www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
35:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
Step 5: Determination of cost driver rate:@0.076923:0.127026:0.364500:0.127026:0.364500:0.110598:0.076923:0.110598:0.008865:0.005898:0.008195:0.009335:0.004215:0.008412:0.004432:0.004215:0.011470:0.008195:0.005898:0.008195:0.005952:0.013116:0.004016:0.009263:0.008629:0.005898:0.004016:0.009064:0.009263:0.004215:0.009064:0.005663:0.004215:0.007653:0.009064:0.007381:0.005898:0.004215:0.009335:0.005952:0.004016:0.007689:0.008195:0.005952:0.004215:0.005590:0.008629:0.005898:0.008195
The cost driver rate will be computed with the help of suitable cost driver. Find total expense of a particular :@0.092301:0.147101:0.926955:0.147101:0.926955:0.131818:0.092301:0.131818:0.010674:0.010674:0.008231:0.004794:0.008231:0.009353:0.007092:0.005970:0.004794:0.009353:0.007092:0.004487:0.008648:0.008231:0.007092:0.004794:0.006929:0.009190:0.005970:0.008231:0.004794:0.013894:0.004830:0.004830:0.004830:0.004794:0.009353:0.008231:0.004794:0.008231:0.009353:0.015197:0.009353:0.010674:0.005970:0.008231:0.009353:0.004794:0.013894:0.004830:0.005970:0.010674:0.004794:0.005970:0.010674:0.008231:0.004794:0.010674:0.008231:0.004830:0.009353:0.004794:0.009353:0.007146:0.004794:0.007092:0.010674:0.004830:0.005970:0.008828:0.009353:0.004830:0.008231:0.004794:0.008231:0.009353:0.007092:0.005970:0.004794:0.009353:0.007092:0.004487:0.008648:0.008231:0.005482:0.004830:0.004794:0.009353:0.004830:0.010674:0.009353:0.004794:0.005970:0.009353:0.005970:0.009353:0.004830:0.004794:0.007888:0.009353:0.009353:0.008231:0.010674:0.007092:0.008231:0.004794:0.009353:0.007146:0.004794:0.009353:0.004794:0.009353:0.009353:0.007616:0.005970:0.004830:0.008231:0.010674:0.004830:0.009353:0.006965:0.003835
activity. Divide it with the help of cost driver. The value obtained will be the cost driver rate.:@0.076923:0.163076:0.758472:0.163076:0.758472:0.147793:0.076923:0.147793:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.006712:0.004704:0.003835:0.011687:0.004360:0.009226:0.004704:0.009226:0.008105:0.003835:0.004704:0.005843:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.008105:0.004704:0.009226:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.005355:0.004704:0.003112:0.010547:0.010547:0.008105:0.003835:0.008883:0.009226:0.004704:0.010547:0.008105:0.003835:0.009226:0.009226:0.005843:0.009226:0.004704:0.010547:0.008105:0.009226:0.003835:0.013767:0.004704:0.004704:0.004704:0.003835:0.009226:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.003835:0.006802:0.009064:0.005843:0.007761:0.004704
driver:@0.444093:0.222312:0.495822:0.222312:0.495822:0.201321:0.444093:0.201321:0.010831:0.007213:0.006022:0.010831:0.009618:0.007213
cost :@0.404841:0.222312:0.445154:0.222312:0.445154:0.201321:0.404841:0.201321:0.009618:0.010831:0.008427:0.006022:0.005416
Activity :@0.330258:0.222312:0.406682:0.222312:0.406682:0.201321:0.330258:0.201321:0.015640:0.009618:0.006022:0.006022:0.010831:0.006022:0.006022:0.010831:0.005416
activity:@0.437724:0.199931:0.502711:0.199931:0.502711:0.178940:0.437724:0.178940:0.009618:0.009618:0.006022:0.006022:0.010831:0.006022:0.006022:0.010831
of:@0.413073:0.199931:0.420849:0.199931:0.420849:0.178940:0.413073:0.178940:0.000563:0.007213
cost :@0.373517:0.199931:0.413831:0.199931:0.413831:0.178940:0.373517:0.178940:0.009618:0.010831:0.008427:0.006022:0.005416
Total:@0.323695:0.199931:0.369423:0.199931:0.369423:0.178940:0.323695:0.178940:0.013236:0.010831:0.006022:0.009618:0.006022
rate:@0.266203:0.209915:0.298675:0.209915:0.298675:0.188924:0.266203:0.188924:0.007213:0.009618:0.006022:0.009618
driver :@0.209448:0.209915:0.266593:0.209915:0.266593:0.188924:0.209448:0.188924:0.010831:0.007213:0.006022:0.010831:0.009618:0.007213:0.005416
cost :@0.170196:0.209915:0.210510:0.209915:0.210510:0.188924:0.170196:0.188924:0.009618:0.010831:0.008427:0.006022:0.005416
Activity :@0.095613:0.209915:0.172038:0.209915:0.172038:0.188924:0.095613:0.188924:0.015640:0.009618:0.006022:0.006022:0.010831:0.006022:0.006022:0.010831:0.005416
=:@0.304567:0.208526:0.316459:0.208526:0.316459:0.188956:0.304567:0.188956:0.011893
Step 6: Assignment of cost with the product or service:@0.076923:0.247230:0.463984:0.247230:0.463984:0.230803:0.076923:0.230803:0.008865:0.005898:0.008195:0.009335:0.004215:0.009353:0.004432:0.004215:0.010276:0.007381:0.007381:0.004016:0.008159:0.009263:0.013116:0.008195:0.009263:0.005898:0.004215:0.009064:0.005663:0.004215:0.007653:0.009064:0.007381:0.005898:0.004215:0.011886:0.004016:0.005898:0.009263:0.004215:0.005898:0.009263:0.008195:0.004215:0.009335:0.005681:0.009064:0.009335:0.009263:0.007653:0.005898:0.004215:0.009064:0.005952:0.004215:0.007381:0.008195:0.006404:0.007870:0.004016:0.007653:0.008195
