Regulatory accounting guidelines for Network Rail

ORR guidelines (74 pages, 1.7M PDF) for Network Rail's regulatory accounts. Emphasis is placed on the use of the accounts to compare outturn with the assumptions made in ORR's 2003 determination of access charges for 2004-2009. The accounts are also to be used to allocate costs between Scotland and England and Wales.

For further information or advice please contact Franck Latrémolière.

Filed under ORR, Price controls, Public transport.

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