Cost Allocation Study Final Report

1997 Federal Highway Cost Allocation Study
Final Report

U.S. Department of Transportation
Federal Highway Administration

Executive Summary		ES-1
	Study Objectives and Scope	ES-1
	Summary of Highway Cost Allocation Study Methods	ES-1
	Vehicle Travel Characteristics and Population by Different Vehicle Classes	ES-2
	2000 Federal-aid Highway Program Costs	ES-2
	Allocation of 2000 Federal Highway Program Costs	ES-3
	Life Cycle Cost Analysis	ES-5
	Estimates of 2000 Federal Highway User Revenues	ES-5
	2000 Federal Highway User Charge Equity Ratios	ES-6
	Highway Cost Allocation for All Levels of Government	ES-8
	Other Highway-Related Costs	ES-9
	Marginal Highway Costs	ES-10
	Total Costs of Highways	ES-10
	Potential User Fee Changes to Improve Equity	ES-11
	Study Conclusions	ES-13

I. Study Background, Objectives, Scope, and Approach		I-1
	Background	I-1
	What Is Highway Cost Allocation?	I-1
	Recent Studies Related to Highway Cost Allocation	I-3
	1982 Federal Highway Cost Allocation Study	I-3
	Alternatives to Tax on Use of Heavy Trucks	I-5
	Heavy Vehicle Cost Responsibility Study	I-5
	Feasibility of a Federal Weight Distance Tax	I-6
	Trucking Research Institute Review of Highway Cost Allocation	I-7
	1997 Federal Highway Cost Allocation Study Outreach	I-7
	Highway Cost Allocation Study Issues	I-8
	Relationship Between the Federal Highway Cost Allocation and Comprehensive Truck Size and Weight Studies	I-10
	External and Other Non-Agency Costs	I-11
	Study Objectives and Scope	I-13
	Summary of Study Approach and Methods	I-14

II. Trends and Forecasts of Highway Use		II-1
	Vehicle Classes	II-1
	Base and Future Year Vehicle Stock	II-2
	Vehicle Population By Weight Groups	II-3
	Base Year and Future Year Highway Travel	II-3
	Relationship Between Operating and Registered Weights	II-8

III. Trends and Forecasts of Highway Costs		III-1
	Introduction	III-1
	Base Period Highway Program Costs	III-3
	Federal Highway Program Costs and the Fiscal Management Information System	III-3
	Obligation of Federal Funds for Highway-Related Improvements	III-4
	Detailed Work Types	III-6
	Life Cycle Cost Analysis	III-6
	Federal Obligations for Transit	III-9
	Future Federal Highway Program Costs	III-9
	State and Local Highway Program Costs	III-10
	Forecast of Future State and Local Highway Program Financing	III-11
	Forecast of State and Local Highway Expenditures	III-11
	Non-Agency Costs Associated With Highway Transportation	III-12
	Air Pollution	III-14
	Noise	III-15
	Greenhouse Gas Emissions	III-16
	Congestion	III-16
	Crash Costs	III-18
	Water Quality	III-19
	Waste Disposal	III-20
	Vibration Effects on Structures	III-20
	Aesthetic Impacts of Highways	III-20
	Effects of Roads as Barriers	III-20
	Loss of Parklands and Natural Habitats	III-20
	Environmental Impacts During Construction	III-21
	More Controversial Impacts Sometimes Attributed To Highways and Highway Use	III-21

IV. Trends and Forecasts of Highway User Revenues		IV-1
	What Are Highway User Charges?	IV-1
	Treatment of Fees Used for Non-Highway Purposes	IV-3
	Current Federal Revenue Sources	IV-4
	Motor Fuel Taxes	IV-4
	Other Federal Highway Taxes	IV-5
	Exemptions from the Federal Taxes	IV-6
	Categories of Exempt Users	IV-8
	Current and Forecast Federal Highway User Revenues	IV-11
	State and Local Revenues	IV-13
	Highway Finance Data Sources	IV-14
	Comparison of Highway User Revenue Data	IV-16
	Trends in Motor Fuel Tax Rates	IV-17
	Trends in Motor Vehicle Fees for State and Local Governments	IV-17
	Highway User Revenues Collected By All Levels of Government	IV-18
	Revenues Per Vehicle Miles of Travel and Per Registered Vehicle	IV-18
	Highway User Revenues Collected By All Levels of Government	IV-19
	Comparison of User Payments by Vehicle Class for all Levels of Government	IV-19
	Federal Highway Taxes Paid by Different Vehicle Classes	IV-22
	Fuel Taxes	IV-22
	Truck and Trailer Excise Tax	IV-22
	Tire Tax	IV-22
	Heavy Vehicle Use Tax	IV-23

V. Highway Cost Responsibility		V-1
	Cost Occasioned Approach	V-1
	Basis and Philosophy	V-1
	Federal Agency Cost Allocation	V-4
	Pavement Cost Allocation Methods	V-5
	New Pavement, Added Lanes	V-5
	Pavement Preservation Costs	V-10
	Bridge Cost Allocation Methods	V-13
	New Bridges	V-13
	Bridge Replacement	V-15
	Major Bridge Rehabilitation	V-16
	Other Bridge Improvements	V-16
	System Enhancements	V-17
	Uniquely Occasioned Costs	V-18
	Other Highway Trust Fund Obligations	V-19
	Mass Transit Account	V-19
	Summary of Federal Agency Cost Allocation	V-20
	Registered Weight Federal Cost Responsibilities	V-21
	All Levels of Government Cost Allocation	V-22
	Allocation of External and Other Social Costs of Highway Use	V-23
	Noise	V-23
	Congestion	V-24
	Crash Costs	V-25
	Responsibility for Social Costs	V-27

VI. Equity and Efficiency of Highway User Fees		VI-1
	Comparison of Federal Revenues and Occasioned Costs	VI-1
	Effects of Alternative Investment Patterns	VI-9
	Federal User Fee Options to Improve Equity	VI-11
	Comparison of Tax Structures for All Levels of Government	VI-19
	Consideration of Social Costs of Highway Use in Assessing Federal User Fee Equity and Efficiency	VI-22
	Summary	VI-30