The final step in Activity Based Costing is to identify the cost with the final products which can also be called as :@0.092301:0.274907:0.926936:0.274907:0.926936:0.259624:0.092301:0.259624:0.010547:0.010547:0.008105:0.003853:0.004613:0.004613:0.010547:0.009226:0.004704:0.003853:0.006965:0.005843:0.008105:0.009226:0.003853:0.004704:0.010547:0.003853:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003853:0.010547:0.009226:0.006965:0.008105:0.009226:0.003853:0.010547:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003853:0.004704:0.006965:0.003853:0.005843:0.009226:0.003853:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004704:0.009226:0.003853:0.005843:0.010547:0.008105:0.003853:0.008105:0.009226:0.006965:0.005843:0.003853:0.013767:0.004704:0.005843:0.010547:0.003853:0.005843:0.010547:0.008105:0.003853:0.004613:0.004613:0.010547:0.009226:0.004704:0.003853:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003853:0.013243:0.010547:0.004704:0.008105:0.010547:0.003853:0.008105:0.009226:0.010547:0.003853:0.009226:0.004704:0.006965:0.009226:0.003853:0.009226:0.008105:0.003853:0.008105:0.009226:0.004704:0.004704:0.008105:0.009226:0.003853:0.009226:0.006965:0.003835
cost objects. Now, the total indirect costs incurred can be distributed to each activity with the help of rate find by :@0.076923:0.290881:0.927045:0.290881:0.927045:0.275599:0.076923:0.275599:0.008105:0.009226:0.006965:0.005843:0.004071:0.009226:0.009226:0.004704:0.008105:0.008105:0.005843:0.006965:0.004704:0.004071:0.012809:0.008883:0.011976:0.004704:0.004071:0.005843:0.010547:0.008105:0.004071:0.005843:0.009226:0.005843:0.009226:0.004704:0.004071:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004071:0.008105:0.009226:0.006965:0.005843:0.006965:0.004071:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.004071:0.008105:0.009226:0.010547:0.004071:0.009226:0.008105:0.004071:0.009226:0.004704:0.006965:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.008105:0.009226:0.004071:0.005843:0.009226:0.004071:0.008105:0.009226:0.008105:0.010547:0.004071:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004071:0.013767:0.004704:0.005843:0.010547:0.004071:0.005843:0.010547:0.008105:0.004071:0.010547:0.008105:0.004704:0.009226:0.004071:0.009226:0.007019:0.004071:0.006802:0.009064:0.005843:0.008105:0.004071:0.004613:0.004613:0.010547:0.009226:0.004052:0.008684:0.009226:0.003835
dividing the indirect cost with appropriate cost driver. :@0.076923:0.306856:0.481514:0.306856:0.481514:0.291574:0.076923:0.291574:0.009226:0.004360:0.009226:0.004704:0.009226:0.004704:0.010547:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.009064:0.009226:0.009226:0.006965:0.009226:0.009226:0.006965:0.004704:0.009064:0.005843:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.005355:0.004704:0.003835
consumed:@0.475558:0.333665:0.563589:0.333665:0.563589:0.312018:0.475558:0.312018:0.009639:0.010855:0.010855:0.008445:0.010855:0.016890:0.009639:0.010855
Resources:@0.382490:0.333665:0.471715:0.333665:0.471715:0.312018:0.382490:0.312018:0.014480:0.009639:0.008445:0.010855:0.010855:0.007229:0.009639:0.009639:0.008445
rate:@0.329736:0.333665:0.362278:0.333665:0.362278:0.312018:0.329736:0.312018:0.007229:0.009639:0.006035:0.009639
driver :@0.272857:0.333665:0.330126:0.333665:0.330126:0.312018:0.272857:0.312018:0.010855:0.007229:0.006035:0.010855:0.009639:0.007229:0.005427
cost :@0.233520:0.333665:0.273921:0.333665:0.273921:0.312018:0.233520:0.312018:0.009639:0.010855:0.008445:0.006035:0.005427
Activity :@0.158774:0.333665:0.235365:0.333665:0.235365:0.312018:0.158774:0.312018:0.015674:0.009639:0.006035:0.006035:0.010855:0.006035:0.006035:0.010855:0.005427
Cost:@0.095122:0.333665:0.134937:0.333665:0.134937:0.312018:0.095122:0.312018:0.014480:0.010855:0.008445:0.006035
×:@0.366273:0.332232:0.378191:0.332232:0.378191:0.312051:0.366273:0.312051:0.011918
=:@0.140929:0.332232:0.152848:0.332232:0.152848:0.312051:0.140929:0.312051:0.011918
