Methodology for Amtrak Cost Accounting

2016PDFTech ReportCost accountingCost allocationMethodologyRevenuesAmtrakAmtrak Performance Tracking (APT)United StatesJohn A. Volpe National Transportation Systems Center (U.S.)John A. Volpe National Transportation Systems Center (U.S.)United States. Federal Railroad AdministrationNTL-RAIL TRANSPORTATION-Rail Economics and FinanceNTL-RAIL TRANSPORTATION-RAIL TRANSPORTATIONVolpe National Transportation Systems Center, Technical Reference CenterThe objective of this report is to reiterate and expand upon the 2009 report\u2019s description of the Amtrak Performance Tracking (APT) methodology for determining the Fully Allocated Costs and revenues of each Amtrak route and to document Amtrak\u2019s current application of that methodology and associated reporting results. APT\u2019s financial estimation and reporting continues to fulfill the original Congressional mandates and, in addition, provides additional features and value to both the Federal Railroad Administration (FRA) and Amtrak. This report updates the documentation presented in the 2009 Report to Congress including addressing changes to the implementation of that methodology, supplementing that report with elements not included or not yet final at the time of publication, and documenting changes to APT driven by the adoption of Systems, Applications, and Products (SAP) as Amtrak\u2019s financial accounting system.75