VII. Study Conclusions

VII-1

List Of Tables

Table ES-1.	2000 Travel and Number of Vehicles by Vehicle Class	ES-2
Table ES-2.	Ratios of 2000 Federal User Charges to Allocated Costs by Vehicle Class	ES-6
Table ES-3.	2000 Federal Over and Underpayments by 20 Vehicle Classes	ES-7
Table ES-4.	2000 Federal Over and Underpayment by Selected Vehicles	ES-8
Table ES-5.	Ratios of 2000 User Fee Payments to Allocated Costs for All Levels of Government	ES-9
Table ES-6.	2000 Marginal Pavement, Congestion, Crash, Air Pollution, and Noise Costs for Illustrative Vehicles Under Specific Conditions	ES-11
Table ES-7.	2000 Ratios of User Changes to Allocated Costs by Vehicle Class Under Alternative Federal User Charge Structures	ES-12
Table ES-8.	Summary of Key Findings in the 1997 Federal HCAS	ES-15
Table I-1.	HCAS Vehicle Class Categories	I-15
Table II-1.	Number of Vehicles by Vehicle Class for 1994 and 2000	II-3
Table II-2.	1994 Number of Vehicles by Vehicle Class and Registered Weight	II-5
Table II-3.	2000 Number of Vehicles by Vehicle Class and Registered Weight	II-5
Table II-4.	Highway Functional Classes	II-6
Table II-5.	1994 VMT by Vehicle Class and Highway Functional Class	II-9
Table II-6.	2000 VMT by Vehicle Class and Highway Functional Class	II-10
Table II-7.	1994 VMT by Operating Weight Group	II-11
Table II-8.	2000 VMT by Operating Weight Group	II-12
Table II-9.	1994 VMT by Vehicle Class and Registered Weight	II-13
Table II-10.	2000 VMT by Vehicle Class and Registered Weight	II-14
Table II-11.	Trends and Projections of VMT by Vehicle Class	II-15
Table III-1.	Total Federal, State, and Local Highway Expenditures--1985-1994	III-3
Table III-2.	Comparison of Pre-ISTEA (1990) and ISTEA (1993-1995) Period Federal Highway Obligations by Improvement Type	III-4
Table III-3.	Base Period Federal Highway Program Costs by Highway Functional Class	III-5
Table III-4.	Base Period Obligations for Selected Work Types	III-6
Table III-5.	Base Period (1993-1995) Federal Highway Program Obligations by Improvement Type and Highway Functional Class	III-7
Table III-6.	1994 Federal Obligations for Transit	III-9
Table III-7.	Estimated Distribution of Federal Highway Obligations in 2000	III-10
Table III-8.	Highway Obligations or Expenditures for 1994 and 2000 for All Levels of Government	III-12
Table III-9.	High, Middle, and Low Assumptions Used in Estimating Noise Costs	III-15
Table III-10.	Noise Costs in the Year 2000	III-15
Table III-11.	High, Middle, and Low Assumptions Used in Estimating Congestion Costs	III-17
Table III-12.	Congestion Costs in the Year 2000	III-17
Table III-13.	High, Middle, and Low Assumptions Used in Estimating Crash Costs	III-18
Table III-14.	Crash Costs in the Year 2000	III-19
Table III-15.	Estimate of Waste Disposal Costs	III-20
Table IV-1.	Comparison of Overall National HURs and Obligations or Expenditures for All Levels of Government for 1994 and 2000	IV-2
Table IV-2.	Distribution of Federal Highway Motor Fuel Taxes	IV-6
Table IV-3.	Current Federal Tax Rate	IV-7
Table IV-4.	Estimated Value of Federal HTF Exemptions for 1994 and 2000	IV-11
Table IV-5.	Federal Highway User Fee Payments by Vehicle Class -- 1994	IV-13
Table IV-6.	Federal Highway User Fee Payments by Vehicle Class -- 2000	IV-14
Table IV-7.	State and Local HURs for 1994 and 2000	IV-15
Table IV-8.	Total 1994 HURs for All Levels of Government	IV-19
Table IV-9.	Total 2000 HURs for All Levels of Government	IV-20
Table IV-10.	1994 HURs by Type for All Levels of Government	IV-20
Table IV-11.	2000 Highway User Fee Payments by Vehicle Class for All Levels of Government	IV-21
Table V-1.	Major Federal Cost Categories for Cost Allocation	V-5
Table V-2.	2000 Allocatable Federal Costs for New Pavement Construction	V-5
Table V-3.	Proportion of Federal New Pavement Costs Attributable to the Base Facility	V-6
Table V-4.	2000 Federal New Pavement Cost Responsibility for Selected Vehicles	V-7
Table V-5.	2000 Federal Cost Responsibility for New Pavement Improvements	V-8