For example, the expense on maintenance of railway track can be apportioned to different rail on the basis of :@0.092308:0.354775:0.926491:0.354775:0.926491:0.339492:0.092308:0.339492:0.008720:0.009245:0.006983:0.004631:0.007779:0.009245:0.009245:0.015088:0.009245:0.004722:0.007779:0.004722:0.004631:0.005862:0.010565:0.008123:0.004631:0.007779:0.009245:0.009245:0.008123:0.010565:0.006983:0.008123:0.004631:0.009245:0.010565:0.004631:0.015088:0.009245:0.004722:0.010565:0.005862:0.008123:0.010565:0.009245:0.010565:0.008123:0.008123:0.004631:0.009245:0.007037:0.004631:0.006820:0.009245:0.004722:0.004559:0.013261:0.008720:0.009245:0.004631:0.005862:0.006820:0.009245:0.008123:0.009245:0.004631:0.008123:0.009245:0.010565:0.004631:0.009245:0.008123:0.004631:0.009082:0.009245:0.009245:0.009245:0.007508:0.005862:0.004722:0.009245:0.010565:0.008123:0.009245:0.004631:0.005862:0.009245:0.004631:0.009245:0.004722:0.005409:0.004903:0.008123:0.006983:0.008123:0.010565:0.005862:0.004631:0.006820:0.009245:0.004722:0.004722:0.004631:0.009245:0.010565:0.004631:0.005862:0.010565:0.008123:0.004631:0.009245:0.009245:0.006983:0.004722:0.006983:0.004631:0.009245:0.004704:0.003835
number of rails going through that particular track during particular period of time or on basis of kilometres. Then :@0.076930:0.370749:0.926256:0.370749:0.926256:0.355467:0.076930:0.355467:0.010294:0.010457:0.014979:0.009136:0.008014:0.006875:0.003166:0.009136:0.006929:0.003166:0.006712:0.009136:0.004613:0.004613:0.006875:0.003166:0.008430:0.009136:0.004613:0.010457:0.009136:0.003166:0.005753:0.010457:0.006875:0.009136:0.010457:0.009136:0.010457:0.003166:0.005753:0.010457:0.008973:0.005753:0.003166:0.009136:0.009136:0.007399:0.005753:0.004613:0.008014:0.010457:0.004613:0.009136:0.006875:0.003166:0.005753:0.006712:0.009136:0.008014:0.009136:0.003166:0.009136:0.010457:0.006875:0.004613:0.010457:0.009136:0.003184:0.009136:0.009136:0.007399:0.005753:0.004613:0.008014:0.010457:0.004613:0.009136:0.006875:0.003166:0.009136:0.008014:0.006875:0.004613:0.009136:0.009136:0.003166:0.009136:0.006929:0.003166:0.005753:0.004613:0.014979:0.008014:0.003166:0.009136:0.006875:0.003166:0.009136:0.010457:0.003184:0.009136:0.009136:0.006875:0.004613:0.006875:0.003166:0.009136:0.006929:0.003166:0.009136:0.004613:0.004613:0.009136:0.014979:0.008014:0.005753:0.006875:0.008014:0.006875:0.004613:0.002460:0.010457:0.010457:0.008014:0.010547:0.003835
that indirect cost can be allocated to the particular train.:@0.076930:0.386724:0.501928:0.386724:0.501928:0.371442:0.076930:0.371442:0.005843:0.010547:0.009064:0.005843:0.003835:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.008105:0.009226:0.010547:0.003835:0.009226:0.008105:0.003835:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.007490:0.005843:0.004704:0.008105:0.010547:0.004704:0.009226:0.006965:0.003835:0.005843:0.006802:0.009226:0.004704:0.010547:0.004704
Figure 7: Activity Based Costing Model for Railways:@0.291365:0.402699:0.724033:0.402699:0.724033:0.387270:0.291365:0.387270:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.004034:0.011307:0.004903:0.004034:0.012628:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.009226:0.004034:0.012248:0.009986:0.008105:0.009425:0.010746:0.004034:0.012067:0.010366:0.008105:0.006965:0.005663:0.011687:0.009805:0.004034:0.016590:0.010366:0.010746:0.009425:0.005663:0.004034:0.005843:0.010366:0.008286:0.004034:0.012519:0.009986:0.005663:0.005373:0.014907:0.009697:0.009226:0.008105
Example of cost computation of passenger transport service :@0.076923:0.625139:0.493047:0.625139:0.493047:0.608711:0.076923:0.608711:0.008903:0.007768:0.008371:0.012769:0.009062:0.003866:0.007945:0.003423:0.008796:0.005462:0.003423:0.007413:0.008796:0.007147:0.005693:0.003423:0.007413:0.008796:0.012769:0.009062:0.008991:0.005693:0.008371:0.005693:0.003848:0.008796:0.008991:0.003423:0.008796:0.005462:0.003423:0.009062:0.008371:0.007147:0.007147:0.007945:0.008991:0.007910:0.007945:0.005746:0.003423:0.005693:0.005391:0.008371:0.008991:0.007147:0.009062:0.008796:0.005746:0.005693:0.003423:0.007147:0.007945:0.006189:0.007626:0.003848:0.007413:0.008034:0.004132
with Activity Based Costing::@0.076923:0.641114:0.275890:0.641114:0.275890:0.624686:0.076923:0.624686:0.011886:0.004016:0.005898:0.009263:0.004215:0.009914:0.007653:0.005898:0.004016:0.007870:0.004016:0.005898:0.008123:0.004215:0.009805:0.008629:0.007381:0.008195:0.009335:0.004215:0.010312:0.009064:0.007381:0.005898:0.004016:0.009263:0.008159:0.004432
The cost computation for a particular passenger :@0.092301:0.658300:0.492893:0.658300:0.492893:0.643017:0.092301:0.643017:0.010963:0.010963:0.008521:0.007037:0.008521:0.009643:0.007381:0.006260:0.007037:0.008521:0.009643:0.015486:0.009643:0.010963:0.006260:0.009480:0.006260:0.005120:0.009643:0.010963:0.007037:0.005120:0.009643:0.007381:0.007037:0.009643:0.007037:0.009643:0.009643:0.007906:0.006260:0.005120:0.008521:0.010963:0.005120:0.009643:0.007381:0.007037:0.009643:0.009643:0.007381:0.007381:0.008521:0.010963:0.009299:0.008521:0.006965:0.003835
