Industry Data > Economic Data: URCS

URCS is the STB's railroad general purpose costing system that is used to estimate variable and total unit costs for Class I U.S. railroads. URCS only develops costs for U.S. Class I railroads. The STB does publish URCS east and west regional costs. Those costs are based on a compilation of Class I data. The URCS costs are updated annually.

URCS is divided into three phases or steps. Phase I is the collection of data and special studies (Variability Study, Switching Study; etc). Phase II is the calculating system average variable unit costs based on system data and cost relationships developed in Phase I. Phase II is updated annually. Phase III is the Movement Costing Program which is used to estimates the system average variable and total costs of a shipment.

URCS evolved from the Interstate Commerce Commission's (ICC) railroad general purpose costing method - Rail Form A (RFA). RFA was developed by the ICC in 1938. Congress called for revision to RFA in the 1970's. URCS was developed in the late 1970's and early 1980's and review by the Railroad Accounting Standards Board (RAPB). URCS was adopted by the ICC in 1989 in Ex Parte No. 431 as the ICC's general purpose costing system and the ICC termination Act of 1995 retained the provision that the market dominance determination be base on URCS costs. 10707(d)(1)(B)

URCS is used by the STB for a variety of statutory and non statutory functions. URCS is statutorily required for making the jurisdictional determination in railroad maximum rate reasonableness proceedings. URCS is also used to develop variable costs for making cost determinations in abandonment proceeding; to provide the railroad industry and shipper with a standardized costing model; costing the STB Car Load Waybill Sample to develop industry cost information; and to provide interested parties with basic cost information.

The URCS Phase III movement costing program, the URCS 2006 worktables, URCS 2006 substitutions and URCS 2006 update data are attached below. Please note that this version of URCS contains the Board approved 2006 cost of capital. The URCS 2006 update data was updated 8/20/2008.