gray line 1963 estimated results of operations under present and proposed fares 1963 - cal puc
DESCRIPTION
California Public Utilities Commission Transportation Division, Engineering Economics Branch, Passenger Section. Engineering-Economic Report of Estimated Results of Operations The Gray Line, Inc. Under Present and Proposed Fares for Year Ending March 31, 1963. Application No. 44176. San Francisco, California. April 30, 1962. Albert C. Porter, Associate Transportation EngineerTRANSCRIPT
Application No 441 POTEI Exhibit No B middot Witness PQctiquester
Date M~ 1 962 Corrnniss ver f-Iq14PO Extlminer Zbo9o iexcla n
CALIFORNIA PUB1IC UTI1IIIES COMMISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRitNCH PhSSENGER SECTION
ENGlNEERING-ECONOMIC REPORT OF
ESTIMaTED RESULTS OF OPERATIONS THEGR1~Y LINE INC
UNDER PRESENT ANO PROPOSEn FARES FOR
YEJtR ENDING~CH 31 1963
JPPLICATION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
CALIFORNIA PUBLIC UTILITIES CONNISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRilNCH FASSENGER SECTION
ENGINEERING-ECONOMIC REPORT OF
ESlIMi~TED RESuumlLTS OF OPERATIONS THE GRAY LINE INC
UNDER PRESENT AND PROPOSED FARES FOR
YEAR ENDINGWillCH 31 1963
APPLICTION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
- - --- - - - - - - -__ - - - ---- --- - shy
bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Appendix
Corporate s tructure AVis Inc o 13
IX Account 4660 General Office and
VII Development of Miles Operated bull 14
VIII Account 4140 Labor Development 15
Administrative Expense bullbullbullbullbullbullbullbullbullbullbull 16
X Bases of Separation and Allocation 17
- -- - - - ------ ---------
iexclHE GH Y LD~E zInC tPPLICi~TION NO 44176
Introduction
The Grlty Line Inc is 0 corpor1tion eng2ged in the tnmsporbtion
of passengers by motor eOa ch in San Francisco a nd area s ad ja cent thereto The
prirr~ry ope r Qtions of applicant are sightseeing tours r a ee tra ck s ervic e
cha rter s ervi ee lt-nd contrnct stevedore movements The sightseeing a nd r a ee
trn ek serviees a r e eertifieated opera tions with f a res under the jurisdietion of
this Commission
Tl1e Gray Line Ine is a ltlholly-owned subsidiary of t he Jirport
Limousine Compi-wy whieh in turn is a wholly-owned subsidiary of Avis Ine
Boston (See dieacutegram in ~ppendix Page 13)
By this a pplication Gray Line proposes to increase it s sightseeing
f ares by a pproxime- tely 13 No inereeacuteSe in rAce track fares is request ed
The purpose of this report is to set forth estlilli~ted r esults of
opera tion for the company under present md proposed fares for P r a te yeiexcl r
ending Hcrch 31 1963
Level of Serviee
Due to a work stoppa ge Gray Line did not operate during November
and December 1961 eacutellld pltlrt of Januc ry 1962 For purpOS8S of this r eport
t he level of trffic a nd s ervice for the yea r ended October 31 1961 without
any ad justment for trends has been used as a bsis for deve loping r esults of
operation for the aforementioned r ate yenr
Hiles
The company ~~intains no mileage records by t ype of s ervice however
t he tota l mileage opera ted by a 11 Gray Line buse s is mltuumlntained on the fueling
reeords of the company The va rious mileages for the serviees were developed
from reeords mai nt a ined of the number of trips by type of serviee and samples
- a
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
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this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
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Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
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- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
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ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
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THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
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T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
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THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
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THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
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THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
CALIFORNIA PUBLIC UTILITIES CONNISSION TRANSPORTATION DIVISION
ENGINEERING ECONOMICS BRilNCH FASSENGER SECTION
ENGINEERING-ECONOMIC REPORT OF
ESlIMi~TED RESuumlLTS OF OPERATIONS THE GRAY LINE INC
UNDER PRESENT AND PROPOSED FARES FOR
YEAR ENDINGWillCH 31 1963
APPLICTION NO 44176
San Francisco California Albert C Porter April 30 1962 Associate Transportation Engineer
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bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Appendix
Corporate s tructure AVis Inc o 13
IX Account 4660 General Office and
