The Separation of Railroad Operating Expenses Between Freight and Passenger Services

William J. Cunningham

The Quarterly Journal of Economics, 1917, vol. 31, issue 2, 209-240

Abstract: I. Importance attached by Interstate Commerce Commission to cost of service, 209. — II. Its early requirements as to separation of expenses, 212. — Summary of present (1915) requirements of the Commission, 213. — Maintenance of way, 214. — Maintenance of equipment, 215. — Traffic, 217. — Transportation, 217. — General expenses, 219. — III. Diversity in opinion as to maintenance of way, 219. — Distinction between deterioration and wear and tear, 221. — Standard of maintenance for passenger service, 223. — IV. Tabulation of various bases used for maintenance of way expenses, 225. — The train mile, 225. — V. The gross ton mile, 229. — The locomotive mile, 230. — The locomotive ton mile, 230. — The car mile, 231. — The train mile and car mile combined, 231. — The weighted train ton mile and locomotive mile, 232. — Direct expenses, 232. — Operating revenue, 233. — VI. Locomotive fuel, 235. — Effect of use of ten different bases in the Boston and Maine milk case, 238. — Cost accounting problems now being considered, 239.

Date: 1917
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