Guide to Calculating Ownership and Operating Costs of Department of Transportation Vehicles and Equipment: An Accounting Perspective (2020) / Chapter Skim
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Pages 53-55
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From page 54... ...
54 Fleet Characteristic Has strong/direct authority over field-based shops X X X X X X X X Has weak/indirect authority over field-based shops X X X X X Has no authority over field shops X X X Performs fleet management function (such as determining whether repairs are performed in-house or outsourced)
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From page 55... ...
55 Fleet Characteristic 7. Treatment of Other Fleet Cost Centers Fleet group "sells" to customers and includes markup to cover the direct and indirect costs of these programs X X X The costs (fuel, parts, and sublet repairs)
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