VII Development of Miles Operated bull 14
VIII Account 4140 Labor Development 15
Administrative Expense bullbullbullbullbullbullbullbullbullbullbull 16
X Bases of Separation and Allocation 17
- -- - - - ------ ---------
iexclHE GH Y LD~E zInC tPPLICi~TION NO 44176
Introduction
The Grlty Line Inc is 0 corpor1tion eng2ged in the tnmsporbtion
of passengers by motor eOa ch in San Francisco a nd area s ad ja cent thereto The
prirr~ry ope r Qtions of applicant are sightseeing tours r a ee tra ck s ervic e
cha rter s ervi ee lt-nd contrnct stevedore movements The sightseeing a nd r a ee
trn ek serviees a r e eertifieated opera tions with f a res under the jurisdietion of
this Commission
Tl1e Gray Line Ine is a ltlholly-owned subsidiary of t he Jirport
Limousine Compi-wy whieh in turn is a wholly-owned subsidiary of Avis Ine
Boston (See dieacutegram in ~ppendix Page 13)
By this a pplication Gray Line proposes to increase it s sightseeing
f ares by a pproxime- tely 13 No inereeacuteSe in rAce track fares is request ed
The purpose of this report is to set forth estlilli~ted r esults of
opera tion for the company under present md proposed fares for P r a te yeiexcl r
ending Hcrch 31 1963
Level of Serviee
Due to a work stoppa ge Gray Line did not operate during November
and December 1961 eacutellld pltlrt of Januc ry 1962 For purpOS8S of this r eport
t he level of trffic a nd s ervice for the yea r ended October 31 1961 without
any ad justment for trends has been used as a bsis for deve loping r esults of
operation for the aforementioned r ate yenr
Hiles
The company ~~intains no mileage records by t ype of s ervice however
t he tota l mileage opera ted by a 11 Gray Line buse s is mltuumlntained on the fueling
reeords of the company The va rious mileages for the serviees were developed
from reeords mai nt a ined of the number of trips by type of serviee and samples
- a
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
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- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
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ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
bullbull
TABLE OF CONTENTS
Table Subject
General Cornments bull bull a
1 Results of Operations o oUnder Present and Proposed Fares bullbullbullbullbull bullbullbullbull 1
11 Results of Operations Uder Present Fares by Type of Service bullbullbullbullbullbullbullbull 2
III Estimated Sightseeing Revenue Under Present [nd Pr oposed Fr es 4
V Operating Expenses by Type of
IV Historical Revenues by Type of Service bull 6
Service Under Present Fares 7
VI Rate Base and Depreciation Expense bull bull bull 11
Appendix
Corporate s tructure AVis Inc o 13
IX Account 4660 General Office and
VII Development of Miles Operated bull 14
VIII Account 4140 Labor Development 15
Administrative Expense bullbullbullbullbullbullbullbullbullbullbull 16
X Bases of Separation and Allocation 17
- -- - - - ------ ---------
iexclHE GH Y LD~E zInC tPPLICi~TION NO 44176
Introduction
The Grlty Line Inc is 0 corpor1tion eng2ged in the tnmsporbtion
of passengers by motor eOa ch in San Francisco a nd area s ad ja cent thereto The
prirr~ry ope r Qtions of applicant are sightseeing tours r a ee tra ck s ervic e
cha rter s ervi ee lt-nd contrnct stevedore movements The sightseeing a nd r a ee
trn ek serviees a r e eertifieated opera tions with f a res under the jurisdietion of
this Commission
Tl1e Gray Line Ine is a ltlholly-owned subsidiary of t he Jirport
Limousine Compi-wy whieh in turn is a wholly-owned subsidiary of Avis Ine
Boston (See dieacutegram in ~ppendix Page 13)
By this a pplication Gray Line proposes to increase it s sightseeing
f ares by a pproxime- tely 13 No inereeacuteSe in rAce track fares is request ed
The purpose of this report is to set forth estlilli~ted r esults of
opera tion for the company under present md proposed fares for P r a te yeiexcl r
ending Hcrch 31 1963
Level of Serviee
Due to a work stoppa ge Gray Line did not operate during November
and December 1961 eacutellld pltlrt of Januc ry 1962 For purpOS8S of this r eport
t he level of trffic a nd s ervice for the yea r ended October 31 1961 without
any ad justment for trends has been used as a bsis for deve loping r esults of
operation for the aforementioned r ate yenr
Hiles
The company ~~intains no mileage records by t ype of s ervice however
t he tota l mileage opera ted by a 11 Gray Line buse s is mltuumlntained on the fueling
reeords of the company The va rious mileages for the serviees were developed
from reeords mai nt a ined of the number of trips by type of serviee and samples
- a
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- -- - - - ------ ---------
iexclHE GH Y LD~E zInC tPPLICi~TION NO 44176
Introduction
The Grlty Line Inc is 0 corpor1tion eng2ged in the tnmsporbtion
of passengers by motor eOa ch in San Francisco a nd area s ad ja cent thereto The