train between the two destinations for the year can be :@0.076923:0.674275:0.492893:0.674275:0.492893:0.658992:0.076923:0.658992:0.005898:0.006857:0.009281:0.004758:0.010601:0.004649:0.009281:0.008159:0.005898:0.013116:0.008159:0.008159:0.010601:0.004649:0.005898:0.010601:0.008159:0.004649:0.005898:0.013116:0.009281:0.004649:0.009281:0.008159:0.007019:0.005898:0.004758:0.010601:0.009118:0.005898:0.004758:0.009281:0.010601:0.007019:0.004649:0.004758:0.009281:0.007019:0.004649:0.005898:0.010601:0.008159:0.004649:0.008575:0.008159:0.009281:0.007019:0.004649:0.008159:0.009281:0.010601:0.004649:0.009281:0.008105:0.003835
computed with the help of ABC costing in the following  4. Then divide the total cost of track maintenance with :@0.076923:0.690250:0.926846:0.690250:0.926846:0.674967:0.076923:0.674967:0.008105:0.009226:0.015070:0.009226:0.010547:0.005843:0.008105:0.009226:0.003329:0.013767:0.004704:0.005843:0.010547:0.003329:0.005843:0.010547:0.008105:0.003329:0.010547:0.008105:0.004704:0.009226:0.003329:0.009226:0.007019:0.003329:0.012809:0.010547:0.010547:0.003329:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003329:0.004704:0.010547:0.003329:0.005843:0.010547:0.008105:0.003329:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835:0.017874:0.010547:0.004704:0.002967:0.010547:0.010547:0.008105:0.010547:0.003691:0.009226:0.004360:0.009226:0.004704:0.009226:0.008105:0.003691:0.005843:0.010547:0.008105:0.003691:0.005843:0.009226:0.005843:0.009226:0.004704:0.003691:0.008105:0.009226:0.006965:0.005843:0.003691:0.009226:0.007019:0.003691:0.005843:0.006802:0.009226:0.008105:0.009226:0.003691:0.015070:0.009226:0.004704:0.010547:0.005843:0.008105:0.010547:0.009226:0.010547:0.008105:0.008105:0.003691:0.013767:0.004704:0.005843:0.010547:0.003835
manner::@0.076923:0.706225:0.142087:0.706225:0.142087:0.690942:0.076923:0.690942:0.015070:0.009226:0.010547:0.010547:0.008105:0.006965:0.004704
1. Find the direct costs associated with that particular  5. Now, multiply the cost driver rate with the number :@0.076923:0.722199:0.926900:0.722199:0.926900:0.706917:0.076923:0.706917:0.010583:0.004740:0.004649:0.009263:0.004740:0.010583:0.009263:0.004649:0.005880:0.010583:0.008141:0.004649:0.009263:0.004740:0.007001:0.008141:0.008141:0.005880:0.004649:0.008141:0.009263:0.007001:0.005880:0.007001:0.004649:0.009263:0.007001:0.007001:0.009263:0.008141:0.004740:0.009100:0.005880:0.008141:0.009263:0.004649:0.013804:0.004740:0.005880:0.010583:0.004649:0.005880:0.010583:0.009100:0.005880:0.004649:0.009263:0.009263:0.007526:0.005880:0.004740:0.008141:0.010583:0.004740:0.009263:0.006965:0.003835:0.018073:0.010656:0.004812:0.004704:0.012917:0.008991:0.012085:0.004812:0.004704:0.015016:0.010656:0.004812:0.005952:0.004812:0.009335:0.004288:0.009335:0.004704:0.005952:0.010656:0.008213:0.004704:0.008213:0.009335:0.007074:0.005952:0.004704:0.009335:0.007074:0.004469:0.008629:0.008213:0.007074:0.004704:0.006911:0.009172:0.005952:0.008213:0.004704:0.013876:0.004812:0.005952:0.010656:0.004704:0.005952:0.010656:0.008213:0.004704:0.010493:0.010656:0.015178:0.009335:0.008213:0.006965:0.003835
train. The direct cost will be directly allocated to each :@0.097438:0.738174:0.492767:0.738174:0.492767:0.722892:0.097438:0.722892:0.005807:0.006766:0.009190:0.004668:0.010511:0.004668:0.002497:0.010511:0.010511:0.008069:0.003220:0.009190:0.004668:0.006929:0.008069:0.008069:0.005807:0.003220:0.008069:0.009190:0.006929:0.005807:0.003220:0.013731:0.004668:0.004668:0.004668:0.003220:0.009190:0.008069:0.003220:0.009190:0.004668:0.006929:0.008069:0.008069:0.005807:0.004143:0.009190:0.003220:0.009190:0.004668:0.004668:0.009190:0.008069:0.009027:0.005807:0.008069:0.009190:0.003220:0.005807:0.009190:0.003220:0.008069:0.009190:0.008069:0.010547:0.003835
train. The direct costs can be traced as the amount :@0.097438:0.754149:0.493291:0.754149:0.493291:0.738867:0.097438:0.738867:0.005970:0.006929:0.009353:0.004830:0.010674:0.004830:0.004034:0.010674:0.010674:0.008231:0.004758:0.009353:0.004830:0.007092:0.008231:0.008231:0.005970:0.004758:0.008231:0.009353:0.007092:0.005970:0.007074:0.004758:0.008231:0.009353:0.010674:0.004758:0.009353:0.008231:0.004758:0.005970:0.006929:0.009353:0.008231:0.008231:0.009353:0.004758:0.009353:0.007092:0.004758:0.005970:0.010674:0.008231:0.004758:0.009353:0.015197:0.009353:0.010674:0.010674:0.005843:0.003835
