Calculation of a number of expense rates. Initial data for calculating cost rates Assessment of changes in train idle time

In different areas (zones), the influence of climatic conditions on

The correction factors for expenditure rates are the same as in example 1.

Pipeline section Length of the section, km Freight traffic, thousand tons Expense rate for a movement operation, kopecks / 10 t-km operation, cop / 10 t

Disbandment of trains 68, 79 Expense rates 162 Car trip 209

Expense rates for the movement of loaded covered wagons with 100% use of the wagon's carrying capacity in kopecks. by 10 tkm for different sections of railways

Expense rates for expenses independent of the volume of transportation for movement and initial-final operations are given in table. 29. They need to be adjusted only when the level of wages changes. In this example, this adjustment is not required.

Expense rates for expenses that do not depend on the movement according to the table. 29 are equal for the movement operation 0.23 count / 10 tkm, for the initial-final operation 50 kopecks / Ut.

When comparing options for the transportation of oil products, of which one is a railroad, and the other is a mixed pipeline-water-railroad, the costs of the latter must include additional costs for storing cargo at the transshipment point. For this, expenditure rates for capital investments and operating costs are separately calculated, mainly related to the construction and maintenance of a tank farm of transshipment points.

Given in table. 26, 27, 28 consumption rates should be used taking into account the correction factors for the cost of electricity in the areas of operation, as well as taking into account the regional coefficients to wages (see Appendix 5-VIII and Fig. 1 of the ICTP Methodology under the USSR State Planning Committee).

The calculations took into account the costs only for those shunting movements and downtime of tank cars that are carried out on the under-stage tracks of the transshipment points under consideration. The length of these tracks is taken on both sides of the loading ramps (the total length in the current period is up to 700 m and, in the future, up to 1200 m). The carrying capacity of rail tank cars is envisaged in the current period up to 60 tons, and in the long term up to 120 tons. The coefficient of utilization of the carrying capacity of tank cars is taken as 0.8. The expense rate for the maintenance of one shunting locomotive per hour was adopted according to the Central Research Institute of the Ministry of Railways of 7.57 rubles.

Given in table. 29 expenditure rates should be used taking into account regional coefficients for wages for railway workers and correction coefficients for regional prices for diesel fuel for railway transport (see Appendices 18-111 and 19-111 of the ICTP Methodology).

The most important factors determining the change in specific capital investments in transshipment points per 1 ton of oil products are the capacity of the point and the total volume of its reserve capacity. Other factors affecting specific capital investments include the type and capacity of railway loading racks and pumping stations, the diameter and length of process pipelines, and the location of power supply relative to transshipment points. The capacity of the transshipment point cannot be equated with the actual cargo turnover, since it cannot always be fully utilized, and, therefore, specific capital investments per unit of volume of oil products transshipped will be correspondingly higher than the minimum possible with full use of the production capacity of the transshipment point. Therefore, expenditure rates on capital investments

To take into account the additional costs of storing petroleum products at transshipment points when delivering goods by mixed pipeline-water-rail transport, expenditure rates (in kopecks per 1 ton of freight turnover) have been determined for capital investments in reserve fleets of transshipment points (Table 31).

Modern and prospective transport networks are assessed, i.e., unit-by-section specific operating (for a modern network) and reduced (for a promising network) costs for the transportation of gasoline and diesel fuel by individual modes of transport are determined. Expenditure rates for operations (movement, initial and final, loading, unloading) are calculated according to the methodology developed by the ICTP under the USSR State Planning Committee1.

2. Expense rates.

3. Specific weights of expenses.

4. Coefficients of influence.

47. The method of expense rates, its essence and significance.

The method is based on linking costs with specific performance measures. Its essence is the sum of the products of expenditure rates by the value of the corresponding meter.

The dependent costs are determined based on the values \u200b\u200bof the expense rates and the calculation measures, and to determine the total cost, it is necessary to add the independent costs.

The expense rate is the cost of the corresponding meter in terms of costs depending on the volume of work (transportation).