prirr~ry ope r Qtions of applicant are sightseeing tours r a ee tra ck s ervic e
cha rter s ervi ee lt-nd contrnct stevedore movements The sightseeing a nd r a ee
trn ek serviees a r e eertifieated opera tions with f a res under the jurisdietion of
this Commission
Tl1e Gray Line Ine is a ltlholly-owned subsidiary of t he Jirport
Limousine Compi-wy whieh in turn is a wholly-owned subsidiary of Avis Ine
Boston (See dieacutegram in ~ppendix Page 13)
By this a pplication Gray Line proposes to increase it s sightseeing
f ares by a pproxime- tely 13 No inereeacuteSe in rAce track fares is request ed
The purpose of this report is to set forth estlilli~ted r esults of
opera tion for the company under present md proposed fares for P r a te yeiexcl r
ending Hcrch 31 1963
Level of Serviee
Due to a work stoppa ge Gray Line did not operate during November
and December 1961 eacutellld pltlrt of Januc ry 1962 For purpOS8S of this r eport
t he level of trffic a nd s ervice for the yea r ended October 31 1961 without
any ad justment for trends has been used as a bsis for deve loping r esults of
operation for the aforementioned r ate yenr
Hiles
The company ~~intains no mileage records by t ype of s ervice however
t he tota l mileage opera ted by a 11 Gray Line buse s is mltuumlntained on the fueling
reeords of the company The va rious mileages for the serviees were developed
from reeords mai nt a ined of the number of trips by type of serviee and samples
- a
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- - - - - - - - - - - - - - - -------- ----
of the miles oper~ted for various types of trips The detnil of this development
is shown in the i-Ippendix T-b18 VII Page 14
RevenueS
For the rate year revenues under present fares have been estimated
at the same level as the historiceacutel periodo Table III Pages 4 and 5 sets
forth sightseeing revenues under present fares and estima ted sightseeing
revenues under proposed fares 1m eXilmination of this t nble will show tha t the
fares reques t ed for the various tours operated are not uniformo It is eoneluded
that no d~ninution of traffic will occur under proposed fares due to the nature
of the operetion
Qperating Sxpenses
Specia l studies of applieants operations and a ecounting proeedures
revealed tha t nd justments to the historical expenses for Account 4100 Equipment
Hai ntennnce and Garc-ge Expense and ecount 4600 General ani Administra tive
Lxpenses ere required to properly r e flect the results of opera tion for Gray Line
r pplicant provides management and maintemnce service for a ffilia ted auto and
truck r ent l companies and also a minor imount of maintentnce for other bus and
truck operators It was found tha t onlyabout 50 of applicantls maintelmnce
operations are devoted to the repair of applicants equipment and tha t the
amount applicant charges for outside repairs does not cover applicants cost
including overheads Therefore a speeial study of time devoted to applicants
equipment Wlt S made The results of this study are shown in detai1 in the
Appendix Table VIII Page 15 idjustments made to ccount 4600 were directed
to Account 4613 General Office Employees and hccount 4660 Hanagement Fees to
reflect services provided for other affilia ted operations Applicant pays
certain of its general office employees directly and charges these amounts to
Account 4613 In addition Avis Ine Boston through ~irport LDnousine Company
charges applicant 5 of gross revenue for management and accounting services
- b shy
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
this ch~rge is r eflected in BCCOunt 4660 It is estDnated that a reasonab1e
and proper eharge for Accounts 4613 and 4660 combined is $90100 per year
The basis of t JUumls estima t e is the r el a tive time required for the various
s ervices t he detail is s et forth in the Appendix Table IX Page 16 All
other expenses were based on the level which prevailed during the histo~ical
period ad justed for known increases in wages and salaries Certain r el ated
r eductions were made in aceounts influenced by the ad justments na de in
Accounts 4100 and 4600 The detail of operating exenses is shown on Table V
Pages 7 8 and 9
Operating Taxes and Rents
Operating t axes and rents were estimated primarily from amounts for
the historical period adjusted for known changes in items such as licens e fees
and s pecific location r ents The detail for these experses is shown on
Table V Peacute~ge 10
R~te Base and Depreciation Expense
The ~tjor portion of rate ba se and depreciation expense is eomprised
of revenue equipment In general a t en year life with a $500 salvage va lue
has been used for revenue equipment tJorking cash has been estimated to be
2~ of gross r evenue and is based on the amount al10wed by Commission Decision
No 48570 in Applica tion No 34055 of The Gray Line Ine Detail of rate base
and depreciation expense is shown on Tabl e VI Pages 11 and 12
Ineome Taxes