of store supplies issued to the train during the year, :@0.097438:0.770124:0.493038:0.770124:0.493038:0.754841:0.097438:0.754841:0.009245:0.007056:0.004631:0.007001:0.005880:0.009245:0.007001:0.008123:0.004631:0.006983:0.010583:0.009245:0.009263:0.004722:0.004740:0.008141:0.006983:0.004631:0.004722:0.007001:0.006983:0.010583:0.008123:0.009263:0.004631:0.005880:0.009263:0.004631:0.005862:0.010583:0.008141:0.004631:0.005880:0.006820:0.009263:0.004722:0.010583:0.004631:0.009263:0.010565:0.007001:0.004722:0.010583:0.009263:0.004631:0.005880:0.010565:0.008141:0.004631:0.008557:0.008123:0.009263:0.005572:0.004704:0.003835
catering materials issued, salaries paid to the staffs :@0.097438:0.786099:0.492984:0.786099:0.492984:0.770816:0.097438:0.770816:0.008231:0.009190:0.005970:0.008231:0.007092:0.004830:0.010674:0.009353:0.004794:0.015197:0.009190:0.005970:0.008231:0.007092:0.004830:0.009353:0.004830:0.007092:0.004794:0.004830:0.007092:0.007092:0.010674:0.008231:0.009353:0.004830:0.004794:0.007092:0.009353:0.004830:0.009353:0.007092:0.004830:0.008231:0.007092:0.004794:0.009353:0.009353:0.004830:0.009353:0.004794:0.005970:0.009353:0.004794:0.005970:0.010674:0.008231:0.004794:0.007092:0.005970:0.009353:0.005518:0.004830:0.006965:0.003835
working for that specific train during the year and  6. Similarly, all the indirect costs can be allocated to a :@0.097438:0.802074:0.926719:0.802074:0.926719:0.786791:0.097438:0.786791:0.013225:0.009389:0.007128:0.009389:0.004867:0.010710:0.009389:0.005102:0.004867:0.009389:0.007128:0.005102:0.006006:0.010710:0.009226:0.006006:0.005102:0.007128:0.009389:0.008268:0.008268:0.004867:0.004613:0.004776:0.008268:0.005084:0.006006:0.006965:0.009389:0.004867:0.010710:0.005084:0.009389:0.010710:0.007128:0.004867:0.010710:0.009389:0.005084:0.006006:0.010710:0.008268:0.005084:0.008684:0.008268:0.009389:0.007128:0.005084:0.009389:0.010710:0.009226:0.003835:0.017946:0.010620:0.004776:0.004686:0.009299:0.004776:0.015142:0.004776:0.004776:0.009299:0.007037:0.004251:0.006965:0.004776:0.004686:0.009299:0.004776:0.004776:0.004686:0.005916:0.010620:0.008177:0.004686:0.004776:0.010620:0.009299:0.004776:0.007037:0.008177:0.008177:0.005916:0.004686:0.008177:0.009299:0.007037:0.005916:0.007037:0.004686:0.008177:0.009299:0.010620:0.004686:0.009299:0.008177:0.004686:0.009299:0.004776:0.004776:0.009299:0.008177:0.009136:0.005916:0.008177:0.009299:0.004686:0.005916:0.009299:0.004686:0.009226:0.003835
other direct expenses. :@0.097438:0.818049:0.264185:0.818049:0.264185:0.802766:0.097438:0.802766:0.009226:0.005843:0.010547:0.008105:0.006965:0.003835:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003835:0.007761:0.009226:0.009226:0.008105:0.010547:0.006965:0.008105:0.006965:0.004704:0.003835
2. The indirect costs can be the maintenance of railway  7. The direct costs and allocated indirect costs will be :@0.076923:0.834023:0.927135:0.834023:0.927135:0.818741:0.076923:0.818741:0.010547:0.004704:0.002696:0.010547:0.010547:0.008105:0.003419:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003419:0.008105:0.009226:0.006965:0.005843:0.006965:0.003419:0.008105:0.009226:0.010547:0.003419:0.009226:0.008105:0.003419:0.005843:0.010547:0.008105:0.003419:0.015070:0.009226:0.004704:0.010547:0.005843:0.008105:0.010547:0.009226:0.010547:0.008105:0.008105:0.003419:0.009226:0.007019:0.003419:0.006802:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.003835:0.017874:0.010692:0.004848:0.004197:0.010692:0.010692:0.008250:0.004921:0.009371:0.004848:0.007110:0.008250:0.008250:0.005988:0.004921:0.008250:0.009371:0.007110:0.005988:0.007110:0.004921:0.009371:0.010692:0.009371:0.004921:0.009371:0.004848:0.004848:0.009371:0.008250:0.009208:0.005988:0.008250:0.009371:0.004921:0.004848:0.010692:0.009371:0.004848:0.007110:0.008250:0.008250:0.005988:0.004921:0.008250:0.009371:0.007110:0.005988:0.007110:0.004921:0.013912:0.004848:0.004848:0.004848:0.004921:0.009371:0.008105:0.003835
track for which the exact cost cannot be identified for :@0.097438:0.849998:0.493074:0.849998:0.493074:0.834716:0.097438:0.834716:0.005825:0.006784:0.009208:0.008087:0.009208:0.003238:0.004686:0.009208:0.006947:0.003238:0.013225:0.010529:0.004686:0.008087:0.010529:0.003238:0.005825:0.010529:0.008087:0.003238:0.007743:0.009208:0.009208:0.008087:0.005825:0.003238:0.008087:0.009208:0.006947:0.005825:0.003238:0.008087:0.009208:0.010529:0.010529:0.009208:0.005825:0.003238:0.009208:0.008087:0.003238:0.004686:0.009208:0.008087:0.010529:0.005825:0.004686:0.004613:0.004595:0.008087:0.009208:0.003238:0.004686:0.009208:0.006965:0.003835