For example, the consumption rate for 1 wag-km (l ns) of freight cars is determined:

The scheme for calculating the cost of transportation is as follows:

	Meter	Consumable rate, rub.	Formulas for calculating meters for 1000 μm	Costs, rub.
			or
			Total for 1000 mkm

This is a scheme for calculating the cost of freight traffic.

When determining the cost of passenger transportation, the following are taken into account - nH dv (car-hours in motion - 2 a); instead of O (cargo shipment), the P (dispatched passengers) meter is used, i.e.

The value of the method lies in the fact that with a change in the qualitative indicators of the use of rolling stock, it is always possible to determine the change in the cost price, i.e. expenses.

48. Planning of fuel and electricity costs.

The cost of fuel and electricity is planned for:

Traction of trains;

For other needs.

Fuel and electricity for traction of trains is calculated by the volume of work in gross mkm (excluding gross mkm of locomotives) and the rate of fuel or electricity consumption per meter of 10,000 mkm gross.

Conversion of natural fuel into conventional fuel is carried out using coefficients that take into account the calorific value of the standard fuel (fuel with a combustion heat of 1000 kcal / kg is used for the conventional fuel).

Fuel and electricity for other needs are planned for:

Heating of wagons (wagon-days)

For refrigerated rolling stock (diesel generator power);

Heating of buildings (1m 3);

Operation of signaling and communication devices;

Equipment;

Territory lighting;

Station signals;

Computer, etc.

49. Planning costs for materials and other costs.

Material costs are planned as follows:

1.According to the established volume of work and cost rates per unit of the corresponding measure of the volume of work (gross mkm, lock-km, wag-km, wag-day, etc.). This is how the costs for the current repair of rolling stock and its maintenance are planned @ 65%

2.According to the previously calculated contingent of workers and the norms of costs per employee (overalls, special soap, a discount on the cost of uniforms, travel allowances and daily allowances, for lighting hand lamps, etc.) @ 10%

3.According to the availability of available equipment and unit cost rates (for the current maintenance of tracks and structures, contact network, power lines, signaling and communication devices, etc.) @ 15%;

4. By the number of enterprises of different classes and cargoes, cost rates for each of them, general operating expenses of enterprises (departments and departments of railways) @ 10%.

Other expenses are expenses that are difficult to attribute to other elements:

Payment of invoices for work and services to other organizations;

Travel allowance;

Postage, office expenses;

Employee scholarship;

Centralized expenditures: paramilitary security, publication of the guide. materials, graphs, reference books, etc. - are distributed by the CEU in proportion to the reduced mkm on the roads.

Repair fund;

-% for a short-term bookmaker;

Payments for insurance of the company's property,% of its value (0.15%).

50. Planning depreciation deductions.

Annual depreciation deductions are determined according to the rates (quotas) in% of the book value (original or replacement):

Thus, q p depends on the book value of the fixed assets and their service life.

51. Social security contributions and their planning.

They plan at 26% of the payroll (or payroll).

Social insurance contributions are a system of material support for employees in the event of disability, old age and other cases:

Spa treatment;

Organization of recreation;

Medical nutrition;

Pensions, etc.

52. The main factors affecting the cost of rail transportation.

A number of important factors influence the cost of transportation:

1.Volume of traffic;

2.The structure of transportation (freight and passenger - specific weight);

3. Qualitative indicators of the use of rolling stock;

4. Activities of scientific and technological progress;

5.Use of fixed assets;

6.Saving materials and energy resources;

7. The level of FB (capital-labor ratio);

53. The main ways to reduce the cost of rail transportation.

1.Increase in traffic volumes;

2.Increase in the share of freight traffic in the total volume of traffic;

3. Improving the quality indicators of the use of rolling stock;

4. Activities of scientific and technological progress;

Railway products - transportation; types of products - transportation of goods and passengers; transportation by types of traction, messages, trains.

Production cost - This is the monetary expression of the costs of the enterprise for its production and sale of products

On railways, the prime cost is 10 pass-km. As a rule, when planning the cost price of 10 pasqm is determined by the method of direct calculation by items and cost elements.

However, to assess the impact of quality indicators (average daily mileage of a passenger and carriage, route speed, population of a carriage pass) on С10pass-km, the method of unit expenditure rates is used.

