Update on the Methodology for Amtrak Cost Accounting Amtrak Performance Tracking (APT)

Update on the Methodology for Amtrak Cost Accounting Amtrak Performance Tracking (APT) Annual Update for Appendices A and B, Fiscal Year 2020 �� SI* (MODERN METRIC) CONVERSION FACTORS� �� APT Methodology Update Executive Summary This document updates Appendices A and B from the Update on the Methodology for Amtrak Cost Accounting Amtrak Performance Tracking (APT).1 The 2016 report described Amtrak’s implemented APT cost allocation methodology and the report appendices displayed fiscal year (FY) 2014 summary data from Amtrak’s accounting system. Subsequent annual updates of the data appendices were published, most recently in March 2020 with FY 19 data.2 The data presented within were captured in November 2020 and consist of unaudited figures from APT allocated data available at that time and do not reflect any subsequent adjustments or corrections. The figures are intended only to provide a general snapshot of the relative size of Amtrak’s business and may not directly align with other published Amtrak reports, based on differences in reporting methodologies. The data described in the summary paragraphs below and within the appendices should be viewed holistically and do not necessarily account for changes within the Cost Center (CC), Family, or Subfamily structures over time. Appendix A In FY 19, Amtrak reported expenses across 1,471 CCs. However, in FY 20 operating and capital expenses were found at 1,425 CCs, a decrease of 46. Those CCs are listed in Appendix A, by Subfamily. The change in CCs was not distributed equally across the families; the largest decrease was in the General and Administrative Family, decreasing by 22 CCs (primarily within the Centralized Services subfamily). The Operations-Transportation Family decreased by 12 CCs (primarily in the Transportation Support subfamily). Two changes to the Family structure, as reported in FY 19, were made in FY 20 and captured in this update: 1. The Capital Family was utilized for the first time to report operating and capital expenses and the active Cost Center is shown in A-38. Previously, this Family was utilized exclusively for the Asset Usage Allocation synthetic capital charge.3 1 Update on the Methodology for Amtrak Cost Accounting, Amtrak Performance Tracking (APT): Volume 1, U.S. Department of Transportation, Federal Railroad Administration, April 22, 2016. Volume 2 contains Appendices A – F. Volumes 1 and 2 are accessible online at: http://www.fra.dot.gov/Elib/Document/15780 and https://www.fra.dot.gov/Elib/Document/15771. 2 Update on the Methodology for Amtrak Cost Accounting, Amtrak Performance Tracking (APT): Volume 2, Appendices A, B, & D, U.S. Department of Transportation, Federal Railroad Administration, March 2019. Accessible online at https://cms8.fra.dot.gov/sites/fra.dot.gov/files/fra_net/18421/APT%20Report%20Update%20Appendices%20- %20March%202019.pdf. 3 The Asset Usage Allocation (AUA) was a synthetic capital charge calculated by Amtrak but not published. Prior to this year, Amtrak used the Capital Family to group the synthetic charges, but never has used the family to report actual operating or capital expenses. In FY20, a single Cost Center

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