the specific train. It can be allocated in ABC costing  8. It will help to decide the passenger fare per kilometre. :@0.097438:0.865973:0.926846:0.865973:0.926846:0.850690:0.097438:0.850690:0.005862:0.010565:0.008123:0.004613:0.006983:0.009245:0.008123:0.008123:0.004722:0.004613:0.004631:0.008123:0.004613:0.005862:0.006820:0.009245:0.004722:0.010565:0.004722:0.004613:0.005862:0.005862:0.004613:0.008123:0.009245:0.010565:0.004613:0.009245:0.008123:0.004613:0.009245:0.004722:0.004722:0.009245:0.008123:0.009082:0.005862:0.008123:0.009245:0.004613:0.004722:0.010565:0.004613:0.012827:0.010565:0.010565:0.004613:0.008123:0.009245:0.006983:0.005862:0.004722:0.010565:0.009226:0.003835:0.017657:0.010547:0.004704:0.003293:0.005843:0.005843:0.003293:0.013767:0.004704:0.004704:0.004704:0.003293:0.010547:0.008105:0.004704:0.009226:0.003293:0.005843:0.009226:0.003293:0.009226:0.008105:0.008105:0.004704:0.009226:0.008105:0.003293:0.005843:0.010547:0.008105:0.003293:0.009226:0.009226:0.006965:0.006965:0.008105:0.010547:0.008883:0.008105:0.006965:0.003311:0.004885:0.009226:0.006965:0.008105:0.003293:0.009226:0.008105:0.006965:0.003293:0.009226:0.004704:0.004704:0.009226:0.015070:0.008105:0.005843:0.006965:0.007761:0.004704:0.003835
suitably. The total maintenance cost during the year :@0.097438:0.881948:0.492984:0.881948:0.492984:0.866665:0.097438:0.866665:0.006965:0.010547:0.004704:0.005843:0.008702:0.009226:0.004179:0.006712:0.004704:0.003293:0.010547:0.010547:0.008105:0.004016:0.005843:0.009226:0.005843:0.009226:0.004704:0.004016:0.015070:0.009226:0.004704:0.010547:0.005843:0.008105:0.010547:0.009226:0.010547:0.008105:0.008105:0.004016:0.008105:0.009226:0.006965:0.005843:0.004016:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.004016:0.005843:0.010547:0.008105:0.004016:0.008521:0.008105:0.009226:0.006965:0.003835
or given period for the track will be identified and :@0.097438:0.897923:0.492893:0.897923:0.492893:0.882640:0.097438:0.882640:0.009444:0.007182:0.005536:0.009444:0.004577:0.008738:0.008322:0.010764:0.005536:0.009444:0.008322:0.007182:0.004921:0.009444:0.009444:0.005536:0.004921:0.009444:0.007182:0.005536:0.006061:0.010764:0.008322:0.005536:0.006061:0.007019:0.009444:0.008322:0.009444:0.005536:0.013984:0.004921:0.004921:0.004921:0.005536:0.009444:0.008322:0.005536:0.004921:0.009444:0.008322:0.010764:0.006061:0.004921:0.004613:0.004830:0.008322:0.009444:0.005536:0.009444:0.010764:0.009226:0.003835
pooled. :@0.097438:0.913898:0.155692:0.913898:0.155692:0.898615:0.097438:0.898615:0.009226:0.009226:0.009226:0.004704:0.008105:0.009226:0.004704:0.003835
3.  The cost driver for the apportionment of  track :@0.510858:0.626350:0.926557:0.626350:0.926557:0.611068:0.510858:0.611068:0.011018:0.005174:0.003835:0.002949:0.011018:0.011036:0.008575:0.007508:0.008575:0.009697:0.007435:0.006314:0.007508:0.009697:0.007435:0.004830:0.008991:0.008575:0.007435:0.007508:0.005174:0.009697:0.007435:0.007508:0.006314:0.011018:0.008575:0.007508:0.009534:0.009697:0.009697:0.009697:0.007960:0.006314:0.005174:0.009697:0.011018:0.015540:0.008575:0.011018:0.006314:0.007508:0.009697:0.004704:0.002786:0.007508:0.006314:0.007273:0.009697:0.008575:0.009226:0.003835
maintenance cost can be the kilometre or number of :@0.531373:0.642325:0.926973:0.642325:0.926973:0.627043:0.531373:0.627043:0.015070:0.009226:0.004704:0.010547:0.005843:0.008105:0.010547:0.009226:0.010547:0.008105:0.008105:0.003691:0.008105:0.009226:0.006965:0.005843:0.003691:0.008105:0.009226:0.010547:0.003691:0.009226:0.008105:0.003691:0.005843:0.010547:0.008105:0.003691:0.009226:0.004704:0.004704:0.009226:0.015070:0.008105:0.005843:0.006965:0.008105:0.003691:0.009226:0.006965:0.003691:0.010384:0.010547:0.015070:0.009226:0.008105:0.006965:0.003691:0.009226:0.004704:0.003835
trains, or number of train runs. However, the number :@0.531373:0.658300:0.927262:0.658300:0.927262:0.643017:0.531373:0.643017:0.005717:0.006676:0.009100:0.004577:0.010421:0.006838:0.004577:0.003039:0.009100:0.006838:0.003039:0.010258:0.010421:0.014943:0.009100:0.007978:0.006838:0.003039:0.009100:0.006893:0.003039:0.005717:0.006676:0.009100:0.004577:0.010421:0.003039:0.007128:0.010421:0.010421:0.006838:0.004577:0.003039:0.012682:0.008756:0.012935:0.007978:0.008394:0.007978:0.005409:0.004577:0.003039:0.005717:0.010421:0.007978:0.003039:0.010258:0.010421:0.014943:0.009100:0.007978:0.006965:0.003835
