TCRP Report 144 Volume 1: Sharing the Costs of Human Services Transportation
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TCRP Report 144 Volume 1:
Sharing the Costs of Human Services Transportation
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TRB's Transit Cooperative Research Program (TCRP) Report 144: Sharing the Costs of Human Services Transportation, Volume 1: The Transportation Services Cost Sharing Toolkit and Volume 2: Research Report explore issues and potential solutions for identifying and sharing the cost of providing transportation services for access to community-based human services programs. Collectively, the two volumes examine current practices and offer strategies for collecting necessary data, addressing administrative and policy-related issues, and establishing cost allocation procedures.

Volume 1: The Transportation Services Cost Sharing Toolkit leads the user through the process of setting up the necessary cost accounting system, identifying the data requirements and the measurement parameters, and describing procedures for applying the model. This volume concludes with instructions for using the actual Cost Sharing Model.

Volume 2: The Research Report summarizes all of the study components that contributed to formation of the Toolkit. It includes an extended evaluation of current experience and describes the regulatory environment that frames transportation service delivery requirements.

An executive summary of the report is included with the printed report.

The report includes the Cost Sharing Model along with instructions for setup and application on a CD-ROM, which is packaged with the reports.

The CD-ROM is also available for download from TRB's website as an ISO image. Links to the ISO image and instructions for burning a CD-ROM from an ISO image are provided below.

Help on Burning an .ISO CD-ROM Image

Download the .ISO CD-ROM Image

(Warning: This is a large file and may take some time to download using a high-speed connection.)

CD-ROM Disclaimer - This software is offered as is, without warranty or promise of support of any kind either expressed or implied. Under no circumstance will the National Academy of Sciences or the Transportation Research Board (collectively "TRB') be liable for any loss or damage caused by the installation or operations of this product. TRB makes no representation or warrant of any kind, expressed or implied, in fact or in law, including without limitation, the warranty of merchantability or the warranty of fitness for a particular purpose, and shall not in any case be liable for any consequential or special damages.


  • Transportation — Public Transportation
  • Transportation — Finance

Publication Info

82 pages | 8.5 x 11

Table of Contents

skim chapter
Front Matter i-x
Chapter 1 - How to Use This Toolkit 1-2
Program Management Improves 3-3
Funding Requests Are Viewed More Favorably 4-4
Summary 5-5
Many Agencies Need Better Cost and Service Accounting 6-6
Reporting Problems Affect Transportation Coordination Efforts 7-7
Requirements for Uniform Service Cost Reporting 8-8
Basic Measures Can Express What's Needed 9-9
Simple Data Provide Rich Measures 10-10
More Detailed Data Answer More Questions 11-11
Current Efforts Often Are Incomplete 12-12
Summary 13-13
Four Categories Describe Transportation Services 14-15
The Four Service Types Explain Typical Service Variations 16-16
Overall Approach and Accounting Structure 17-17
A Common Chart of Accounts 18-18
Different Kinds of Costs 19-20
Understanding How Costs Are Incurred 21-21
Summary 22-22
All Stakeholders Should Pay Their Fair Share 23-27
Summary 28-28
Should We Continue to Provide Services? 29-29
What's the Right Price for Each Purchasing Agency? 30-31
Summary 32-32
The Cost Sharing Model 33-34
Using The Cost Sharing Model 35-41
Glossary 42-58
Appendix A - The Regulatory Environment for Federally Funded Transportation Services 59-64
Appendix B - The Federal Coordinating Council's Vehicle Sharing Policy Statement 65-65
Appendix C - Examples of Fully Allocated Transportation Cost Accounting Programs 66-67
Appendix D - Typical Data Collection and Reporting Requirements in Contracts for Transportation Services 68-69
Appendix E - Depreciation of Capital Expenses 70-71
Abbreviations used without definitions in TRB publications 72-72

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