The Anatomy of a Railroad Report And Ton-Mile Cost

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The Anatomy of a Railroad Report And Ton-Mile Cost
Thomas F Thomas Francis Woodlock
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, containing fixed expenses, it is clear that the unit or measure thereof, viz. , the percentage of total revenue, is also a fit and proper measure of allotment between freight and passenger traffic. The proportion of freight to passenger revenue is the proportion of freight to passenger expenditure in this class. It is hardly necessary to say much in proof of this.
TON-MILE COST 89 In Class III. It should be possible to allot directly to either freight or passenger quite a good many of the ind
...i- vidual items of expense. A railroad company's books would certainly provide materials for such allotment, though, per- haps, its published reports might not. There is a clear de- marcation between station and terminal freight and pas- senger service, both as to labor and other matters, and each kind could easily be stated separately. When they are not stated separately it is not easy to divide them on any but an arbitrary basis. No doubt the proportion of freight to pas- senger revenue would be as fair a basis for this as any other, as in the case of Class II.

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