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 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

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

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