Avis Inc Boston files a consolida ted ineome t ax return which
i ncludes The Gray Line Ine operation Since Avis has shown no profits and
therefore paid no taxes for the ~st three years the only income t ax refleeted
in this r eport is for the California Franchise Tax filing fee of $100
- e shy
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
Separa tions and Allocations
As mentioned applicant I s operations consist of several different types
of services For operampting purposes equipment and manpower for these services
are used interc ll ngeably Therefore it becomes necesslt ry to separate t he
certifica ted operations from the total operation and the methods used for this
separation are Shovffi in the Appendix beginning on Page 17 It vuumlll be noted that
in general t he separations have been on a direct basis Certain allocations are
required and these have been based on the staff I s analysis of apiexcllica nt I s operashy
tions a lloca tion procedures approved by the Cornmission in previous proceedings
of Gray Line and Teacutenner Gray Lines Los Angeles and the staff I s gener a l expershy
ience in separ a tion and alloca tion procedures
Results of Operation
Table 1 cont eacute1ins the estimated results of operations for the rate year
under present and proposed fares for the total operation and the ~ertificated
operations Under present fares the net income for the certificated operations
is estirneacute tedtobe ~ 76550 vdth an operating ratio of 939and arate of return
of 153 Corresponding figures under proposed fares are ~198 050 859and
39 7~s
Tab l e 11 shows the estimated results of operations under present fares
separ a ted to the companys various serviceuros
Conclusion
In Decision No 55969 Appliceacutetion No 38241 the Comrnission found that
an opera ting r atio of 936~ was reasona ble for applicants sightseeing operations
The results of this study as noted above show an operatin~~ ratio oiacute 939 with a
r a te of return oiacute 153 for certificated operations Therefore it is the sta ffs
conclusion tbat the ~resent fares are r easonable and that no increase in sightshy
seeing fares is justified at this time
- d shy
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
- -- - - - -- - - --- - - --- - --
TABLE 1 ESTlMATED RES~S OF OPERATION
FOR THE YEAR ENDING MARCH 31 1963 APPLICATION NO 44176
THE GRAHNE INC
Under Present Fares Under Proposed Fares Acct Total Certificated Total Certificated
No Descri tion 0 rationg-lshy 0 2
Miles Operated 1092700 753200 1092700 753200
Operating Revenues 3201 Sightseeing $1055800 $1055800 $1194200 $1194200 3204 Race Track lliexcl3300 lliexcl3300 lliexcl3300 143300 3211 Special Bus 472200 472200 3900 Other 65100 65100 65100 65100
Total Revenues $1736400 $1264200 ~p1 874 800 $1402600
02erating Expenses 4100 Maintenance of Equipment $ 237800 $ lliexcl8500 $ 237800 $ 148500 4200 Transportation 800400 391400 800400 391400 4300 Station 213300 190200 227600 204500 4400 Traffic and Advertising 131800 102200 133900 104300 4500 4600
Insurance and SafetyAdministrative and General
73300 181700
48400 109900
73300 181700
48400 109900
5000 Depreciation 99200 77100 99200 77 100 5200 Taxes and Licenses 99700 62600 100200 63100 5300 Rents (Net) 61100 57300 61100 57300
Total Expenses $1898300 $1187600 $1915200 $1204500
Income Befare Income Taxes $ (161900)$ 76600 $ (4040Q) $ 198100
Income Taxes 100 50 100 50
Net Income $ (162 000)$ 76550 $ (40500) $ 198050
Rate Base $ 616700 $ 499200 $ 616700 ~~ 499200
Operating Ratio 1093 939 1022 859
Rate of Return 153 397
~iexcl Sightseeing Plus Race Track Operations
(Red Figure)
- 1 shy
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
ThE GRAY LDIJE INe TABlE 11RESULTs OF OPERA TION Sheet 1 of 2APPLICATI 0N NO 44176
Book Record Account Ye f r Ended
No Des cri ~Jt i on 103161 1
Esti~~te Under Present Fares Charter
T~tal
Hiles Oper eacuteted 1 092697 1 092 700 339500 753200
Qperating Revenues 3201 Sightseeing $1055 849 1 055800 154 7 - 105 5800 154 7 3204 Ra ce Tr ltck 143286 143300 202 4 143300 2024 3211 Speci~l Bus 472175 l72200 139 1 ~ 472200 1371 shy3900 Other 65 ~123 65 100 95 _ 65100 95
Totlt l Revenues ~1736433 $1736400 1589 S 472200 1391middot ~1264 200 1678
l) Qpereacutettinr~ Expenses I 4100 Hai nt emnce oiacute itquipment ~ 281107 $ 237 800 218 ~~ 89 300 26 3 ~ 148500 197
4200 Trlt1ns Jorta t ion 738415 800400 732 409000 120 5 391400 520 4300 St eacute tion 222704 213300 195 23 100 68 190200 253 4400 Tra ffic and Advertising 131593 131800 121 29600 S7 102 200 136 4500 Insur~nce and Sa f e ty 74 203 73 300 67 24900 73 4S400 64 4600 Administr- tive and General 207033 181700 166 71800 211 109900 146 5000 Deprecia tion 97076 99200 91 22100 65 77100 102 5200 Ttxe s 2nd Licenses 100902 99700 91 37100 109 62600 83 5300 Rent s (J~et ) 61z048 61z100 56 3z800 11 57z300 76
Tota l Expenses ~1 914 081 t~1 898300 1737 ( 710700 2093 ~~1187600 1577
Income de fore InCOllle Taxes iexcliexcl (177 6--+~J ~~ (J61900) (14 8)$(238 500) (703)$ 76600 102 Income Taxes 100 50 50
Ne t I ncole ~i R2oOO) iexcl (238550) ~i 76550
iexcl t Ra t e Ba se 616700 ~ 117500 499200I
Ope r a t ing Rdi o - 1093 150 5 939 Rat e of Return - 153
(Red Figure )
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LUJE INC TABIE IIRSSULTS OF OFERATIONS Sheet 2 of 2APPLIC ATION NO 44176
Acctbull No Description
middotBook Record YGar Ended 103161
( 1)
_ Estimd e
Total Company
(2T
under -Present l areS - YEar S ight seeing
Plus RaCe Track RaC6 Tra~k
(3) ( 4)
Enchng 3-13Jlg]3
SighiseGing (5)
HileS Operated 1092 697 1092700 753200 70800 682400
1 IV)
I I
3201 3204 3211 3900
4100 4200 4300 4400 4500 4600 5000 5200 5300
Op sr ating Revenues Sights6eing R2ce Track Special Bus Other Total Revenues
Oper ating ExpenseS Hui ntenance 01 Equipment Tr2nsportation Station Traffic and Advertising Insurance and Safety Administr ation a nd General D6Dreciation Taxes eacutend Licenses Rents ( Net) Total Expenses Incoffie Before Income Taxes Income laxes Net Income
$1055849 143286 472 175 65123
$1736433
iexclp 281107 738415 222 704 131593 74203
20 7 033 97076
100902 61 048
~1 914 08I ~-(l77 648)
$1055 800 $1055800 143 300 143300 h72200
65 100 65100 $173b400 $1 264200
$ 237 800 ~~ 148$00 800400 391400 213 300 190 200 131800 102200 73300 48400
181700 109900 99 200 77100 99 700 62600 61100 57300
)~ lt89830 o $1187~600 $ 161 900 ) $ 76600
100 50 ~~ (16 000 ) $ 76550
$ 143300
$ 1L3300
$ 16900 55700 1400
11600 5700
11400 6400 7900
800 $ 117800 $ 25500
ltl ltW 25500
~1 055 800
65z1OO $1120 900
p 131600 335700 188800
90600 42700 98500 70700 54700 56z500
)$1060 800 ~ 51100
50 $ 510$0
Rate Base ~~ 616700 ~~ 499 200 $ 40 600 $ 458 600
Oper ating Ratio - 1093 939 82 2 954
Rate of Return - 153 62 8 111
(Red Figure )
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
TIfE GRAY LlNE INC TABIE 111 DEVELOPMENT OF SIGHTSEEING REVENUE ~ PRESENT ~ARES Sheet 1 oiacute 2
FOR YE~R ENDING HARCH 31z 1962 APPLICATION NO 44176
shy
Tour Indiviaual--middot - 12 Fare Group Total Revenue ~ No Passengers Fare RevenuePassen~ers Fare Revenue Passengers Fare Revenue Present Fares
(1) (2) (3) (4) (5) (6) (7) - (8) (9) (10)
1 130709 $ 332 $433954 5275 $1 68 $ 8862 27813 $ -2 82 $ 78433 $ 521249 3 23731 259 61463 780 135 1053 1184 224 2652 65168 NL 21518 259 55732 135 1578 224 3535 59267 3D 9103 259 23577 49 135 66 2921 224 6543 30186 5 5566 377 20984 84 191 160 313 327 1024 22168 6 2211 841 18595 117 423 495 58 766 444 19534 8 6271 1305 81837 154 655 1009 372 1105 4111 86957 9 2025 473 9578 19 236 45 342 4 23 1447 11070
10 58 332 193 193 12 35791 377 134932 1069 1 91 2042 5571 327 18217 15519116 10088 659 66480 228 332 757 702 584 4100 71337+- 17 70 186 130 1 100 1 80 161 129 260
I 18 1097 400 4388 45 200 90 350 447821 228 186 424 5 100 5 607 161 977 1406 23 226 305 689 12 155 19 270 708 25 426 4 23 1802 6 214 13 424 373 1582 339727 385 400 1540 36 200 72 350 $_b 612
249503 $916298 7880 $14689 41965 $123194 $1054181
Actual Revenue Year Ended 10-31-61 $1055849
I 1
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE IIIDEVELOP~ffiNT OF SIGHTSE~ING REVENUE - PROPOSED FARES Sheet 2 of 2FOR YEAR ENDING 11ARCH 31 1963
AlPLICATION NO 44176
middot TofaImiddot Tour Individual 12 Fare Group middot Rsvenue Proposed Na Passengers Fare Revenue Passengers Fare Revenue Passengers Fare middot Revenue Fares
(1) (2) (3) (4) (5) (6) (7) (8) (9) ( 10)
1 130709 ~ 3c 82 $ 499308 5275 $191 iexclPI0075 27813 $ 322 $ 89558 $ 598941 3 23731 295 70006 780 150 1170 1184 255 3019 74195
NL 21518 295 63478 150 1578 255 4024 67502 3D 9103 295 26854 49 150 74 2921 255 7449 34377 5 5566 423 23544 84 214 180 313 363 1136 24d60 6 2211 941 20806 117 473 553 58 791 459 21818 8 6271 1305 81837 154 655 1009 372 1105 4111 86 957 9 2025 527 10672 19 264 50 342 467 1597 12319
10 58 373 216 186 313 216 12 35791 432 154617 1069 218 2330 5571 372 2072h 177 671
n 16 10088 736 74248 228 368 839 702 646 4535 79622 17 70 209 146 1 105 1 80 1 84 147 294 18 1097 500 5485 45 250 113 440 5598 21 228 209 477 5 105 5 607 184 1117 1599 23 226 405 915 12 205 25 365 940 25 426 473 2015 6 236 14 424 413 1751 3780 27 385 450 1733 36 227 82 3 90 J 815
249503 $1036357 7880 $16520 41965 $139627 ~11~2504
Unadjusted Revenue - Proposed Fares 33163 $1192504 R t 1 Unadjusted Revenue - Present Fares 33163 tl 054181 ala 131
Actual Revenueuro 103161 Jl055eacutel49 x 1131 =) 1194200
For Year Ending 33163 Revenue Under Present Fares ~1055800
Revenue Under Proposed Fares $1194200
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
TrIE GRA y LINE l2 TABLE IV nEVENU ~S BY SERVICE
APPLICATI ON NO 44176
J Race Cr ack
and Special Year Si ghtseeing Football Bus
1958
1959
1960
1960 November December
1961 January February Narch Apri1 May June July Aug ust~~ 3eptember October
12 Mos Ended 103161
(3)
$ 912200 $145 746 $676460
$1030230 $137 540 jp711183
~)1 135047 iexcli130179 $560643
