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) |
Methodology and data sources for cost of capital determinations Agency-approved cost of capital rates for the Volume-Related Composite Price Index |
Agency determinations related to the maximum revenue entitlement Statistics on the maximum revenue entitlement for western grain |
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