Expense rates - this is the dependent costs per unit of the calculation (calculated) meter (this method is most often used in calculations).

The essence of this method is as follows.

4) the calculation is carried out only for costs depending on the volume of transportation

5) the calculation is carried out for the conditional volume of traffic -1000 pass-km, (i.e. 1000 pass is transported per 1 km) for the convenience and accuracy of calculations;

6) 3) for the amount of work performed, i.e. transportation of 1000 pass per km requires wagons and locomotives and volumetric indicators of wagons and locomotives.

Calculating meters for 1000 passenger-km are determined as follows.

The car-kilometers of passenger cars are calculated by dividing the passenger-kilometers by the population of the passenger car: ∑nS \u003d 1000 / Рн

The wagon-hours of the cars in the passenger fleet are determined by dividing the wagon-kilometers by the average daily mileage of the wagon by multiplying the result by 24: ∑nН \u003d 24: ∑nS / Sв

To solve some problems, it is advisable to calculate this meter as the sum of car-hours in motion and car-hours of idle time at the registration and turnover point: ∑nН \u003d ∑nS / Uм + tpo∑nS, where

Um - route speed of passenger trains, km / h

Sent passengers

The calculation of the cost of transportation by the methods of expenditure rates is carried out in tabular form - this is a convenient and low-labor-intensive calculation method.

By changing, for example, the population, it is possible to influence the wag-km. An increase in the carriage population will lead to a decrease in carriage mileage (wag-km). The same goes for route speed.

the carriage population рн \u003d /, determines the filling of passenger cars. It is determined by dividing the passenger-km performed by the vag-km in passenger traffic. The increase in the average population was an important factor in reducing the cost of passenger transportation. An increase in population by 1% reduces the cost of passenger transportation by more than 0.5% The population of a car is affected by the structure of the car fleet and the actual use of seats in cars of various types.

The influence of other qualitative indicators can be reflected in the same way.

Thus, quality indicators affect C1000pas-km, S10pas-km.

When applying this method, the expenditure rates for passenger traffic are calculated and adjusted for each meter, the costs of the meters for performing a certain passenger turnover are determined (for this, the technical and economic features of these transportation are revealed - the type of traction), the series of locomotives, the composition of the car fleet, etc.) To determine the cost, the calculated values \u200b\u200bof the meters are multiplied by the corresponding consumption rates and the operating costs are determined for each group. Then these costs are summed up and the costs depending on the size of the movement are obtained. By adding to them the corresponding costs, regardless of the size of the movements (conditionally constant), calculate the total amount of operating costs necessary to carry out a given volume of traffic. Dividing the total cost by the volume of traffic determines the cost of transporting passengers for various categories of trains and types of cars.

The established percentage to the dependent is the value of the conditionally fixed costs. The sum of dependent and conditionally constant (independent) costs gives the total cost of a given amount of work (per 1000 pass-km). When dividing the total operating costs by the volume of traffic, the cost of transportation is determined.

The purpose of this method is the economic assessment of the impact of quality indicators on the cost price of 10 pasqm.

The advantages of the method are a significant reduction in the calculation work while achieving a satisfactory degree of calculation accuracy. The scope of its application is technical and economic calculations.

The advantage of this method is a significant reduction in counting work.

Method for calculating operating costs for individual items of the nomenclature of costs (method of direct calculation)

TRANSPORTATION IN SPECIFIC CONDITIONS

Chapter 4. METHODS OF CALCULATION AND ANALYSIS OF COST

The official costing is limited to calculating the average cost of freight and passenger transportation. At the same time, in order to solve many practical questions of the operation of railway transport, data on the values \u200b\u200bof the cost of transporting goods and passengers in specific conditions are needed: in certain directions and sections of railways; in loaded and empty directions; in different categories of trains and types of wagons; for certain types of cargo; with unequal range of transportation, different technical equipment, etc.

There are several methods for calculating the cost of transportation in conditions other than average road conditions:

1) direct calculation (for individual items of the nomenclature of expenses);

2) unit expenditure rates;

3) the coefficients of change in the average cost price;

4) specific weights of expenses;

5) coefficients of influence;

6) consolidated expense rates.

