Accounting, rates and cost determinations

Each year, prescribed railways use the Agency’s Uniform Classification of Accounts and Related Railway Records to report their operating expenses, revenues and other statistics to the Agency, Transport Canada and Statistics Canada.

The Agency uses this information, along with its amortization and cost of capital rates, to determine the regulatory costs of certain railway activities.

Accounting and cost analysis Cost of capital and depreciation rates Western grain determinations

Overview of the regulatory costing model

Uniform Classification of Accounts And Related Railway Records (2014)

Long-Haul Interswitching

Methodology and data sources for cost of capital determinations

Agency-approved cost of capital rates for the Volume-Related Composite Price Index

Other regulatory purposes

Depreciation rates

Agency determinations related to the maximum revenue entitlement

Statistics on the maximum revenue entitlement for western grain

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