selected. For each of these 35 shipments, Moshman traced out the route and computed the mileage in each cost territory. The cost factors were then averaged with weights proportioned to the distances in each cost territory.
To find the cost of a particular shipment, these averaged cost factors were added over the shipment's route. For each car type and each cost territory, there were just four cost factors. For example, in the New England cost area, the cost factors for a gondola are as follows:
|line cost factor per ton mile||0.0037|
|line cost factor per car mile||0.3620|
|terminal cost factor per carload||42.76|
|terminal cost factor per ton||0.0028|
To compute the cost of a single car shipment inside this cost region Moshman used the formula
Cost = [0.0037 (tons) + 0.3620] · (miles) + 2 [0.0028 (tons) + 42.76]
In order to compute the cost of a shipment inside a single cost area, all that is needed from the waybill is the number of tons shipped and the distance. An n car shipment would have a computed cost of n times the single car shipment. While there are some differences between Moshman's results and those of the burden study, the results are much the same because both approaches fundamentally rely on the ICC's cost factors.