Calculation methods were developed by domestic economists E. V. Mikhaltsev, V. N. Orlov, A. S. Chudov, etc.

All methods of calculating the cost price are based on the dependence of the costs of railways on various indicators of work or the time spent on individual production operations.

The method of direct calculation of the cost price is based on the relationship of individual items or a group of items in terms of dependent costs with measuring the operation of railway transport. At the same time, in the direct calculation method, the number of meters is not limited, which makes it possible to more accurately reflect the change in costs in specific conditions, but leads to a significant increase in the volume of calculations. In this method, the costs of individual items are taken into account at their full value, without subdivision into dependent and conditionally fixed.

The determination of the cost of specific transportation (C) by the method of calculation for individual items of the nomenclature is expressed by the formula

RUB / 10 t-km, (4.1)

where is the part of the corresponding average road cost items attributable to a specific volume of traffic (Σ Pl).

The amount is determined accordingly for each expense item in the following order.

1. The average cost of this item is fixed -.

2. According to the reports, the average road value of the meter is determined, with which the change in the costs of this item is associated - I.

3. The amount of expenses per unit of this meter is determined:

4. The size of the meter is calculated for a given volume of specific traffic -.

5. The part of the costs attributable to specific transportation is determined for this item:

Similar calculations are carried out for all items.

The direct costing method is the most accurate, but requires a lot of counting work. Therefore, it is advisable to apply it when a small number of cost items change under specific conditions of transportation.

This method is simpler and therefore is widely used in technical and economic calculations. It is based on the use of a special system of calculation (calculated) meters and unit consumption rates. Unit expense rate Is the value of the dependent costs per unit of the calculating meter.

To reduce the calculations in the method of unit expenditure rates, the number of meters with which the change in dependent costs is associated is limited. The system of calculation meters is different when calculating the cost of transportation on existing and newly designed lines; it also differs by the types of transportation, types of traction and types of analysis (current and future). The procedure for calculating the cost by the method of unit expenditure rates is as follows.

1. A list of indicators is determined, with the change of which the change in the dependent costs is linked.

2. Average road dependent costs by item items (and in some cases by items of costs) associated with the corresponding measures are grouped and summed up.

3. By dividing the average road dependent costs attributed to costing meters, by the value of the corresponding average road meter, a unit expense rate is determined for each costing meter.

4. The formulas are used to calculate the costs of calculating meters in specific conditions of transportation for the volume of work, taken equal to 1000 tonne-kilometers of net operating or 1000 passenger-kilometers.

5. By multiplying these meter costs by the corresponding average road cost rates, work-dependent costs are determined per 1000 tonne-kilometers or 1000 passenger-kilometers.

6. Conditionally constant costs are added to the dependent costs, which, depending on the type of problem, are calculated either as a percentage of the dependent costs, or as a fixed value per unit of transportation work, or according to the costs of a certain meter (for example, locomotive-kilometers at the head of trains and in a single unit of train work, etc.).

7. Summing up the costs (per 1000 tonne-kilometers or 1000 passenger-kilometers), the total cost is determined, and then - the cost of transportation of 10 operating ton-kilometers or passenger-kilometers.

The set of costing meters with which dependent costs are associated is called a metering system.

On operated roads, when determining the cost of freight and passenger transportation, this system includes 10 meters, but when solving specific technical and economic problems, the number of calculation meters may be more or less.

The system of calculation meters reflects all elements of the technological process:

- mileage of cars, locomotives, trains by type of movement and traction;

- time spent on work, rolling stock downtime;

- the work of brigades when servicing locomotives, trains;

- reception and dispatch of goods, preparation of freight cars for transportation;

- passenger service at stations and trains.

The choice of calculation meters and the establishment of communication with them are of great importance, on which the accuracy and reliability of the calculation results depend. However, this is a difficult and time-consuming job, since the production process in railway transport is multifaceted and diverse and therefore there is a multivariate nature of the relationship between costs and meters.

To establish such a system of interconnection of costs and meters, which would fairly accurately reflect the impact on the cost of the main factors of the operation of railway transport, various methods of logical analysis are used, as well as mathematical and statistical methods - by studying the correlation between the proposed meter and costs based on data from individual roads for the same year.

In the process of calculating the cost of freight traffic, the following meters are used:

where are the dependent costs attributed to the "car-kilometer" meter;

- Dependent costs attributed to the "car-hours" meter, includes the following meters: "NCO car-hours", "idle time at technical stations", "car-hours of cars passing through the section";

- dependent costs attributed to the "locomotive-kilometer total mileage" meter;

- dependent costs attributed to the "locomotive-hours" meter;

- dependent costs attributed to the "crew-hours of train (conductor) crews" meter;

- dependent costs attributed to the "crew-hours of locomotive crews" meter;

- dependent costs attributed to the gross tonne-kilometer of wagons and locomotives;

- dependent costs attributed to the "locomotive-shunting hours" meter;

- dependent costs attributed to the meter "consumption of equivalent fuel (electricity) for traction of trains";

- dependent costs attributed to the "number of consignments" meter;

- conditionally fixed costs.

The idea behind the method of unit expenditure rates is the assumption that, under specific conditions, the unit costs per unit of the calculating meter (unit expenditure rates) remain unchanged, while the costs change due to changes in the calculating meters. At present, due to changes in prices for fuel, electricity, technical means and growth in the level of wages, unit expenditure rates must be indexed in a timely manner (approximately once a quarter). To improve the accuracy of the method, unit expenditure rates can be adjusted depending on the series of locomotives, the type of carriage, the type of track superstructure, etc.

The calculation of calculation meters per 1000 tonne-kilometers net is made according to the following formulas:

1. Wagon-kilometers covered by freight wagons:

- the share of the empty run of the wagons to the loaded one.

2. General car hours:

where is the average daily run of the car, km.

3. Brigade-hours of train crews:

a) gross tonne-kilometers of wagons

where is the tare weight of a freight car, t;

b) train-kilometers

where is the average gross weight of a freight train;

c) train hours

where is the local train speed, km / h;

d) brigade-hours of train crews

, (4.10), (4.13)= , (4.17)

where a - electricity consumption rate, kW × h, per 10 4 tonne-kilometers gross; b - fuel consumption rate, kg per 10 4 ton-kilometers gross.

9. Locomotive-hours of shunting work

where is the cost of locomotive-hours of shunting work per 1000 car-kilometers of carriage run.

10. The number of shipments:

where is the average mass of one shipment, t; - average distance of transportation of 1 ton of cargo, km.

expense rate of rolling stock

Unit expenditure rates are the unit costs per unit of an operational meter. A fundamental feature is that when determining these unit costs, only those costs are taken into account that are directly related to the size of the meter, i.e. are meter-dependent.

The degree of dependence of expenses on an item on the meter may vary. In some cases, all item costs change with the change in the meter.

In other cases, not all item costs depend on the meter. For the purpose of calculating expenditure rates based on special studies, the share of dependent costs is indicated, which are taken into account.

The calculation of unit expenditure rates (e) is made according to the formula:

where - dependent costs for items linked to the i-th meter, rubles;

The value of the i-th meter.

The amount of dependent costs by item is established on the basis of the reported data of the road (department) for the year. The values \u200b\u200bof the meters are taken from the statistical reporting of the road (department) or calculated on the basis of the statistical reporting if the required meter is not included in it. For example, to calculate the expenditure rate for 1 hour of work of a locomotive crew, the number of hours worked by train locomotive crews per year is required. Statistics do not keep such records. The working hours of locomotive crews can be determined by dividing the total linear mileage of locomotives by the local speed and adding additional crew work time to the result (for receiving and returning a locomotive, etc.).

In economic practice, several dozen expenditure rates are calculated. This work provides for the calculation of a certain number of them, most often used in the analysis of current costs.

Table 1 shows a list of unit expenditure rates that must be calculated by the student, depending on the option number (even or odd).

Table 2.1 - List of unit expenditure rates

Name of meters
Freight traffic
1. Wagon-kilometers
4. Locomotive-km (heat traction)
9. Freight dispatch
Passenger traffic
All kinds of movement
14. KW * hour of electricity
15. Kg of fuel equivalent
16. Tkm gross

The costs for the relevant items are given in Appendix A. Operational performance meters are provided in Appendix B.