Table V-6.	2000 Federal Cost Responsibility for New Pavement Costs for Selected Vehicle Classes	V-9
Table V-7.	2000 Allocatable Costs for Pavement Preservation	V-10
Table V-8.	2000 Proportion of Federal 3R Pavement Costs Attributable to Non-Load Factors	V-11
Table V-9.	2000 Federal Cost Responsibility for 3R Pavement Improvements	V-12
Table V-10.	2000 Federal Cost Responsibility for Pavement 3R Costs for Selected Vehicle Classes	V-12
Table V-11.	2000 Allocatable Federal Costs for Bridge Cost Allocation	V-13
Table V-12.	Summary of Improvements to Structures Cost Allocation Procedures	V-14
Table V-13.	Structures Design Increments	V-15
Table V-14.	2000 Federal Bridge Costs by Vehicle Class and Improvement Type	V-16
Table V-15.	2000 Federal Cost Responsibility for All Bridge Costs	V-17
Table V-16.	2000 Federal Distribution of System Enhancements Costs	V-18
Table V-17.	2000 Federal Cost Responsibility for Safety and TSM Improvements	V-18
Table V-18.	2000 Allocation of Federal Highway Program Costs Among Broad Vehicle Classes	V-20
Table V-19.	2000 Comparison of Federal Cost Responsibility on Registered Weight and Operating Weight Basis	V-22
Table V-20.	2000 Federal Cost Responsibility on a Registered Weight Basis for Selected Vehicles	V-23
Table V-21.	2000 Federal Cost Responsibility for All Levels of Government by Vehicle Class	V-23
Table V-22.	2000 Marginal External Costs for Noise	V-24
Table V-23.	2000 Marginal External Costs for Congestion	V-25
Table V-24.	2000 Marginal External Costs for Crashes	V-26
Table V-25.	2000 Responsibility for Social Costs of Highway Use	V-27
Table V-26.	2000 Marginal Pavement, Congestion, Crash and Noise Costs for Illustrative Vehicles Under Specific Conditions	V-28
Table V-27.	Illustrative Marginal Congestion Costs on 4-Lane Urban Interstates	V-29
Table VI-1.	Base Period and Forecast Period Equity Ratios for Broad Vehicle Classes	VI-2
Table VI-2.	Comparison of Equity Ratios Based on Registered Weights and Operating Weights of Different Vehicle Classes	VI-3
Table VI-3.	2000 Federal Equity Ratios for Single Unit Trucks Based on Registered Weights	VI-4
Table VI-4.	2000 Federal Over and Underpayment by Single Unit Trucks at Different Registered Weights	VI-5
Table VI-5.	2000 Federal Equity Ratios for Selected Vehicle Classes Based on Registered Weights	VI-7
Table VI-6.	2000 Federal Over and Underpayment by 5- and 6-axle Combination Vehicles	VI-8
Table VI-7.	2000 Federal Over and Underpayments by 20 Vehicle Classes	VI-8
Table VI-8.	Distribution of 2000 Federal Obligations by Improvement Category	VI-9
Table VI-9.	Shares of Cost Responsibility for Different Improvement Types	VI-9
Table VI-10.	2000 Federal Cost Responsibility For Different Highway Cost Improvement Categories	VI-10
Table VI-11.	Distributions of Federal Obligations Under Alternative 2000 Investment Scenarios	VI-11
Table VI-12.	2000 Federal Equity Ratios Under Alternative Investment Scenarios	VI-11
Table VI-13.	Current and Illustrative Federal User Fee Rates	VI-12
Table VI-14.	2000 Ratios of User Charges to Allocated Costs by Vehicle Class Under Alternative Federal User Charge Structures	VI-13
Table VI-15.	2000 Ratios of User Charges to Allocated Costs by Vehicle Class Under Alternative Federal User Charge Structures	VI-14
Table VI-16.	Illustrative Annual HVUT Rates for Scenario 4	VI-15
Table VI-17.	Federal HVUT Payments by Vehicles With Different Annual Mileages	VI-15
Table VI-18.	Illustrative WDT Rate Structure Under Scenario 5	VI-18
Table VI-19.	Illustrative Axle WDT Rates Under Scenario 6	VI-19
Table VI-20.	2000 Ratios of User Charges to Allocated Costs by Vehicle Class Under Alternative Federal User Charge Structures	VI-20
Table VI-21.	Ratios of 2000 User Fee Payments to Allocated Costs for All Levels of Government	VI-21
Table VI-22.	2000 Comparison of Assumed Federal Share of Marginal Highway Costs to Federal Agency Costs and Federal User Fees	VI-23
Table VI-23.	2000 Responsibility for Social Costs of Highway Use	VI-27

