93 STAT. 554
PUBLIC LAW 96-73—SEPT. 29, 1979 30, 1980, a report setting forth recommendations designed to enable the Corporation to achieve maximum levels of mail carriage and revenues derived from such carriage. Such report shall include the following considerations: (1) the modification of existing facilities to handle mail and express more efficiently; (2) the acquisition of modern materials handling equipment and rolling stock; (3) optimum scheduling; (4) trains devoted exclusively to mail carriage; (5) staffing and promotional requirements; and (6) proposals for such legislative action as may be appropriate. AMTRAK ROUTE ALLOCATION STUDY
Report to 45 USC f545
SEC. 132. (a) CosT ALLOCATION REPORT.—(1) Not later than April 30, t 1980, the President of the National Railroad Passenger Corporation "° ^" shall submit a report to the Congress on the feasibility of establishing a system of uniform cost allocation for the Corporation which would include— (A) the avoidable cost by route; (B) the revenue (including mail and State subsidies, if any) by route; (C) the fully allocated cost by route; (D) the number of passengers carried by route; (E) the avoidable profit or loss by route; (F) the fully allocated profit or loss by route; (G) the profit or loss per passenger by route; and (H) the profit or loss by revenue passenger mile. Definitions. (2) For the purposes of this section, the term— (A) "avoidable profit or loss" means the result of all revenue attributable to a route minus all reasonable and necessary expenses (including use of tracks and other facilities) which would be incurred by a carrier in providing a service which the carrier can establish that it would not incur if such service were not operated, and all other services were continued; such costs shall be restricted to costs solely related to the service and variable portion of common costs which would not be incurred but for the existence of the service; such costs shall exclude fixed common costs, allocation of any common costs which do not vary as a consequence of providing the service, return on investment, rent, and any other costs which the carrier cannot establish that it would not have reasonably and necessarily incurred but for the existence of the service; (B) "fully allocated profit or loss" means the avoidable costs plus all other costs, other than unallocated costs, allocated to a route according to the Corporation's current accounting practices; and (C) "unallocated costs" means those corporate interest, general, and administrative costs not assigned to particular routes. (b) PROFIT AND Loss REPORT.—(1) The Corporation shall prepare and submit to the Committee on Commerce, Science, and Transportation and the Committee on Appropriations of the Senate and the Committee on Interstate and Foreign Commerce and the Committee on Appropriations of the House of Representatives not later than April 30, 1980, a report containing— (A) a profit and loss table by route for the upcoming fiscal year, assuming a 50 percent Government reimbursement of the fully allocated losses experienced by each such route; and
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