Table 2.2 - Calculation of dependent costs associated with the mileage of freight cars

	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social needs	other expenses		deductions for social needs	other expenses
Maintenance of freight cars at stations (station 2015)
Checking the correct loading and securing of goods in passing trains (art. 1006)
Maintenance and repair of containers

The unit expense rate for 1 wagon-km of a freight car will be:

where is the coefficient taking into account the costs common to all centers of origin, taken equal to 0.4 for all farms;

Freight car mileage, wag-km.

The rest of the unit expenditure rates are calculated similarly.

Table 2.3 - Calculation of dependent costs associated with car-hours of freight cars of the working fleet

Name of expense items and number	Direct costs, thousand rubles	Shares of contributors expenses	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social needs	other expenses		deductions for social needs	other expenses
Routine repair of uncoupled freight cars (TR-2) (st. 6002)
Depot repair of freight cars (st. 6004)
Depreciation of freight cars (art. 1034)
Overhaul of freight cars
Routine maintenance of containers (art. 6052)
Overhaul of containers (art. 6053)
Repair with the change of elements of wheel pairs of freight cars

The unit expense rate for 1 wagon-hour of a freight car will be:

where is the car-hours of freight cars.

Table 2.4 - Calculation of dependent costs associated with the mileage of locomotives in freight traffic (electric traction)

Name of expense items and number	Direct costs, thousand rubles	Additional costs	Dependent expenses, thousand rubles
	incl. Payroll		electric power	other expenses		Social contributions needs	electricity	other expenses
Overhaul repairs of electric locomotives operating in freight traffic (Art. 6103)
Current types of repair of electric locomotives operating in freight traffic (art. 6102)
Maintenance of electric locomotives operating in freight traffic (art. 6101)

The unit expense rate for 1 locomotive-km will be:

where is locomotive-km of electric locomotives in freight traffic.

Table 2.5 - Calculation of dependent costs associated with locomotive hours of electric train locomotives in freight traffic

The unit expense rate for 1 locomotive-hour (for tables 2, 6 and 2.7) will be:

where is the locomotive-hours of electric train locomotives in freight traffic.

Table 2.6 - Calculation of dependent costs associated with brigade hours of electric locomotive crews in freight traffic

The unit expense rate for 1 brigade-hour (for tables 2.8 and 2.9) will be:

where is the brigade-hours of locomotive crews.

Table 2.7 - Calculation of dependent costs associated with consignment

The unit cost rate for 1 cargo shipment will be:

where is the number of cargo shipments.

Table 2.8 - Calculation of dependent costs associated with the departure of a freight car

Name of expense items and number	Direct costs, thousand rubles	Shares of contributors expenses	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social needs	Remaining expenses		Social contributions	Remaining expenses
Preparation of freight cars for transportation (Art. 1004)
Preparation of containers for transportation (Art. 1005)
Loading and unloading operations carried out for structural divisions of the railway transport (Article 1012)
Provision of services (works) to consignors and consignees, incl. structural divisions of the railway transport (Article 1013)
Routine repair of empty wagons in preparation for loading (Art. 6001)
Adaptation of freight cars for special transport (Art.1032)
Washing covered and insulated wagons (station 1030)
Preparation of tanks for filling (Article 1031)

where is the number of freight cars dispatched.

Table 2.9 - Calculation of dependent costs associated with the mileage of passenger cars (excluding electric and diesel trains)

Name of expense items and number	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	Incl. Payroll	Payroll and social needs	other expenses		Dismissal on social needs	other expenses
Maintenance (TO-1) at the points of formation and turnover and current uncoupling repair of passenger cars plying in long-distance traffic (art. 6601)
Maintenance (TO-2) of long-distance passenger cars (art. 6603)
Maintenance (TO-3) of long-distance passenger cars (art. 6605)
Depot repair of passenger cars, except for baggage cars, plying in long-distance traffic (art. 6607)
Depot repair of baggage cars (art. 6609)
Maintenance (TO-1) and current uncoupling repair of passenger cars plying in suburban traffic at points of formation and turnover (art. 6602)
Maintenance (TO-2) of passenger cars (st. 6604)
Maintenance (TO-3) of passenger coaches running in suburban traffic (art. 6606)
Depot repair of passenger cars running in suburban traffic (art. 6608)
Repair with the change of elements of wheel pairs of passenger cars (art. 6613)

where is the mileage of passenger cars, wag-km.