List Of Figures

Figure ES-1.	2000 Distribution of Federal Highway-Related Obligations by Function	ES-3
Figure ES-2.	2000 Distribution of Federal Obligations by Location and Highway Type	ES-3
Figure ES-3.	Distribution of 2000 Federal Program Cost Responsibility Among Vehicle Classes	ES-4
Figure ES-4.	2000 Federal User Fee Distribution by Vehicle Class	ES-5
Figure ES-5.	Comparison of 2000 Equity Ratios for 1982 and 1997 Federal HCASs	ES-7
Figure I-1.	Graphical Illustration of HCAS Vehicle Classes	I-16
Figure II-1.	2000 Operating Weight Distributions for Single Unit Trucks	II-4
Figure II-2.	2000 Operating Weight Distributions for Selected Combination Trucks	II-4
Figure II-3.	2000 Operating Weight Distributions for Selected Multi-trailer Truck Types	II-4
Figure II-4.	2000 VMT Distribution by Highway Functional Class	II-6
Figure II-5.	Travel by Different Vehicle Classes on Different Highway Types	II-7
Figure II-6.	2000 Operating Weight Distributions for Selected Truck Types	II-7
Figure II-7.	Comparison of Operating vs. Registered Weight for 3-axle Single Unit Trucks	II-15
Figure II-8.	Comparison of Operating vs. Registered Weight for 5-axle Tractor-Semitrailer	II-16
Figure II-9.	Comparison of Operating and Registered Weight Distributions for 8+ axle Twin-Trailer Combinations	II-16
Figure II-10.	Operating Weight Distributions of 3-axle Single Unit Trucks Registered at 35,000, 45,000 and 55,000 pounds	II-17
Figure II-11.	Operating Weight Distributions of 5-axle Tractor-Semitrailers Registered at 65,000, 80,000 and 90,000 pounds	II-17
Figure II-12.	Operating Weight Distributions of 8+ axle Twin-Trailer Combinations Registered at 110,000, 120,000 and 130,000 pounds	II-18
Figure III-1.	1994 Source of Funds for State and Local Highway Programs	III-3
Figure III-2.	Distribution of ISTEA-Period Obligations	III-5
Figure III-3.	Distribution of Base Period Costs by Highway Class	III-6
Figure III-4.	LCCA Results Expressed as Cost Savings	III-8
Figure III-5.	Savings Due to Varying Rehabilitation Threshold	III-9
Figure IV-1.	2000 Distribution of Federal Highway Revenues by Broad Vehicle Classes	IV-12
Figure IV-2.	2000 Distribution of Federal Highway User Tax Categories	IV-12
Figure IV-3.	State Government HURs 1980-1994	IV-16
Figure IV-4.	Local Government HURs 1980-1994	IV-16
Figure IV-5.	Federal and State Motor Fuel Tax Rates	IV-17
Figure IV-6.	State and Local Motor Vehicle Fees Per Registered Vehicle 1980-1994	IV-18
Figure IV-7.	Federal, State, and Local Revenues, 1980-1994	IV-18
Figure IV-8.	HURs for All Levels of Government Per VMT and Per Registered Vehicle, 1980-1994	IV-19
Figure IV-9.	Federal Taxes for 5-axle Tractor-Semitrailer Combination by Registered Weight	IV-22
Figure V-1.	2000 New Pavement Cost Responsibility Distribution	V-7
Figure V-2.	2000 New Pavement Cost Responsibility Distribution by Broad Vehicle Classes	V-9
Figure V-3.	2000 Federal 3R Cost Responsibility Distribution by Broad Vehicle Classes	V-13
Figure V-4.	2000 Distribution of Federal Highway Programs by Broad Vehicle Classes	V-20
Figure V-5.	2000 Distribution of Federal Costs by Operating Weight for Single Unit Trucks	V-21
Figure V-6.	2000 Distribution of Federal Costs by Operating Weight for Single Trailer Combinations	V-21
Figure V-7.	2000 Distribution of Federal Costs by Operating Weight for Multi-Trailer Combinations	V-21
Figure V-8.	2000 Distribution of Noise Costs (Middle Estimate) by Broad Vehicle Classes	V-24
Figure V-9.	2000 Distribution of Congestion Costs (Middle Estimate) by Broad Vehicle Classes	V-25
Figure VI-1.	2000 Federal Overpayment and Underpayment per Vehicle for Single Unit Trucks	VI-5
Figure VI-2.	2000 Overpayments and Underpayments per Vehicle by Selected Combination Vehicles	VI-6
Figure VI-3.	3-axle Single Unit Trucks Revenues and Cost Responsibility	VI-16
Figure VI-4.	3-axle Single Unit Trucks Revenues and Cost Responsibility	VI-16
Figure VI-5.	5-axle Tractor-SemiTrailer Revenues and Cost Responsibility	VI-16
Figure VI-6.	5-axle Tractor-Semitrailer Revenues and Cost Responsibility	VI-16
Figure VI-7.	Effects of Additional 1 Cent and 6 Cent Differential -- 3-axle Single Unit Trucks	VI-16
Figure VI-8.	Effects of Additional 1 Cent and 6 Cent Diesel Differential -- 5-axle Tractor-Semitrailer	VI-16
Figure VI-9.	Effects of Two HVUT Options -- 3-axle Single Unit Trucks	VI-17
Figure VI-10.	Effects of Two HVUT Options -- 5-axle Tractor-Semitrailer	VI-17
Figure VI-11.	Effects of Two WDT Options -- 3-axle Single Unit Trucks	VI-17
Figure VI-12.	Effects of Two WDT Options -- 5-axle Tractor-Semitrailer	VI-17
Figure VI-13.	2000 Responsibility for Various Social Costs of Highways	VI-27
Figure VI-14.	Highway Cost Responsibility by Vehicle Class	VI-29
Figure VI-15.	Comparison of 2000 User Fee and Cost Shares	VI-30

