Term:
Types of costs (for railway enterprises)
Definition:
The main categories of costs being considered are:
-- Labour costs
Including wages and salaries of active staff, pensions, various social charges etc.
-- Material and service costs
Including purchase of other material and services provided by third parties but excludes energy consumption costs for traction purposes.
-- Energy consumption costs
Including amounts allocated for the quantity of energy for traction purposes.
-- Taxes
-- Financial charges
-- Other costs
Including amounts allocated to depreciation and provisions etc.
Domain:
Transport
Source:
OECD Glossary (Transport Statistics)