$ 43 562 $ 28 547 iexclji 38636 41615 18146 33542 34317 2 920 29 198 47 222 4 979 27 77 8 55284 18 241 38180 60252 27 220 36024 88 815 16749 45050
123375 3917 44 824 196813 -DQ2) 32 526
- 167 261 (8 058) 48007 112 043 10442 47 uuml46 85 ~ 290 20~488 5deg2 964
~1055849 ~iexcli143 2tl6 $472 175
other Total (5)
$ 79064 $1 813 47~
~ 88 600 $1 967553
$117 071 ~1 942 940
~ 272 $ 111017 3 378 96681 8 681 75116 6 603 86582 3303 115008
11 085 134 581 8 962 159 57(
13 816 185 932 ti ~~1 233335
(174d2) 189761 12 503 182 ti34
92618 1662360 iexclji 65123 $1736433
Inc1udes Adj ustments By Outside Auditing Firm t~ Unbi11ed Revenue
(Red Figures)
- 6 shy
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LI NE INC TABIE VOPERATING ZXPENSES Sheet 1 of 4APPLICATION NO amp4176
Estimate Under Present Fares - Year Ending 3731753 BOQk Record Sight seei ng
Acct Year Ended Total Plus No Descripti on 10 3161 Company Hace Track Race Tr ack Si ght seei ng
4100 Maintenance of Equipment middot 4110 4122
Supervisi on Ser vice Equipment
4128 Buildings and Grounds uuml31 4132
Li ght He~t Power Etc Other Service Expense
4140 Mechanics Wages 4140 Wages Char~d to Others
--J
4140 Juuml41
Labo r - Accident Repair Mater ial s ampParts
I 4150 Servicing Equi pment 4160 Tires and Tubes Lt196 Joint Oper
Total 4100 Expense - Net
4200 4210 4211 4220
TransEor tati on Expense Super vision Super vision Expenses Drivers I Wage s
4230 Fuel 4240 Lubricants 4250 4262 4264
Purchased Transp ortation Bridge Tolls Other Total 4200
(Red Fi gur e)
(1) (2) C3 ) -- u_ on- (5)n
$ 8700 $ 5600 $ 3 300 $ 400 $ 2 )00 258 200 100 100 375 200 100 100
37 83 2400 1 500 200 1 300 21 644 13 900 8300 1 000 7 300
120 zn I 78 300 48 400 5 100 43300 (25 amp76)
3 043 71 969 60 500 41100 3 900 37 200 68 026 65 000 38100 5 500 32 600 11 723 117J O 7 600 800 6 800 (3 049)
$281107 $237 1300 $lI)(f)00 flO900 $131 600
$ 49454 $ 52 600 $ 37 700 $ 3100 $ 34 600 1222 1 200 90S 100 800
~03485 1562 400 306 500 46 200 260 30041 904 41 900 25 700 2700 23 0004107 4100 2 500 300 2 2005 310 5 300 3 600 300 3300
17404 17 400 7 300 1 900 5 400 15 ~ 529 15 ~ 500 72200 l~lOO 6 ~100
$738 LUuml5 ~800 amp00 $391 400 $ 55 700 $335700
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE V
OPERiT n~G EXPENSES Shee t 2 of 4APPLICATION NO 44176
Estiacutemate Under Present Fares - Year Ending 3JI753Book Record S-ightseeing
Acct Year Ended Total Plus No Description 103161 Company Race Track Race Track Sightseeingm-- (2) (3) (4) (5)
4300 s tation Expense 4311 Station Payroll $ 95948 $ 83000 $ 72800 $ $ 72800 4331 Company Agency Commission Stations 2558 2600 2300 2300 4331 Commissions Pai d 124198 127z700 115z100 1400 113700
Total 4300 $222 704 $213300 $190200 $ 1400 iexclii188800
4400 Traffic and Advertising 4hl0 Salaries amp vlages $ 21 525 $ 23100 $ 15900 $ 1500 $ 14400
12100 8400 800 7600I 4411 Expenses 12107 Ql hh30 Tariffs amp Schedules J 4440 Tickets amp Baggage Checks 2h38 2400 1700 200 1500
300hh50 Other 406 hoo 300 18700h450 Gray Line Association Dues 26 267 26300 21300 2600
100 1000hh50 Dues amp Subscriptions 2756 1400 1100 h470 Advertising 66 z094 66100 53z500 62400 47100
Total h400 $131593 $131800 $102200 ~~11 600 $ 90600
h500 Insurance and Safety h520 PL ampPD - Vehicles $ 55388 $ 55400 $ 38z300 $ 4600 $ 33700
4530 Damage Recoveries (l07T) ( 1100 ( 800 ) C1TIU) ( 700) 900 6tiOOWorkmens l Compensation 141356 14000 7~4541
Fire and Theft 3519 3500 2400 200 22004570 4580 other Insurance 1511 1500 1000 100 900
$ 74203 $ 73300 $ 48400 $ 5700 $ 42700Total 4500
(Rei figure)
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GBA Y LHiquestS INC TABLE V OFEilATING Ex~ilJ30S Sh8et 3 of 4
Aacute FLICJiTIOIi NO 44176
Estimate Under Pre s ent Fares - Year Ending 33T763 Book Record Sightseeing
Acct Year Ended Total Plus No Description 103161 ComJ2eacutelllY Race Track _------tace Track Sightseein~ -(2) ---- U)- (4) 5)H _ (el)
109900 ~11 400 98 500
ltjl~~ 300 2200 6 100 67300
400 100 700
iexcliexcl 77 100 ~400 v70 700
4600 4611 4612 4613 4620
4630 -Uuml 4640 I 4652
4656 4660
5000 5011 5021 5041 5051 5061 5071 5091
Administrative and Gene r a l Incent ive Compensation Expenses - Gen Officers Sal a ries - Gen Office Employees Legal a nd Professional Services General Office Supplies Communications Employees Welfa re Other Hanagement Exrense
Total 4600
Depre cia tion Structures Revenue ~quipment Shops a nd Garage Equipment Furniture and Office Equipment His c Equipnent Leaseho1d Equipment Depr e ciati on Adjustment
Total 5000
(Red FiHur e )
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
1) (2)
THE GRAY LINE INC TABLE VOPERATING EXPENSES Shee t 4 of 4APPLICATION NO 44176
Book RecordEstimaW-Under Present Fares-Year Ending March 31 1963
( RedFIgUre)
Acct Year Ended No Description 103161
$ 23936 21143 10733 32246
1715 9075 2z054
$ 100902
$ 12175 49773
(900) $ 61048
Total Sightseeing Race Company Plus Riee Trnck Track
(3
$ 23900 $ 14700 $ 1600 16800 12400 1 100 8600 5100 500