Table 2.10 - Calculation of dependent costs associated with carriage hours of passenger cars

Name of expense items and number	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social needs	other expenses		deductions for social needs	other expenses
Overhaul of long-distance passenger cars (except for baggage cars) (art. 6610)
Overhaul of baggage cars (Art. 6612)
Overhaul of passenger coaches running in suburban traffic (art. 6611)
Depreciation of long-distance passenger carriages, except baggage ones (art.4029)
Depreciation of passenger cars running in suburban traffic (art. 5029)
Amortization of baggage cars (art. 4031)

Table 2.11 - Calculation of dependent costs associated with wagon-hours of passenger cars in motion

Name of expense items and number	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social needs	other expenses		deductions for social needs	other expenses
Long-distance passenger transportation
Escort of baggage cars (art. 4005)
Maintenance of carriages in long-distance passenger trains (art. 4019)
Long-distance passenger carriages equipment (art. 4020)
Passenger traffic in prig. message
Maintenance (TO-1) of passenger cars en route (st. 2005)
Servicing carriages in passenger trains of suburban traffic (art. 5019)
Equipment for passenger coaches running in suburban traffic (art. 5020)

Table 2.12 - Calculation of dependent costs associated with kW * hours of electricity *)

Name of expense items and number	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	incl. electricity	electricity	other expenses	electricity	other expenses
Operation of electric locomotives in freight traffic (Art. 3101)
Operation of electric locomotives in economic traffic (Article 3102)
Operation of electric locomotives on maneuvers in freight traffic (Art. 3103)
Long-distance operation of electric locomotives (art. 3110)
Operation of electric locomotives on maneuvers in passenger traffic (long-distance travel) (Article 3112)
Work of electric locomotives in suburban traffic (Art. 3111)
Operation of electric locomotives on maneuvers in passenger traffic (suburban traffic) (art. 3112)

*) Only electricity costs are taken from the expenses of all listed items.

Table 2.13 - Calculation of dependent costs associated with gross tonne-km of wagons and locomotives

Name of expense items and number	Direct costs, thousand rubles	Shares of dependent costs	Dependent expenses, thousand rubles
	incl. Payroll	Payroll and social. needs	other expenses		deductions for social needs	other expenses
Freight transportation
Long-distance passenger transportation
Single change of track superstructure materials, replenishment and replacement of ballast (Art. 2102)
Welding and grinding of rails (Art. 2130)
Routine repair of fixed assets of railroad trains (item 2131)
Overhaul repairs of the superstructure of the track (Art. 2110)
Overhaul repairs of subgrade and artificial structures (Article 2111)
Water supply and sewerage (art. 2220)
Suburban passenger transportation
Single change of track superstructure materials, replenishment and replacement of ballast (Art. 2102)
Welding and grinding of rails (Art. 2130)
Maintenance of fixed assets of rail-welding trains (art. 2131)
Overhaul repairs of the superstructure of the track (Art. 2110)
Overhaul repairs of subgrade and artificial structures (Article 2111)
Water supply and sewerage (art. 2220)

Table 2.14 - Unit expenditure rates

Name of meters	Designation
Freight traffic
1. Wagon-kilometers
2. Wagon-hours of freight cars of the working fleet
3. Locomotive-km (electric traction)
4. Locomotive-km (heat traction)
5. Locomotive clock (electric traction)
6. Locomotive-hours (heat tracer)
7. Brigade-hours of locomotive crews (electric traction)
8. Brigade hours of locomotive crews (heat traction)
9. Freight dispatch
10. Freight wagon dispatched
Passenger traffic
11. Wagon-km of passenger cars (without electric and diesel trains)
12. Wagon-hours of passenger cars
13. Wagon-hours of passenger cars in motion (service)
All kinds of movement
14. KW * hour of electricity
15. Kg of fuel equivalent