List Of Acronyms

HCAS	Highway Cost Allocation Study
STAA	Surface Transportation Assistance Act
TS&W	Truck Size and Weight
DOT	Department of Transportation
3R	Reconstruction, Resurfacing, and Rehabilitation
HCA	Highway Cost Allocation
TRI	Trucking Research Institute
ESAL	Equivalent Single Axle Load
VMT	Vehicle Miles Of Travel
HTF	Highway Trust Fund
HVUT	Heavy Vehicle Use Tax
GVW	Gross Vehicle Weight
FHWA	Federal Highway Administration
WDT	Weight Distance Tax
IRS	Internal Revenue Service
FTD	Federal Tax Deposit
DRA	Deficit Reduction Act of 1984
ATA	American Trucking Associations
AASHTO	American Association of State Highway and Transportation Officials
TRB	Transportation Research Board
NHS	National Highway System
ISTEA	Intermodal Surface Transportation Efficiency Act of 1991
MTA	Mass Transit Account
CMAQ	Congestion Mitigation and Air Quality
FMIS	Fiscal Management Information System
HPMS	Highway Performance Monitoring System
TIUS	Truck Inventory and Use Survey
C&P	Conditions and Performance
NHTSA	National Highway Traffic Safety Administration
LCCA	Life Cycle Cost Analysis
M&R	Maintenance and Rehabilitation
VOC	Vehicle Operating Costs
PSI	Pavement Serviceability Index
FTA	Federal Transit Administration
NEPA	National Environmental Policy Act
CO	Carbon Monoxide
CO₂	Carbon Dioxide
No_x	Nitrogen Oxides
EPA	Environmental Protection Agency
PCE	Passenger Car Equivalent
AADT	Annual Average Daily Traffic
WsDOT	Washington Department of Transportation
HUR	Highway User Revenue
LUST	Leaking Underground Storage Tank
EPACT	Energy Policy Act of 1992
CNG	Compressed Natural Gas
GVW	Gross Vehicle Weight
DoD	Department of Defense
MPG	Miles Per Gallon
HRFM	Highway Revenue Forecasting Model
DOE	Department of Energy
GPM	Gallons Per Mile
HOV	High Occupancy Vehicle
SOV	Single Occupancy Vehicle
NAPCOM	Nationwide Pavement Cost Model
LTPP	Long Term Pavement Performance
NBI	National Bridge Inventory
BNIP	Bridge Needs and Investment Process
TSM	Transportation Systems Management
BTS	Bureau of Transportation Statistics
ITS	Intelligent Transportation System
FY	Fiscal Year
AUTO	Automobiles and Motorcycles
LT4	Light Trucks with 2-Axles and 4 Tires (Pickup Trucks, Vans, Minivans, etc.)
SU2	Single Unit, 2-Axle, 6 Tire Trucks (Includes SU2 Pulling a Utility Trailer)
SU3	Single Unit, 3-Axle Trucks (Includes SU3 Pulling a Utility Trailer)
SU4+	Single Unit Trucks with 4- or More Axles (Includes SU4+ Pulling a Utility Trailer)
CS3	Tractor-Semitrailer Combinations with 3-Axle
CS4	Tractor-Semitrailer Combinations with 4-Axle
CS5T	Tractor-Semitrailer Combinations with 5-Axles, Two Rear Tandem Axles
CS5S	Tractor-Semitrailer Combinations with 5-Axles, Two Split (>8 feet) Rear Axles
CS6	Tractor-Semitrailer Combinations with 6-Axles
CS7+	Tractor-Semitrailer Combinations with 7- or more Axles
CT34	Truck-Trailers Combinations with 3- or 4-Axles
CT5	Truck-Trailers Combinations with 5-Axles
CT6+	Truck-Trailers Combinations with 6- or more Axles
DS5	Tractor-Double Semitrailer Combinations with 5-Axles
DS6	Tractor-Double Semitrailer Combinations with 6-Axles
DS7	Tractor-Double Semitrailer Combinations with 7-Axles
DS8+	Tractor-Double Semitrailer Combinations with 8- or more Axles
TRPL	Tractor-Triple Semitrailer or Truck-Double Semitrailer Combinations
BUS	Buses (all types)

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Page last modified on November 7, 2014

Cost Allocation Study Final Report

Table Of Contents

List Of Tables

List Of Figures

List Of Acronyms