of train runs during the period will be more suitable. :@0.531373:0.674275:0.926864:0.674275:0.926864:0.658992:0.531373:0.658992:0.009226:0.007019:0.003564:0.005843:0.006802:0.009226:0.004704:0.010547:0.003564:0.007255:0.010547:0.010547:0.006965:0.003564:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.003564:0.005843:0.010547:0.008105:0.003564:0.009226:0.008105:0.006965:0.004704:0.009226:0.009226:0.003564:0.013767:0.004704:0.004704:0.004704:0.003564:0.009226:0.008105:0.003564:0.015070:0.009226:0.006965:0.008105:0.003564:0.006965:0.010547:0.004704:0.005843:0.008702:0.009226:0.004704:0.007761:0.004704:0.003835
the cost driver. This will be the cost driver rate. :@0.531373:0.706225:0.881799:0.706225:0.881799:0.690942:0.531373:0.690942:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.005355:0.004704:0.003112:0.010547:0.010547:0.004704:0.006965:0.003835:0.013767:0.004704:0.004704:0.004704:0.003835:0.009226:0.008105:0.003835:0.005843:0.010547:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.003835:0.006802:0.009064:0.005843:0.007761:0.004704:0.003835
of runs made by a particular train for which cost :@0.531373:0.738174:0.926846:0.738174:0.926846:0.722892:0.531373:0.722892:0.009462:0.007255:0.005644:0.007490:0.010782:0.010782:0.007200:0.005644:0.015305:0.009462:0.009462:0.008340:0.005644:0.008919:0.009462:0.005644:0.009462:0.005644:0.009462:0.009462:0.007725:0.006079:0.004939:0.008340:0.010782:0.004939:0.009462:0.007200:0.005644:0.006079:0.007037:0.009462:0.004939:0.010782:0.005644:0.004939:0.009462:0.007200:0.005644:0.013478:0.010782:0.004939:0.008340:0.010782:0.005644:0.008340:0.009462:0.007200:0.005843:0.003835
is computed. It will be the track maintenance cost :@0.531373:0.754149:0.926936:0.754149:0.926936:0.738867:0.531373:0.738867:0.004885:0.007146:0.005228:0.008286:0.009407:0.015251:0.009407:0.010728:0.006024:0.008286:0.009407:0.004885:0.005228:0.006024:0.006024:0.005228:0.013948:0.004885:0.004885:0.004885:0.005228:0.009407:0.008286:0.005228:0.006024:0.010728:0.008286:0.005228:0.006024:0.006983:0.009407:0.008286:0.009407:0.005228:0.015251:0.009407:0.004885:0.010728:0.006024:0.008286:0.010728:0.009407:0.010728:0.008286:0.008286:0.005228:0.008286:0.009407:0.007146:0.005843:0.003835
allocated to the train. It will help to identify the high :@0.531373:0.770124:0.926955:0.770124:0.926955:0.754841:0.531373:0.754841:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.005843:0.006802:0.009226:0.004704:0.010547:0.004704:0.003835:0.005843:0.005843:0.003835:0.013767:0.004704:0.004704:0.004704:0.003835:0.010547:0.008105:0.004704:0.009226:0.003835:0.005843:0.009226:0.003835:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004704:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.010547:0.004704:0.009226:0.010547:0.003835
maintenance cost associated with the train.:@0.531373:0.786099:0.859330:0.786099:0.859330:0.770816:0.531373:0.770816:0.015070:0.009226:0.004704:0.010547:0.005843:0.008105:0.010547:0.009226:0.010547:0.008105:0.008105:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.006965:0.006965:0.009226:0.008105:0.004704:0.009064:0.005843:0.008105:0.009226:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.005843:0.006802:0.009226:0.004704:0.010547:0.004704
particular train with the help of suitable cost drivers.:@0.531373:0.818049:0.922884:0.818049:0.922884:0.802766:0.531373:0.802766:0.009208:0.009208:0.007472:0.005825:0.004686:0.008087:0.010529:0.004686:0.009208:0.006947:0.003238:0.005825:0.006784:0.009208:0.004686:0.010529:0.003238:0.013749:0.004686:0.005825:0.010529:0.003238:0.005825:0.010529:0.008087:0.003238:0.010529:0.008087:0.004686:0.009208:0.003238:0.009208:0.007001:0.003238:0.006947:0.010529:0.004686:0.005825:0.008684:0.009208:0.004686:0.008087:0.003238:0.008087:0.009208:0.006947:0.005825:0.003238:0.009208:0.006947:0.004342:0.008503:0.008087:0.007309:0.006947:0.004704
added to find the total cost incurred.:@0.531373:0.849998:0.803627:0.849998:0.803627:0.834716:0.531373:0.834716:0.009226:0.009407:0.009226:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.004613:0.004613:0.010547:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.005843:0.009226:0.005843:0.009226:0.004704:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.004704
The costing can be suitably made with the help of :@0.531373:0.881948:0.926918:0.881948:0.926918:0.866665:0.531373:0.866665:0.010746:0.010746:0.008304:0.005337:0.008304:0.009425:0.007164:0.006042:0.004903:0.010746:0.009425:0.005337:0.008304:0.009425:0.010746:0.005337:0.009425:0.008304:0.005337:0.007164:0.010746:0.004903:0.006042:0.008901:0.009425:0.004378:0.009425:0.005337:0.015269:0.009425:0.009425:0.008304:0.005337:0.013966:0.004903:0.006042:0.010746:0.005337:0.006042:0.010746:0.008304:0.005337:0.010746:0.008304:0.004903:0.009425:0.005337:0.009425:0.004704:0.003835
