operational Avoidable Unavoidable Accessory equipment1 Costs of additional equipment after receipt (such as radios, emblems, warning lights, and GPS units)
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