39600 22100 2500 1700 1000 100 9100 7300 2100
$ 99700 $ 62600 $ 7900
$ 12200 $ 8400 $ 800 49800 49800
(900) (900) shy$ 61100 $ 57300 $ 800
SigntildetseeiDg 5J
$ 13100 11300 4600
19600 900
5200
$54700
$ 7600 49800
900 )$ 56500
5200 5211 5220 5230 5241 5250 5251 8020
f-J 5300 o 5310
5320 5370
Operating Taxes amp Licenses Fuel amp Oil Taxes Vehicle License Fees Real Estate amp Personal Property Payrol1 Taxes Excise Taxes State Transportation Franchise Tax - State Total 5200
Operating Rents Revenue Equipment Station amp Other Facilities Sublease Renta1 Income Total 5300
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE n~c TABLE VI ESTIMATED RATE BASE M~D DEPRECIATION EXPENSE Sheet 1 of 2
FOR RATE YEAR ENDING MARCH 31 1963 -APPLICATION NO 44196
Annual Account Depreciation Rate Depreciation
No Item Investment Reserve Base ExpenseClT-------- (2) (3) (4)
1201 Land $ 48200 $ $ 48200 iexcliexcl
1211 Structures 70300 66200 4100 4100
1221 Revenue Equipment (See Detail Sheet 2 of 2) 1015300 529700 485600 93400
1231 Service Equipment 1200 1100 100
1241 Shop amp Garage Eauipment 12400 11800 600 100
f- 1251 Furniture ampOffice Equipment 11300 9800 1500 700 f-
I 1261 Misce11aneous Equipment 1700 1500 200 100
1271 Improvements to Leaseho1d Property 3900 1800 2100 800
1180 Niscel1aneous lVfaterials amp Supplies 30900 30900
1rJorking Cash 43400 43400
Total lPl 238600 $621900 $616700 $99200
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LINE INC TABLE VI ~STI11ATED RATE BlSE Mm DEHZCl rlTION EXPENSE Shee t 2 of 2
FOR fUTE TlR tLDI NG MRCH 211 MOTOR ca J4 CHES
AiLI CiiTI ON NO 4U7fiquest
1963
Line No Make
IEt e Year in Made Ca~cit~ Service
New Number Anrmal or of Bus Nmnbers Depreciation Depreciatiol1 iexclUsed Un its (- Inclusiv~Investment Reserve Ira te Base Expense
1 2
Ford ACF Bri11
1946 1951
27 45
9-1-51 5-19-60
U U
2 5
5558 80-88
1648 29959
(
ltilgt 1248 27 899
~~ 400 2 060
~ -776
3 4
Compacts Beck
1960-61 1954
7 41
Va rious 5-17-54
N N
5 5
95-99 100104
13081 112 850
4031 97 627
9050 15 23
2 116 11029
5 Be ck 1955 41 6-2-55 N 2 105106 47 874 34374 13500 4687 6 Flxib1e 1953 33 5-ll-53 N 2 110111 34595 31635 2960 3 360 7 8
Flxible Flxible
1948 1949
33 33
2-1-48 5-9-49
N N
1 1
141 143
14652 14488
14152 13988
500 500
I 9 1--10 N
11 I 12
13
Flxible Crown Crown Crown Crown
1952 1956 1956 1957 1958
33 41 45 45 45
5-13-52 5-18-56 6-1-56 4-1-57
4-11-58
N N N N N
3 1 2 3 5
146-148 151 152153 154-156 157-161
52494 25141 49 213 79896
140767
49817 15811 30535 43119 62 219
2677 9330
18678 36777 78548
34002464 4 821 7 840
13826 14 15
Croll Crown
1959 1960
45 45
4-1-59 3-21-60
N N
3 5
162-164 165-169
88429 147 856
30425 37550
58004 LlO306
8693 14536
16 17
Crown F1xib1e
1961 1961
liexcll
33 3-17-61 3-12-53
N N
2 1
170172 171
71984 15 234
1l239 14lll
~745 1123
7098 1350
18 Gl1C 1961 41 5-25-61 N 2 201 202 __72J4~ 9886 65 260 7415
19 50 ~1 015 307 iexcliexcl 529666 ~485641 W93411
20 USE iexclPI 015 300 $529700 iexclP485600 ~93400
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
AVIS INe (SOSTON)
I CENTRAL DIVISION
PACIFlC DIVISIO N
EASTERN DIVISION
Al RPORT LI MOUS INE CO (S F ) AVIS PACIFIC DIVISION WHOLL Y-OW NED SUBS IDI ARY OF AVIS I NC OPERAT IONS
I I AVIS GR AY L I NE AV IS
COLORADO TOURS SEATTLE
WA SH I NGTON
AIRPORT LI MOUSINE CO Al RPORT L I MO US I NE CO OPERATIONS WHOLLy-oWNED SUBSIDIARlES
I GRAY Ll NE
A L CO A L CO A L CO A L CO F IALERS I NC NEW MEX ICO AR I ZONA EVANS
RENTALS YOSEMITE LIMOUSINE
SF S F
APP 44176
- - --- - - ---- - - --- - - shy
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
T~ GRAY LTINE I NC TABLE VII DEVILOPMENT OF HILES OPERA TED BY SERVICE
APPLICATION NO 44176
For Historical Yeeacutecr Ended October 31 1961
1 Total lIiles from Fuel Records 1092697
2 Schedule Sightseeing Miles ( Not lncluding Dendhe~d or Pickup) 400272
3 Hace Tra ck Hiles (Including Deadhend) 70750 471022
4 Subtob l (L 1 less L 3) 621675
5 Charter a nd Stevedore l1iles~shy(Including Deadhend and Pickup) 339574
6 Sightseeing Dea dhead and Pickup Miles (1 4 less L 5) 282101
7 Add Back Sightseeing Hile5 on L 2 400272
8 Total Sightseeing lViiles (L 6 plus L 7) 682373
For Ra t e Year Ending JiquestLrch 31 1963
Total Hiles Chnrter and Stevedore Sightseeing Race Tra ck
1092700 339500 682400 70800
to Tota l 310 625 65
~lt amplsed on October 1961 analysis of service performed expanded to one year ba sed on trips opera ted
- 14 shy
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THb GRA Y Lli~ E INtildeC OEVE LOPllENT OF MECHANICS WAGES
FOR RATE YEAR ENOmG HARCH 31 1963
APPLICii TION NO 44176
December 1960 - October 1961-iexclshy
1 HOur5 Oirectly Cha rged to Bus - ~intenance
2 - Unit Room
3 Foremen a nd Other Undistributed Mech Hours
4 Other ~uumlscelhneous Hours
5 Parts Room Hours
6 Tota l Hours (+1 months) 7 5jiexcl Va cntion
8 Tota l to Bus (11 months)
9 Totrtl to Bus (12 months)
10 Average middotJge per Hour - Ra t e Yea r
11 Ja ges not I nc1uding Overtime Pay (L 9 x L 10)
