2012 APTA Fact Book Appendix A - American Public Transportation ...

2012 Public Transportation Fact Book,
Appendix A: Historical Tables
Page 129
Generated by Transit System [electric power] is propulsion power generated in facilities owned by the
transit agency of a company of which the transit system is a subsidiary. These data were last reported in
1957. Prior to that time electric railways had been owned by power generation companies.
Purchased [electric power] power is propulsion power purchased from commercial power generation
companies that are not affiliated with the electric railway. These data were last reported in 1957. Prior to
that time electric railways had been owned by power generation companies.
FINANCIAL - CAPITAL EXPENSE DEFINITIONS:
Capital Expenses are expenses related to the purchase of equipment. Equipment means an article of
non-expendable tangible personal property having a useful life of more than one year and an acquisition
cost which equals the lesser of: the capitalization level established by the government unit for financial
statement purposes or $5,000. Capital expenses do not include all expenses which are eligible uses for
federal capital funding assistance; some of those expenses are included with operating expenses in the
National Transit Database accounting system used herein.
Facilities capital expenses include administration, central/overhaul maintenance facilities, light
maintenance and storage facilities, and equipment of any of these items.
Other capital expense includes furniture, equipment that is not an integral part of buildings and
structures, shelters, signs, and passenger amenities (e.g., benches) not in passenger stations.
Rolling Stock capital expense is expense for the revenue vehicles used in providing transit service for
passengers. The term revenue vehicles includes the body and chassis and all fixtures and appliances
inside or attached to the body or chassis, except fare collection equipment and revenue vehicle
movement control equipment (radios). For rubber tired vehicles, it includes the cost of one set of tires
and tubes to make the vehicle operational, if the tires and tubes are owned by the transit agency.
FINANCIAL - OPERATING EXPENSE DEFINITIONS:
Operating Expenses are the expenses associated with the operation of the transit agency, and classified
by function or activity and the goods and services purchased. It is the sum of either the functions or the
object classes listed below.
An Operating Expense Function is an activity performed or cost center of a transit agency. The four
basic functions are:
General Administration includes all activities associated with the general administration of the transit
agency, including transit service development, injuries and damages, safety, personnel administration,
legal services, insurance, data processing, finance and accounting, purchasing and stores,
engineering, real estate management, office management and services, customer services,
promotion, market research and planning.
Non-Vehicle Maintenance includes all activities associated with facility maintenance, including:
maintenance of vehicle movement control systems; fare collection and counting equipment; structures,
tunnels and subways; roadway and track; passenger stations, operating station buildings, grounds and
equipment; communication systems; general administration buildings, grounds and equipment; and
electric power facilities.