Activity based costing model.:@0.531373:0.897923:0.751398:0.897923:0.751398:0.882640:0.531373:0.882640:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.009226:0.009226:0.006965:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835:0.015070:0.009226:0.009226:0.008105:0.004704:0.004704
Resource Cost:@0.441170:0.434649:0.560626:0.434649:0.560626:0.419220:0.441170:0.419220:0.012049:0.009425:0.008105:0.010366:0.011488:0.007833:0.009226:0.009425:0.004034:0.012067:0.010366:0.008105:0.006965
Passenger Transport System:@0.384273:0.579953:0.624289:0.579953:0.624289:0.564524:0.384273:0.564524:0.011524:0.009986:0.008105:0.008105:0.009425:0.011687:0.009805:0.009425:0.008286:0.004034:0.011144:0.008467:0.009986:0.011687:0.008105:0.010547:0.010366:0.008593:0.006965:0.004034:0.009805:0.009226:0.008105:0.006965:0.009425:0.016210
Good Transport Service:@0.396865:0.514523:0.596844:0.514523:0.596844:0.499094:0.396865:0.499094:0.013008:0.010366:0.010366:0.010746:0.004034:0.011144:0.008467:0.009986:0.011687:0.008105:0.010547:0.010366:0.008593:0.006965:0.004034:0.009805:0.009425:0.008593:0.009425:0.005663:0.009226:0.009425
Direct Cost ( Direct Allocation):@0.240311:0.459707:0.448794:0.459707:0.448794:0.447363:0.240311:0.447363:0.010855:0.004530:0.006498:0.007540:0.007381:0.005572:0.003227:0.009653:0.008293:0.006484:0.005572:0.003227:0.005123:0.003227:0.010855:0.004530:0.006498:0.007540:0.007381:0.005572:0.003227:0.010102:0.004530:0.004530:0.008293:0.007381:0.007989:0.005572:0.004530:0.008293:0.009350:0.005123
Indirect Cost (Allocation by cost driver):@0.525660:0.461123:0.791658:0.461123:0.791658:0.448780:0.525660:0.448780:0.005283:0.009350:0.008597:0.004530:0.006498:0.007540:0.007381:0.005572:0.003227:0.009653:0.008293:0.006484:0.005572:0.003227:0.005123:0.010102:0.004530:0.004530:0.008293:0.007381:0.007989:0.005572:0.004530:0.008293:0.009350:0.003227:0.008206:0.007381:0.003227:0.007381:0.008293:0.006484:0.005572:0.003227:0.008597:0.006629:0.004400:0.007179:0.007540:0.006629:0.005123
Research:@0.202773:0.545474:0.251073:0.545474:0.251073:0.534776:0.202773:0.534776:0.007687:0.005673:0.004876:0.005673:0.006459:0.004876:0.005673:0.007383
Manag:@0.277553:0.539510:0.314747:0.539510:0.314747:0.528812:0.277553:0.528812:0.010549:0.006459:0.007383:0.006345:0.006459
ement:@0.279465:0.550693:0.312834:0.550693:0.312834:0.539995:0.279465:0.539995:0.005673:0.010549:0.005673:0.007383:0.004090
Human :@0.342962:0.540452:0.386386:0.540452:0.386386:0.529754:0.342962:0.529754:0.008966:0.007383:0.010549:0.006459:0.007383:0.002685
Reso:@0.350978:0.551634:0.375672:0.551634:0.375672:0.540936:0.350978:0.540936:0.007687:0.005673:0.004876:0.006459
Personal:@0.406724:0.541393:0.452757:0.541393:0.452757:0.530695:0.406724:0.530695:0.006762:0.005673:0.005129:0.004876:0.006459:0.007383:0.006459:0.003293
Relat:@0.416196:0.552575:0.443284:0.552575:0.443284:0.541877:0.416196:0.541877:0.007687:0.005673:0.003293:0.006345:0.004090
Finance/:@0.475628:0.539697:0.522826:0.539697:0.522826:0.528999:0.475628:0.528999:0.006459:0.003293:0.007383:0.006459:0.007383:0.005673:0.005673:0.004876
Account:@0.476413:0.550879:0.522041:0.550879:0.522041:0.540181:0.476413:0.540181:0.008966:0.005673:0.005673:0.006459:0.007383:0.007383:0.004090
Traffic :@0.550167:0.539697:0.586879:0.539697:0.586879:0.528999:0.550167:0.528999:0.007383:0.004762:0.006459:0.003293:0.003229:0.003229:0.005673:0.002685
Planning:@0.542670:0.550879:0.591704:0.550879:0.591704:0.540181:0.542670:0.540181:0.007383:0.003293:0.006459:0.007383:0.007383:0.003293:0.007383:0.006459
Infras:@0.621249:0.539697:0.652111:0.539697:0.652111:0.528999:0.621249:0.528999:0.004090:0.007383:0.003293:0.004762:0.006459:0.004876
tructure:@0.614562:0.550879:0.658810:0.550879:0.658810:0.540181:0.614562:0.540181:0.004090:0.005078:0.007383:0.005673:0.004090:0.007383:0.004876:0.005673
Vehicle:@0.681769:0.539697:0.719799:0.539697:0.719799:0.528999:0.681769:0.528999:0.007041:0.005673:0.007383:0.003293:0.005673:0.003293:0.005673
Service:@0.681541:0.550879:0.720014:0.550879:0.720014:0.540181:0.681541:0.540181:0.006459:0.005673:0.005243:0.006459:0.003293:0.005673:0.005673
Traction:@0.749432:0.539697:0.794933:0.539697:0.794933:0.528999:0.749432:0.528999:0.007383:0.004762:0.006459:0.005673:0.004090:0.003293:0.006459:0.007383
Service:@0.752953:0.550879:0.791425:0.550879:0.791425:0.540181:0.752953:0.540181:0.006459:0.005673:0.005243:0.006459:0.003293:0.005673:0.005673
of:@0.415672:0.198040:0.430995:0.198040:0.430995:0.181229:0.415672:0.181229:0.010149:0.005174