12 OvertiJle udjustment (05 ib )
13 Toti l Compeacutelny viges
iexcliexcl November 1960 r ecords incomp1e t e
TABLE VIII
13869~ 1069~
2191
750
1560
19440 970
20410
22260
$ 350
$77 910
3L 390
$78 300 -~
- 15 shy
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THb GRAY Lli~E rN C TABLE IX OLVbLOPMENT OF ACCOUNTS 4613 ANO 4660
SLgtLARIES OF GENERAL OFFICE EHFLOYEES ANO HANAGGHENT EXPENSE
FOR RATB YEliR El~OI1G r-IARCH 31 1963
APPLICHTION NO 44176
Line
No Item
EstirnRted Total
Amount (1)
Percent to
2) Graf Lin
Gray Line
(3) eRate Year
1 7 Employees Paid by The Groy Line (Account 4613)
Inc $ 37630 85~ (1) $ 31990
2 15 ~ployees Paid by Avis Inc $103690 29 (2) $ 30070
3 Current Management Charge to Airport Umousine Co by Avis Inc ~216000
4 Fayroll of Avis Inc on L 2 Col (1) $103690
5 Hanagement Charge not Covered by Loc~l Payroll (L 3 less L 4) ~1l2310 25~ (3) $ 28080
6 Total ~ 90140
7 Use for The Gray Line Inc (Accounts 4613 and 4660) iigt 90100
(1) Based on special analysis of positions and duties
(2) 1 employee 100~ to The Gray Line Inc and 14 employees based on The Gray Une Inc revenue as a percent of Avis Inc Pacific Oivision revenue
(3) Based on The Gray Line Inc revenue as a percent of Avis Inc Pacific Division revenue
- 16 shy
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LlNE INC TABIE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 1 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account
4110 4122 4128 4131 4132 4140 4140 4140 4141 4150 4160
1- -)
4210 4211 4220 4230 4240 4250 4262 4264
4311 4331 4331
Description
Maintenance of Equipment Supervision Service Equipment Buildings and Grounds Light Heat Power etc Other Service Expense Mechanics9 Wages 1tJages Charged to Others Labor - Accident Repair Materia1s and Parts Servicing Equipment Tires and Tubes
Transportation Expense Supervision Supervision Expenses Drivers Wages Fuel Lubricants Purchased Transportation Bridge Tolls Other
Station Expense Station Payroll Company Agency Commission Stations Commissions Paid
Basis of Expense Separatio~n~a~nd~A~l~l~o~c~a~t~i~o~n~_______________
Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 A110cate on Basis of Accounts 4140 and 4150 Allocate on Basis of Accounts 4140 and 4150 Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Direct by Equipment and Type of Service Number of Trips by Type of Service Direct by Equipment and Type of Service
Direct by Emp10yee Where Applicable Other on Trips Dispatched Allocate on Basis of Account 4210 Direct by Service Assignment Direct by Equipment and Type of Service Direct by Equipment and Type of Service Bus Miles by Type of Service Direct by Type of Service Al10cate on Basis of Account 4220
Based on Employee Activities 90 A110cated to Sightseeing 90 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
I
THE GRAY LINE INC TABLE X BASES OF SEPARATION ANO ALLOCATION OF EXPENSES Sheet 2 of 3FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Basis oLE2cPense Separation and Allocation
4410 4411 4430 4440 4450 4450 4450 4470
4520 4530
1- 4541ro 4570 4580
4600
5011 5021 5041 5051 5061 5071
Traffic and Advertising Salaries and 1ifages Expenses Tariffs and Schedules Tickets and Baggage Checks Other Gray Line Association Dues Dues and Subscriptions Advertising
Insurance and Safety PL and PD - Vehicles Damage Recoveries Workmens Compensation Fire and Theft Other Insurance
Administrative and General
Depreciation Structures Revenue Equipment Shop and Garage Equipment Furniture and Office Equipment Miscellaneous Equipment Leasehold Equipment
Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Bus Miles by Type of Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service Based on Revenue Excluding Stevedore Service
Based on Revenue Allocate on Basis of Account 4520 Allocate on Basis of Applicable Labor Accounts Bus Miles by Type of Service Bus Miles by Type of Service
Based on Accounts 4100 - 4500 Inclusive
Based on Account 4600 Direct by Equipment and Type of Service Based on Account 4140 Based on Account 4600 Based on Account 4140 90 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing
THE GRAY LlNE INC IABLE X BASES OF SEPARATION AND ALLOCATION OF EXPENSES Sheet 3 of 3 FROM TOTAL OPERATIONS TO SIGHTSEEING OPERATIONS
APPLICATION NO 44176
Account Description Baf)is of Expense Separation and Allocation
5211 5220 5230 5241 5250 5251
5310 5320 5370
~
Operating Taxes and Licenses Fuel and Oil Taxes Vehicle License Fees Real Estate and Personal Property Payroll Taxes Excise Taxes State Transportation Tax
Operating Rents Revenue Equipment Station and Other Facilities Sublease Rental Income
Allocate on Basis of Account 4230 Direct by Equipment and Type of Service Based on Account 4600 Allocate on Basis of Applicable Labor Accounts Based on Account 4600 Direct by Applicable Revenue by Service
Bus Miles by Type of Service 100 Allocated to Sightseeing 100 Allocated to Sightseeing