Application No. 441". PO . TE'I Exhibit No. ' B · Witness PQct¿er Date 1. /962 . . Corrnniss{ ver f-Iq14PO#: . Extl.miner Zbo 9o .¡:a n . CALIFORNIA PUB1IC UTI1I'I'IES COMMISSION TRANSPORTATION DIVISION ENGINEERING ECONOMICS BRitNCH Ph.SSENGER SECTI ON ENGlNEERING-ECONOMIC REPORT OF ESTIMaTED RESULTS OF OPERATIONS LINE, INC. UNDER PRESENT ANO PROPOSEn F ARES FOR YEJtR 31, 1963 J\PPLICA TION NO . 44176 . San Francisco, Ca lifornia . A lbert C. Porter Apr il 30, 1962 A ssociate Transportation Engineer
27
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Gray Line 1963 Estimated Results of Operations Under Present and Proposed Fares 1963 - Cal PUC
California Public Utilities Commission Transportation Division, Engineering Economics Branch, Passenger Section. Engineering-Economic Report of Estimated Results of Operations The Gray Line, Inc. Under Present and Proposed Fares for Year Ending March 31, 1963. Application No. 44176. San Francisco, California. April 30, 1962. Albert C. Porter, Associate Transportation Engineer
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Application No 441 POTEI Exhibit No B middot Witness PQctiquester
Date M~ 1 962 Corrnniss ver f-Iq14PO Extlminer Zbo9o iexcla n
CALIFORNIA PUB1IC UTI1IIIES COMMISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRitNCH PhSSENGER SECTION
ENGlNEERING-ECONOMIC REPORT OF
ESTIMaTED RESULTS OF OPERATIONS THEGR1~Y LINE INC
UNDER PRESENT ANO PROPOSEn FARES FOR
YEJtR ENDING~CH 31 1963
JPPLICATION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
CALIFORNIA PUBLIC UTILITIES CONNISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRilNCH FASSENGER SECTION
ENGINEERING-ECONOMIC REPORT OF
ESlIMi~TED RESuumlLTS OF OPERATIONS THE GRAY LINE INC
UNDER PRESENT AND PROPOSED FARES FOR
YEAR ENDINGWillCH 31 1963
APPLICTION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
- - --- - - - - - - -__ - - - ---- --- - shy
bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
CALIFORNIA PUBLIC UTILITIES CONNISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRilNCH FASSENGER SECTION
ENGINEERING-ECONOMIC REPORT OF
ESlIMi~TED RESuumlLTS OF OPERATIONS THE GRAY LINE INC
UNDER PRESENT AND PROPOSED FARES FOR
YEAR ENDINGWillCH 31 1963
APPLICTION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
- - --- - - - - - - -__ - - - ---- --- - shy
bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- -- - - - ------ ---------
iexclHE GH Y LD~E zInC tPPLICi~TION NO 44176
Introduction
The Grlty Line Inc is 0 corpor1tion eng2ged in the tnmsporbtion
of passengers by motor eOa ch in San Francisco a nd area s ad ja cent thereto The
prirr~ry ope r Qtions of applicant are sightseeing tours r a ee tra ck s ervic e
cha rter s ervi ee lt-nd contrnct stevedore movements The sightseeing a nd r a ee
trn ek serviees a r e eertifieated opera tions with f a res under the jurisdietion of
this Commission
Tl1e Gray Line Ine is a ltlholly-owned subsidiary of t he Jirport
Limousine Compi-wy whieh in turn is a wholly-owned subsidiary of Avis Ine
Boston (See dieacutegram in ~ppendix Page 13)
By this a pplication Gray Line proposes to increase it s sightseeing
f ares by a pproxime- tely 13 No inereeacuteSe in rAce track fares is request ed
The purpose of this report is to set forth estlilli~ted r esults of
opera tion for the company under present md proposed fares for P r a te yeiexcl r
ending Hcrch 31 1963
Level of Serviee
Due to a work stoppa ge Gray Line did not operate during November
and December 1961 eacutellld pltlrt of Januc ry 1962 For purpOS8S of this r eport
t he level of trffic a nd s ervice for the yea r ended October 31 1961 without
any ad justment for trends has been used as a bsis for deve loping r esults of
operation for the aforementioned r ate yenr
Hiles
The company ~~intains no mileage records by t ype of s ervice however
t he tota l mileage opera ted by a 11 Gray Line buse s is mltuumlntained on the fueling
reeords of the company The va rious mileages for the serviees were developed
from reeords mai nt a ined of the number of trips by type of serviee and samples
- a
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing