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ADOA10S 996 LOGISTICS STUDIES OFFICE (ALMC) FORT LEE VA F/B 15/5
BUY OR LEASE COST MODEL - SELECTED RAILWAY EGUIPMENT.dU)
UCAS APR 81 J A DODGE, W H RRISENDINEUNLSSFE flllllll Lf lll
LOGISTICS STUDIES OFFICE
PROJECT NUMBER 015
BUY OR LEASE COST MODELSELECTED RAILWAY EQUIPMENT
°"(;CT 2 .1981IFINAL REPORT ,.U.19
APRIL 1981 D
.fPROVT IN PUBI ILEASE: DISTRIBUTION UNLIMITED40
DISCLAIMER
The views, opinions, and/or findings contained in this report are those of
the author and should not be construed as an official Department of the Army
position, policy, or decision, unless so designated by other documentation.
The word "he" is intended to include both the masculine and feminine genders;
any exception to this will be so noted.
UNCI ASSIFIEDSECURITY CLASSIFICATION OF THIS PAGE (Whet Date Entered)
REPORT DOCUMENTATION PAGE EFADSRCTIONS
IREPORT NUMBSER 2. GOVTACCESSION NO 3. RECIPIENT'S CATALOG NUMUER
4. TITLE (and Stabtff) -A YEOF REPORT & P ERIOO COVERED
Buy or Lease Cost Model -Selected Railway' I 7d Fia 1p'tEquipment,*t 6. PERFORMING ORG. REPORT NUMBER
-. - LSO Project 015
L, , ~ N o R a S . C O N T R A C T O R G R A N T N U M E ( )-
\h JsephA.'DodgeSW. H./Brisendine
S. PERFORMAING ORGANIZATION NAME AND ADDRESS 10. PROGRAM ELEMENT POJECT, TASK
Logistics Studies Office (DR.XMC-LSO) AREA & WORK UNIT NUMBERS
US Army Logistics Management CenterFort Lee, VA 23801
II. CONTROLLING 9FFICE NAME AND ADDRESS I RPR
Defense Audit Service, / p~;4SY Division Mr. Hopper) p Ol
3() pSion Vou A~d_______________
14. MONITORING AGENCY NAME & AObRE-SS(If dlffermt nr Caonlln Office) 1S. SECURITY CLASS. (of thie report)
UNCLASSI FIEDIS. ECL ASSI F1CATION/ DOWN GRADI NO
SCHEDULE
16. DISTRIBUTION STATEMENT (of thi. Espwt
Approved for Public Release: Distribution Unlimited
17. DISTRIBUTION STATEMENT (of the aboilrwmt mttered In Block 20, If different tram Report)
IS. SUPPLEMENTARY NOTES
The views, opinions, and/or findings contained in this report are those of theauthors and should not be construed as an official Department of the Armyposition, policy, or decision unless so designated by other documentation.
Is. KEY WORDS (Canmi. an revere oldm It aeseary MWd IdeatI& by' block minbe)
ADP; Transportation; Cost; Lease-Buy; Decision; A-76
AIRACr (0011111 M V0eeiWVm6 N a100-113 Md 4111b11111' OF bee)his project automates the cost comparison guidance and procedures in 0MB
Circular A-76 and its associated Cost Comparison Handbook, DOD 4100.33-H. Thecomputer input program is designed to use either aggregated or disaggregatedmanagement information; the output program relieves the user of the necessityfor repetitive manual calculations covering system or asset lifetimes of 40years or less, and prints its output in the comparative cost format prescribedin DOD 4100.33-H. .:_
OD IJi*=1131 U3 Ein-ho@i orI @v as is oncLaTz UNCLASSIFIEDSECUmRT CLASSIFICATION OF THIS PAGE (Wtm Date Entered)
FK ~ArpSG
Accession For
NT'IS GIRA&IDTIC TAB RUnannounced 17
Jutfctio_ -A
Distribution/
Aviablity/.
s'* "~~"'~BUY OR LEASE COST MODELDist SELECTED RAILWAY EQUIPMENT
LOGISTICS STUDIES OFFICEPROJECT NUMBER 015
FINAL REPORTAPRIL 1981
JOSEPH A. DODGEW. H. BRISENDINE
LOGISTICS STUDIES OFFICEUS ARMY LOGISTICS MANAGEMENT CENTER
FORT LEE, VIRGINIA 23801 ' F'C.. -..T f2 1381D
Al I'W
ABSTRACT
The Commercial/Industrial Type Activity (CITA) lease/buy decision process
does not lend itself to rapid manual calculation of alternatives over long
asset lifetimes. This project automates the cost comparison guidance and
procedures in OMB Circular A-76 and its associated Cost Comparison Handbook,
DOD 4100.33-H. The computer input program is designed to use either aggre-
gated or disaggregated management information; the output program relieves
the user of the necessity for repetitive manual calculations covering system
or asset lifetimes of 40 years or less, and prints its output in the compara-
tive cost format prescribed in DOD 4100.33-H.
ACKNOWLEDGEMENTS
Appreciation is expressed to the study sponsor, Mr. Roger Hopper of the
Defense Audit Service for his guidance and data, to Mr. W. H. Brisendine for
his software programming, to Mesdames Connie Myers and Jewel Loftis for their
administrative support, and to Miss Lynn Bishop for her operation of the
computer terminal.
ti
TABLE OF CONTENTS
Page
Disclaimer .. .. .... ..... ..... ........ Back of Cover Sheet
Abstract. .. .. ..... ..... ..... ..... ..... .... i
Acknowledgements .. .. .... ..... ..... ..... ... ......
Table of Contents........ .... . ... . .... .. .. .. .. . . ...
Executive Summary
1. Authority for the Study..... ...... .. .. .. .. .. ... 12. Problem Statement....... .... . . .... .. .. .. .. .. ....3. Objectives....... ..... . . .... .. .. .. .. .. .. ... 14. Scope of Study....... ...... . ... .. .. .. .. .. .. ... 15. Methodology....... ...... . .... .. .. .. .. .. .. ... 16. Findings and Conclusions . .................... . .. .. .. .. ........
7. Recommendations...... ..... . . ... .. .. .. .. .. .. ... 1
Main Report
I. Background .. ... ................... 311. Objective. .. .. .................... 3
III. Limits and Scope.....................3IV. Assumptions .. .. .... ..... ..... ..... ..... 3V. Methodology. .. .. ..... ..... ..... ........ 4
VI. Analysis and Discussion .. .. .... ..... ..... .... 7VII. Findings and Conclusions. .. ..... ..... ..... ... 7
VIII. Recommendations .. .. .... ..... ..... ..... ... 7
Appendixes
A. Cost Comparison Form .. ... ..... ..... ..... .. A-1B. Description of Cost Elements .. ... ..... ..... ... B-1C. The Program A76Process. .. .. .. .. .... ..... .... C-1
D. Data Input Format...... ..... . . ... .. .. .. .. .. ... D-1E. Summary Datanputs. .. .. .. ..... ......... .. ... E-1F. Using the A76 Programs. .. ..... ..... .... ..... F-1G. Output .. ... ...... . . . . .. .. .. .. .. .. .. G-1H. Summary - Sensitivity Analysis . . ..... ...... ....... H-1I. Computer Programs -
Record Definition A761N................-Program A761N ... .. ..... ..... .......... 1-2Program Variable Definitions A76IUT ... .. ..... ....-10Structured Systems Analysis A76OUT . .. .. .. .. .. 1-11Program A76OUT . .. .. .. .. .. .. .. .. .. .. 1-13
iii
oil GE
EXECUTIVE SUMMARY
1. Authority for the Study. Letter, DRCPA-S, DARCOM, 8 July 1980, subject:
Buy or Lease Cost Model - Selected Railway Equipment, as amended by letter,
DRCPA-S, 30 December 1980, subject: Operations Research Services - Buy or
Lease Cost Model - Selected Railway Equipment.
2. Problem Statement. There is no means for performing rapid cost calcu-
lations for lease/buy decisions in CITA applications; specifically, there
is no adequate buy or lease cost model applicable to railway car acquisition
for the Defense Freight Railway Interchange Fleet (DFRIF).
3. Objectives. Development of a buy or lease model for the DFRIF application
that would interface with current management data, and that would have
generalized application to cost comparisons of CITA functions.
4. Scope of Study. Develop a model which will consider any time span
through 40 years, provide the model to the sponsor, and review model appli-
cations as requested by the sponsor.
5. Methodology. Interpret guidance in OMB Circular A-76, instructions in its
associated DOD 4100.33-H, and translate guidance and instructions into software
programs which will process data for input to the lease/buy decision.
6,. Findings and Conclusions. The models developed therein process data as
required under OMB Circular A-76 instructions and do so in a timely manner
with minimum manual input.
7. Recommendations.
a. -That the A76 programs developed herein be used as the buy or lease
cost model for selected railway equipment.
1t
b. That the programs be made available for wide disemmination and use
for CITA evaluations, particularly those employing capital assets over medium
to long life spans.
c. That provision be made for periodic update of the programs as additional
guidance is published.
2
MAIN REPORT
I. Background. Historically, the Department of Defense has purchased
railway freight cars for the Defense Freight Railway Interchange Fleet
(DFRIF). In part, the DFRIF includes 586 100-ton (12-wheel) flatcars
(NSN 2220-00-263-8935) acquired in 1953, and 101 100-ton (passenger trucks)
flatcars (NSN 2220-00-263-8936) acquired in 1952. These flatcars are used
to ship between Defense activities and installations heavy equipment such
as tanks, gun mounts, generators, and boilers. As these cars approach the
end of their 40-year statutory life, the question arises whether it would
be less costly to lease cars rather than buy them. Lease/buy calculations
are labor intensive, and do not easily permit the sensitivity analysis
necessary for comparison of alternatives, particularly over long life spans
of major systems. The purpose of this study is to provide a means for data
input to the decision process.
II. Objective. To develop a computerized model under OMB Circular A-76
guidance that will accomplish rapid calculation of alternatives for lease/
buy/mix decisions on major systems, in this case for the DFRIF.
11. Limits and Scope. The model will consider any time span through 40
years, the industry-established useful life of railcars. The scope of the
study includes development of the model, providing the model to the sponsor,
and reviewing model applications as requested by the sponsor.
IV. Assumptions.
A. The model must interface with current management data, i.e., not
require new information collection and interpretation procedures.
3
B. The Defense Audit Service (DAS), as sponsor, will provide input
data for the DFRIF application.
C. The model will have generalized application to cost comparisons
of Commercial/Industrial Type Activities (CITA) functions.
V. Methodology. The development of any model usually includes three
somewhat overlapping phases: evaluation of current procedures, synthesizing
a methodology, and determining required changes to regulatory documents. For
this project, competent and authoritative regulation prescribes lease/buy
calculations; the study effort requires interpretation of detailed procedures
and software design to accomplish those procedures. To be feasible and
acceptable, any proposed design or methodology must be within present capa-
bilities, use available resources, integrate with current management informa-
tion, accept both aggregated and disaggregated data, and relieve the user of
the necessity for repetitive manual calculations covering the long lifetimes
of major systems.
A. A typical lease/buy calculation in the private sector is concerned
with the financial advantage or disadvantage of leasing versus the costs of
ownership. Included are such cost elements as purchase price, interest rate,
utilization, operating costs, inflation rate, marginal tax rate, lease payments,
property taxes, administration, depreciation, and residual values. Public
sector in-house (buy) comparative analysis considers eight direct and related
indirect costs plus four additional elements concerning opportunity costs,
one-time costs, utilization of government capacity, and loss of Federal tax
revenue; Contracting out (lease) analysis considers seven elements of cost
to include contract price and related in-house costs that may be incurred by
the Government as a result of leasing, plus seven additional elements concerning
4
such costs as Government-furnished facilities, conversion from buy to lease,
Federal income taxes, and disposal of assets.
B. OMB Circular A-76 establishes policies and procedures to determine
whether needed commercial or industrial type products and services should be
done by contract (lease) with private sources or in-house (buy) using Government
facilities and personnel. Detailed instructions for implementing OMB Circular
A-76 cost comparison procedures are prescribed in DOD 4100.33-H, Cost Comparison
Handbook. These two documents were identified by the sponsor as references for
this model. The detailed instructions in the handbook prescribe the format for
lease/buy comparison, establish consistency, assure that all substantive factors
are considered, and maintain the uniformity so essential to a comprehensive and
valid comparative cost analysis. For these reasons, the Cost Comparison Hand-
book was selected as the narrative model for conversion to a software model
or program. The study sponsor requested the development of a full program
for general application rather than a reduced version for limited application
to a specific function or area, in this case the OFRIF. The complete version
serves as a checklist for both user and reviewer, and maintains a more detailed
audit trail for increased credibility.
C. Cost elements to be considered in the lease/buy decision are listed
in Exhibit 1 (Cost Comparison Form) to Chapter II of the Cost Comparison
Handbook. Appendix A to this study displays this form. The A-76 software
model developed as a result of this study produces output in a format which
is identical to the Cost Comparison Form except for the addition of line 36,
Cost of Mixed Performance. This line, which is the sum of lines 33 and 34, is
of interest only where both in-house and contracting-out performances accomplish
the mission(s), as in meeting surge or other temporary requirements. The line 36
5
L6_ d
feature does not provide the optimum mix solution, if any exists. Through
iteration, i.e., repetitive runs at different lease/buy mixes, line 36 will
indicate changes in costs at the different mixes. The program does, however,
provide for changes in asset mix, a particularly useful feature over long
periods of study when some assets are replaced, added, or reduced. The
DFRIF application illustrates this. Appendix B lists the components of
each cost element, provides a short description, and furnishes the handbook
reference for a more detailed definition. Appendix C describes the process
flow to develop the data for printer, terminal, or video presentation. The
usual output is by printout because it is best suited to evaluation, repro-
duction, and inclusion in correspondence and reports. Appendix D provides
the format for data input. The usual input mode is via terminal keyboard,
read from a standard 80 column worksheet prepared by the analyst. Inputs
may also be accomplished by punched cards, magnetic tape, or paper tape.
Data may be entered in either detailed or aggregated form; e.g., direct
material costs (line 1) may be entered by source as GSA or DLA, or may be
entered as a total under "other." Material invoicing documents are usually
shown at full cost; i.e., include a mark-up of the basic cost; if not, there
is provision for entry of prescribed mark-up rates. Similarly, there is
pirovision for automated calculation and assignment of inflation, overhead
rates, allocation rates, cost of capital, deductions, and pro-rata values.
Appendix E is DAS-provided inputs at an aggregated level as shown. Appendix F
is a user-level explanation for use of the A-76 software programs. Appendix G
is the 6utput produced from the DAS provided input shown in Appendix E.
Appendix H displays the results of sensitivity analysis, i.e., the outcome
resulting from various changes in inputs. Appendix I includes the two software
6
programs A761N and A760UT, record definitions for A761N, program variable
definitions for A760UT, and structured systems analysis for A760UT. Appendix I
is of interest primarily to software programming personnel.
VI. Analysis and Discussion. Analysis of cost elements listed in Appendix B
and discussion of their calculation are found in Appendix C, The Program A76
Process.
VII. Findings and Conclusion. Detailed test runs of the software developed
in interpretation of DOD 4100.33-H lead to the conclusion that the A76 programs
can provide within current management information and techniques the processed
data required in support of the lease/buy decision process.
VIII. Recommendations.
A. That the A76 programs developed herein be used as the buy or lease
cost model for selected railway equipment.
B. That the programs be made available for wide disemmination and use
for CITA evaluations, particularly those employing capital assets over medium
to long life spans.
C. That provision be made for periodic update of the programs as
additional guidance is published.
7
iK I'~
APPENDIX A
COST COMPARISON FORM
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APPENDIX B
DESCRIPTION OF COST ELEMENTS
Line Element (Cost Comparison Handbook Page Number)
In-House Performance (Chapter III)
I Direct Material Costs: Goods, parts, or supplies consumed(page 12). Elements include GSA wholesale, GSA retail,GSA nonstores, DLA wholesale stock fund, DLS direct stockfund, and others.
2 Material Overhead: Additional costs of acquiring, handling,storing, and controlling material (page 17). Includes over-head labor, fringe benefits, travel, operating supplies,maintenance, office supplies, utilities, depreciation, rent,allocations to central functions, and others.
3 Direct Labor: Wages or salaries charged only to onespecific product or service (page 19).
4 Fringe Benefits: Allowances and services in addition towages or salaries (page 24). Includes retirement, disability,insurance, awards, FICA, hazard pay, differentials, andothers.
5 Operations Overhead: Indirect costs incurred to produce ordeliver products or services (page 28). Not to be confusedwith material overhead or G&A Expense. Includes indirectlabor, indirect materials /supplies, depreciation, rent,maintenance /repair, support costs, utilities, insurance,overtime/premium pay, and others.
6 Other Direct Costs: Direct costs, exclusive of directmaterial and direct labor, incurred for a particular productor service (page 43). Examples include service centercharges and purchased services.
7 General and Adminiatrative Expense: Financial, management, orother expenses incurred for the benefit of an organizational unitas a whole (page 44). Examples include director and staff,centralized personnel and administrative services, and security.
8 Inflation: Known or anticipated changes in cost/price levels ofcost elements one through seven above (page 49).
9 Total: The sum by years of items one through eight above.
B-1
Line Element (CCH Page)
Performance by Contracting Out (Chapter IV)
10 Contract Price: The amount to be paid to the contractor
for goods/services described in the statement of work
(page 51).
1i Transportation Cost: Cost to the Government of transporta-tion provided in connection with a product or service obtained
by contract (page 52). Includes nonrecurring and recurring
costs.
12 Contract Administration: Costs incurred by the Government
in assuring that the contract is faithfully executed by both the
Government and the contractor (page 53).
13 Government-Furnished Property: Property furnished to a con-
tractor in connection with the performance of a contract (page
53). Includes nonrecurring and recur.ring costs. Examples
include land, buildings, facilities, equipment, tooling, materials,
and supplies.
14 Standby Maintenance: Nonrecurring and recurring expenses to
keep property available for possible us& in providing the needed
product or service (page 56).
15 Other Costs: Any additional Government costs not accounted for
elsewhere which would result from contracting out (page 58).
16 General and Administrative Expense: Expense applicable to the
in-house effort related to contracting for a product or service
(page 58).
17 Total. The sum by year of items ten through sixteen above.
Other Considerations (Chapter V)
Additions and Deductions to In-House Performance
18 Cost of Capital:An additional imputed charge or opportunity cost
for the Government's investment in facilities and other assets
necessary to produce goods or provide services (page 62).
B-2
Line Element (CCH Page)
19 One-Time New Start Costs: Uncapitalized costs associatedwith establishing an in-house capability and discontinuing a
contract arrangement (page 67).
20 Other Costs: Additional costs not specifically included incost elements one through eight (page 74).
21 Other Costs: Deductible costs not specifically considered
in any of the foregoing classifications of cost (page 74).
22 Algebraic total of lines eighteen through twenty-one.
Additions and Deductions to Contracting-Out Performance
23 Cost of Capital on Government-Furnished Facilities: Costof assets retained by the Government to assure performancein the event of significant contract interruption or delay, orrequired to assure contractor performance (page 63).
24 Utilization of Government Capacity: Costs of changes to oridling of government facilities resulting from contracting out(page 69). Includes standby costs, cosfof replacement by
other products or services, or underutilization costs.
25 One-Time Conversion Costs. Costs related to discontinuanceof in-house activity to obtain the product or service by contract(page 67). Includes material-related, labor-related, othercosts such as inventories or extended leasing agreements, andgeneral and administrative expense.
26 Other Costs: Costs not specifically covered under elements
23 through 25 (page 74).
27 Federal Income Taxes: Deductions from the net cost to theGovernment of an estimated amount of income tax to be paidby the contractor on his income which is subject to that tax(page 74).
28 Net Proceeds from Disposal of Assets (Annual Value): Deduc-tions from the cost to the Government when contracting reducesthe need for fixed assets which the Government used in providing
the product or service (page 65).
B- 3
Line Element (CCH Page)
29 Other Costs: Other deductions from the cost to the Govern-
ment, i.e., savings, resulting from contracting-out (page 74).
30 Total: Algebraic total of lines 23 through 29.
Minimur Cost Differential (Chapter VI)
31 New Start: An in-house cost margin to cover the risks inherentin Government investments in industrial facilities (page 75).
32 Conversion: A contracting-out cost margin to cover such
Government risks as decreased effectiveness and personnelturbulence (page 75).
Summary (Program output summarizing elements of cost)
33 Adjusted Cost of In-House Performance: The algebraic sum
of lines 9, 22, and 31.
34 Adjusted Cost of Contracting-Out Performance: The algebraic
sum of lines 17, 30, and 32.
35 Cost of In-House Over/Under (-) Cost of Contracting-OutPerformance: Line 33 minus line 34.
36 Cost of Mixed Performance: Line 33 plus line 34. Asindicated in the main report, this line is of interest onlywhere both in-house and contract effort is required to meet
short-term requirements. This line does not identify the
optimum mix solution, but only indicates changes in costat different lease/buy mixes.
B-4
APPENDIX C
THE PROGRAM A76 PROCESS
1. The 32 cost elements described in Appendix B may expand to a maximum of 76
components as listed in Appendix D. This accommodates data input at a detailed
level, if desired, e.g., line 1 (direct material) may be entered as 1A (GSA
wholesale), IB (GSA retail), 1C (GSA nonstores), ID (DLA wholesale stock fund),
IE (DLA direct stock fund), and IF (other). The purpose for this spread of
material sources is to provide for price mark-up to include costs of acquisi-
tion and storage functions. These A-76 directed percentage mark-ups are as
shown in card columns (cc) 57-60; e.g., for line 1A it is 21%, entered as 2100,
which calculates the cost as 121% of the dollars and cents (right justified) of
the cost entered in cc 4-18. Normally, however, material billing includes all
costs; in these cases no entry is required in cc 57-60. If material sources
are not known, or if all material is rolled up in one cost, that entry may
be made on line IF, cc 4-18. The program sums lines IA through IF and dis-
tributes that sum to line 1 of each year in the analysis. The same input and
processing procedures are accomplished for lines 2A, 2B,.03, 04, 05A, 05M, 05N,
31A, and 31B.
2. Inflation is handled somewhat differently by the A76 programs. Except for
depreciation, and in compliance with Appendix 4, DOD 4100.33-H, the A76 programs
provide for entry of inflation factors for each line; this to accommodate the
differing rates of inflation for the diverse cost elements. Inflation rates may be
entered from one tenth of one percent (0010) through 99.99% (9999) in cc 57-60; if
there is no entry, the program reads it as zero inflation. Inflation factors used
in this study were derived from DOD Deflators dated 5 May 1980. References to the
A-76 directive and to Appendix D (Data Input Format) of this study will indicate
that inflation factors are not applied to depreciation costs (02H, 05C),
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non-recurring costs (I1A, 13A, 14A, 15A), capital costs (23, 24A, 24B,
24C), one time conversion costs (25A, 25B, 25C, 25D, 32A, 32B), and new start
costs (31A, 31B, 31C, 31D, 31E, 31F, 31G).
3. Other factor column entries, cc 61-64, specify the percentage or rate at
which cost entries are to be assigned to each year of the study. The factors
or rates shown in Appendix D, lines 050, 05P, 23, 25A, 24B, 24C, 31A, 31B,
31C, 31D, 31E, 32A, and 32B are as prescribed in the A-76 directive. The pre-
scribed rates shown in lines 19, 25A, 25B, 25C, and 25D assign one-time costs
at a rate of 20% to each of the first five years of the study; these years are
identified by cc 73-76.
4. In line 5C, the residual or salvage factor in cc 69-72 computes the residual
value of the asset at the end of its economic life or its mandatory life, if
prescribed. The years of the asset life are entered in cc 77-78. The years
in which assets are considered in the study are entered in cc 73-76. Assets
may begin life before or during the years to be studied, ana may end life or
be withdrawn during or after the years to be studied. This feature permits
consideration of a changing asset mix during the years under study. For line 5C,
the factor or' rate in cc 61-64 is used by the program to calculate the cost of
disposal which enters into line 28. Line 5C depreciates assets on a straight
line basis, per the A-76 directive. Given that:
C = acquisition cost
S = salvage value
D = disposal cost
L = life of the asset(s)
' = age of the asset(s)
Annual depreciation entries in line 5C are calculated as follows:
(C-S)/L (A)
The remaining book value to be used in line 28 is thus:
((C-S)/L) (L-Y) + S (B)
C-2
Directive A-76 specifies that the net proceeds from the disposal of assets
are to be assigned annually at ten percent of the estimated market value minus
the book value. In developing an estimated market value, it was observed that
one railroad depreciated at 15 years, another at 20 years. This rate of
depreciation serves to reduce corporate income taxes and property taxes. It
also reduces market value after twenty years to zero plus net salvage value,
and the A76 program scenario is designed to accomplish this. Under straight-
line depreciation, book value is greater than market value until full depreciation
is taken. At this time, book value equals market value equals net salvage value.
Sum-of-the-years digits (SOYD) was selected as representative of estimated
market value because of its general acceptance for application to capital assets,
and because the SOYD curve has characteristics similar to the market value of
trucks as listed by the National Automobile Dealer's Association "Blue Book."
The use of SOYD helps to generalize the model for evaluation of capital-intensive
cases. Line 28 calculates the estimated market value in any given year as follows:
(C-S) i(L'Y)4L'Y+I)-3 + (S-D) (C)
The second term develops a SOYD decimal value which, when multiplied by the
first term yields the remaining book value less net salvage value. Because
there is no market value after twenty years except salvage value, the product
of the first two terms declines to zero at the end of the twentieth year,
leaving only net salvage value thereafter. The line 28 process is thus
described as one tenth the difference of algorithm (C) minus (B), or (C-B)(.I).
Line 28 data development takes place with no input other than that in line 5C.
This feature avoids laborious manual data entry, and is particularly helpful
in comparisons involving additions and withdrawal of assets during the years
under study.
C-3
5. Line 18, Cost of Capital, is also derived from line 5C, Operations Overhead
Depreciation. The program transfers line 5C cost entries in cc 4-18 to the same
columns in line 18; here the net book value is calculated as in 5C, and one tenth
of this value is assigned to each year the asset is used in the years under study.
As noted earlier, straight-line depreciation results in a book value which is
greater than market value until full depreciation is taken. When assets are
withdrawn and disposed of before full depreciation, the net proceeds are more
than offset by the undepreciated value of the asset. The effect is one of
negative proceeds which translates as opportunity cost to the government for
the foregone opportunity of using the asset to end of its depreciated life.
This cost is accounted for by applying an opportunity cost rate of 10% of the
net book value to line 18 for each year in the period of performance. As with
line 28, line 18 data development takes place with no input other than that in
line 5C.
6. Conventional Circular A-76 calculations can be accomplished for lines 5C,
18, and 28, if desired, by alternate entries in lines 5J, 20, and 26, respec-
tively. This application, demonstrated in Appendix H, requires manual calcula-
tions for straight-line depreciation, cost of capital, and net proceeds from
disposal of assets, as well as multiple alternate entries. As in Appendix H,
this method may be used to bypass SOYD calculations, making net book value
equal to market value.
7. The A76 model, through its two associated software programs A761N and A760UT,
reflects A-76 directive guidance, provides for flexibility in the application of
inflation-and other factors, allows asset mix through additions and withdrawals,
and makes possible the rapid calculation of sensitivity data for quantitative
input to the decision process. The penalty for this flexibility is that the
C-4
user must be quite aware of the form of the input data (e.g., is it detailed or
summary data?) and be aware of the processes or subroutines which are initiated
as a result of data entries.
8. The A76IN program consists of 330 lines of BASIC language, the A760UT
program of 366 lines. When compiled, A760UT runs in 45 seconds, requires 40
CPUs, and will compute and accumulate data for 40 years or less, including
both period (annual) data and cumulative data.
C-5
8. -iK
APPENDIX D
- . - DATA I-NPUT FORMATrI ! F E
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D-4
APPENDIX E
SUMMARY DATA INPUTS
LINE # COST ELEMENT FIRST YEAR COST
In-House Performance
1 Direct Material -0-2 Material Overhead -0-3 Direct Labor 77,9884 Fringe Benefits on Direct Labor 20,2765 Operations Overhead 1,218,7686 Other Direct Cost 127,0527 General and Administrative Expense 116,7298 Inflation N/A9 Total 1,560,813
Performance by Contracting-Out
10 Contract Price (Leasing Cost) 4,688,37611 Transportation Cost -0-12 Contract Administration 187,53513 Government Furnished Property -0-14 Standby Maintenance -0-15 Other Costs -0-16 General and Administrative Expense 15,00317 Total 4,890,914
Additions and (Deductions)to In-HousePerformance
Add:18 Cost of Capital 316,54919 One Time New Start Costs -0-20 Other Costs (New Flatcar Procurement) 5,359,51521 Deduct Other Costs -0-22 Total 5,676,064
Additions and (Deductions) toContracting-Out Performance
23 Cost of Capital on Government Furnished -0-Facilities
24 Utilization of Government Capacity -0-25 One-Time Conversion Costs 50,00026 Other Costs -0-
Deduct:27 Federal Income Taxes (93,768)28 Net Proceeds from Disposal of Assets 313,70029 Other Costs -0-30 Total 226,182
E-1
LINE # COST ELEMENT FIRST YEAR COST
Minimum Cost Differential
31 New Start -0-
32 Conversion 48,351
Summary
33 Adjusted Cost of In-House Performance 7,236,877(Line 9 + Line 22 + 31)
34 Adjusted Cost of Contracting-Out 5,165,447Performance
Difference 2,071,430
Other inputs provided by sponsor included:
Summary Depreciation Schedule, from which was developedthe Schedule for Removal and Addition of Flatcars
DOD Deflators dated 5 May 1980
E-2
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APPENDIX F
USING THE A76 PROGRAMS
(Key on following page)
: ELLO Q• "P ACCOUNT PASSWORD:__-
-CE ITT B.KI.E2. FRI, AUG , 1981, 10-45 AM.
B. 13 (4WD) BASIC (C)HEWLETT-PRCKR D CC 1979IN'61N
-r4TE:- FILE- :;ME NOW - F+76XMPLEi 2 3 4 5 6 7
n '4='67?:1 01- -':78qf 123456789t12345670901234567890123456,7890123456790 12345678'
Z -- .797 :3----19'_1_ . :____ 0 0010 i. 31 oi-52:3l1:
2 3 4 5 6 7._B45678901234567902345678912345678901234567890123456890123456 7 8 9 01 2 3 4 567-8
5000000 2000 8024
" FILE PRIMT-OUT NEEDED (Y/M)?Y Q1 2 3 4 5 6 7
:456789012345678901234567890134567890123456789012:3457890123456789'134567:'. 77%6BSOODIRECT LRBOR CIVILIF+M 079700000000 10 0 QI08019rIIQ
187173000PHS C[HERD DEPRECIATION 00001":0000010 20100528140.-5B 50000000ME TIME COMV COSTS LABOR 000000002000 '3 000080-iwC:
-ErCORD NUMBER TO DELETE (USE "0" TO EXIT FROM DELETION ROUTINE)?3/\-'NE NUMBER 3 H)#S NOW BEEN DELETED 9-ECORD NUMBER TO DELETE (USE "0- TO EYIT FRO1M DELETION ROUTINE)?('"':ED A NEW PRINTOUT FOR EDITING (Y/M)? ti--riT TO MAKE ADDITIONS TO THE FILE (Ylw'-f? M
END OF PROGRAM "76IN"
:RUN CR76OUT
ENTER FILE NAPME NOWI A76XMPLE. 3HOW MANY YEARS ARE TO3 BE STUDIED? -1 15HOW. MANY YERSP ARE TO3 BE STUDIED? 4QSTARTING WITH WHICH YEAR? 80'STANDBY ....... mOW COMPUTIFG....
F-1
KEY - USING THE A76 PROGRAMS
1. Sign on, provide password when requested.
2. Request BASIC language.
3. Call program A761N.
4. Provide filename.
5. Enter data after prompt.
6. Enter "Y" to request another header if desired.
7. Enter "X" to signal completion of data input.
8. Request file printout if needed.
9. Request record deletion if required.
10. Exit from deletion routine when desired.
11. Request new printout or additions if required.
12. If printer output is desired, enter "FILE BASLIST:DEV=LP."If terminal output is desired, go to step 13.
13. Call program CA760UT (the compiled version of A760UT).
14. Identify file to be used.
15. Enter "-l" for cumulative data as well as annual (period) data.Enter number of years to be studied and the starting year.
F-2
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FILES A76SEN1 AND A76SEN2
CALCULATION OF MEAN (AVERAGE) COSTS FOR LINE 20 OTHER COSTS
IN LIEU OF LINE 18 COST OF CAPITAL
1 2 3 4 5 6 7C 0 S T YEARS IN USE MEAN YEARS COLUMN 2
FROM PAGE NET FROM TO IN STUDY MEAN TIMES ANNUAL TIMESE-3 (.99)(COST) IN STUDY DEPRECIATION COLUMN 6
187,173 185,301 52 81 1 .5 .0125 2,316788,158 780,276 82 19 37 18.5 .4625 360,878
2,513,466 2,488,331 52 82 2 1.0 .0250 62 20824,034 23,794 53 82 1 1.0 .0250 596
11,781,836 11 ,664,018 83 19 36 18.0 .4500 5,248,8081,153,632 ,142,096 53 83 3 1.5 .0375 42,82912,842,201 12,713,779 84 19 35 17.5 .4375 5,562,2781,153,632 1,142.096 53 84 4 2.0 .0500 57,105
13,997,686 13,857,709 85 19 34 17.0 .4250 5,889,5261,153,632 1,142,096 53 85 5 2.5 .0625 71,38115,258,018 15,105,438 86 19 33 16.5 .4125 6,230,9931,153,632 1,142,096 53 86 6 3.0 .0750 85,65716,630,764 16,464,456 87 19 32 16.0 .4000 6,585,7821,153,632 1 1142,096 53 87 7 3.5 .0875 99,93318,127,814 17,946,536 88 19 31 15.5 .3875 6,954,2831,153,632 1 ,142,096 53 88 8 4.0 .1000 114,2103,910,615 3,871,509 89 19 30 15.0 .3750 1,451,816
96,136 95,175 73 89 9 4.5 .1125 10,707
NOTE: Column 2 is net cost for depreciation after removal of 1% salvage value.
G-34
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APPENDIX H
SUMMARY - SENSITIVITY ANALYSIS
FILE LINE 40 YR DATA (000000)NAME DATA NR PERIOD $ CUM $ REMARKS
A76BASE Base data. 33 33.2 635.4 In-HouseIn-House depreciatesSOYD 20 years. 34 139.5 1,739.9 Contract
35 106.3 1,104.5 In-HouseAdvantage
Ratio In-House/ 24% 37%Contract
A76SEN1 Base data. 33 35.6 584.4 In-HouseIn-House depreciates40 years straight-line. 34 138.2 1,622.0 Contract
35 102.5 1,037.6 In-HouseAdvantage
Ratio In-House/Contract 26% 36%
A76SEN2 A76SENI 33 35.6 584.4 In-House
Leased flatcarsdepreciate uninflated40 years straight-line. 34 89.1 1,094.4 Contract
35 53.5 510.0 In-HouseAdvantage
Ratio In-House/Contract 4C 53%
A76SEN3 Base data. 33 5.1 319.5 In-HouseNo inflation.
34 6.2 311.7 Contract
35 1.1 7.8 In-HouseAdvantagein Period
ContractAdvantage
Ratio In-House/ 82% 103% in CumContract Crossover
in 1984Crossbackin 1999
H-1
ANNUAL IN-HOUSE COST AS A PERCENT OF ANNUAL CONTRACT COST
Year 1 5 10 15 20 25 30 35 40File Name ___ _,_
A76BASE 36 82 106 67 48 38 31 27 24
A76SENI 32 61 85 63 49 40 33 29 26
A76SEN2 32 69 106 86 70 59 50 44 40
A76SEN3 36 104 170 120 99 90 87 85 82
H-2
ABOUT SENSITIVITY ANALYSIS
1. Sensitivity analysis measures the effects upon the outcome of varying
the values of input elements. This aids in identifying cost drivers, helps
answer "what if" questions concerning alternate resource mixes, and
reduces uncertainty when using estimated or marginally validated data.
The usual approach is to vary the principal cost elements one at a time
by a percentage, usually plus or minus ten percent, and observe the
effect percentagewise upon the outcome. The change in the effect then
becomes the basis for subjective consideration in the decision process.
2. Inspection of input data in the DFRIF case indicates two probable
cost drivers, acquisition costs and maintenance costs. In-house acquisi-
tion costs are displayed in lines 5C or 5J of the file data; in-house mainte-
nance in line 5E. Contract acquisition and maintenance, as well as other
contractor costs and profit margin, are rolled up in line 10. In-house
maintenance costs are not evaluated in this sersitivity analysis because of
lack of estimated maintenance costs for new flatcars and because expert
Opinion holds that state-of-the-art design results in decreased maintenance
costs as compared to the old flatcars. Other cost elements are relatively
so small that even major variations in their values would not change the
outcome.
3. With one exception, file A76BASE provides input which is in turn
H-3
processed by A76OUT in accordance with Circular A-76. As discussed
in Appendix C, in-house assets are depreciated over 20 years through
sum-of-the-years digits; this to place in-house depreciation on the same
or similar basis as the private sector. Summary results are shown on
pages H-I and H-2. Sensitivity run number one, identified as file
A76SEN1, depreciates government assets on a straight line basis over 40
years. This results in small changes which are attributable to the dif-
ference in undepreciated asset values in the two runs. As expected, there
is no change in the outcome. In sensitivity files SENi and SEN2, it was
necessary to make entries in lines 05J, 20, and 26 for lines 05C, 18, and
28 respectively because 18 and 28 receive their inputs via software from
line 05C. In line 20, a mean (average) net book value was used in each of
the 18 increments of assets. This was done to avoid- a separate line entry
for each year of the study. This understates cost of capital in early years
and overstates it in later years. Because there is no inflation involved,
this has no effect on the outcome. This use of alternate lines demonstrates
the flexibility of the A76 programs.
4. Sensitivity run number two, file A76SENZ, assumes equal acquisition
costs of flatcars to both Government and contractor, and depreciates the
leased flatcars on a straight-line basis over 40 years. This removes the
contractor's flatcar assets from the 9% inflation rate applied to the contract,
and depreciates those assets on the same basis as in-house assets. As
H-4
expected, this considerably reduces contract costs and increases in-house
to contractor ratios. The outc~me is unchanged and the in-house advantage
continues to be very large.
5. Ratios at five year intervals of annual in-house cost as a percent of
annual contract cost are shown on page H-2. The high ratios between the
fifth and tenth year result from withdrawal of assets from the DFRIF
before the end of their depreciated life. After that, the continuing downward
trend suggests that nonidentified contractor costs are being inflated, perhaps
improperly. Review of DFRIF data entries on pages E-4 and E-5, however,
shows nearly equal inflation applied to in-house and to contractor cost ele-
ments. It may be that contractor pricing includes unknown non-quantitative
considerations or non-cash elements. A large industrial chemical corpora-
tion using railway tank cars observes that their calculations always favor
buy over lease options. To compensate for non-quantitative costs and
risks of ownership, this corporation requires a net purchasing advantage
of five to ten percent. Non-quantitative, non-cash elements may include:
a. Risk management, particularly during periods of inflation,
b. Railcar availability,
c. Ownership downtime versus credit against lease payments,
d. Risk of major repair, due to engineering defect or to Government
mandated or state-of-the-art design changes,
e. Liabilities associated with an accident,
H-5
f. Costs of management time, or
g. Risk of inaccurate cost projections.
6. Sensitivity run number three, file A76SEN3, shows effects upon analy-
sis of. zero inflation. The fortieth year in-house cost is then 82% of
contract cost, still below a net purchasing advantage of five to ten percent
noted in the previous paragraph. The fortieth year cumulative contract
advantage of 3% may be sufficient to convert from in-house (buy) to contract
(lease) action. This apparent advantage may be caused by cost of capital
on disposal losses. There is a fifth year crossover from in-house to
contract, and a twentieth year crossback from contract to in-house. This
is caused by depreciation losses on old equipment withdrawn from service,
higher dollar depreciation on new equipment being placed ir service, and
cost of capital on disposal losses.
H-6
APPENDIX I
RECORD DEFINITION
Position Name
1-2 LINE A-76 Study line number3 SUBL A-76 Study sub-line letter
4-16 $ Dollars17-18 Cents4-18 DC Dollar and Cents Costs or Acquisition Value
53-56 INFL Inflation Factor (4 decimal fraction places)57-60 MARK Mark-Up Factor (4 decimal fraction places)61-64 RATE Rate Factor (4 decimal fraction places)65-68 - Reserved for future expansion69-72 SALV Salvage Value Factor (4 decimal fraction places),
expressed as a fractional portion of DC (appliesLINE/SUBL 05C only)
73-74 BY Begin Year (two place integer)For LINE/SUBL 05C (depreciation) -
Last two digits of the year in which the asset(s)were or will be placed in service
For other LINE/SUBL(s) -Last two digits of the year in which the databecomes valid for the A-76 Study (normallythe first year of the A-76 Study).
75-76 EY End Year (two place integer)For LINE/SUBL 05C (depreciation) -
Last two digits of the last whole year inwhich the assets will remain in service.
For other LINE/SUBL(s) -Last two digits of the year in which the dataremains valid for the A-76 Study (normally thelast year of the A-76 Study).
77-78 AL Asset Life (applies LINE/SUBL 05C only)79 - Reserved for future expansion
I-I
X 5133: #0385a bNI*.L5O: LP * FRL, MAR 20# 19d1, 12:51 PM#5133; OUJ35 O NIS.LSO: LP * FfkL, MAR 20p 1961p 12:ts pmq88133! OU345 bxlS.LSU; LP * FRI, MAR 20v 1961p 12:bl PM
e 10bN REM PREPARE1) 6Y aq. H. dHISENOINEt AUTUVUN 87-32b4/35b8o U ,
6b~:"BUILD XXXXAXXX1RC=80,FA5CII*70 INPUT "ENTER IENMNO - "#CS
90 bYSTE.M XedS100 IF X<00 ANU N~UT XX279 THEN 1)0
0 ill) PRINT *OUILD FAILEU. ENMOH NUMBER *Ix120 51UP130 1UEND
0 140 FILE$150 ASSIGN CS,1,X160 IF X-'-0 THEN DO0
o 170 Pt(INT "ASSIGNMENT STATEMENT FAILkOe ENRUR NUNSER ;loo STUP190 DUENI)200 DIM ASE791210 DIM U13 CO0)22V DIM DS(32t5UJ2 30 DIM Q'$ 150240 DIM R85(2J250 DIM USI.SJ2* Ulo1)m. UOS LOWOf U1S L801270 IF IYiPt1)23 Thtri 3dU260 RESTUme X12 90 LINPUT ;A300 O1N LN) 01 ThiLN 320310 GIO 290
330 S=
" 12345b789Ql23M5b75901a3456790134b79Q1Z345b7d91a345b789Q12346567890 123456789"
* 340 PRIlNT 0;S
0 678901234567b9m370 FUR 1:1 TO 1000380 PHINT Chk*(1251,
390 F=QvF1:0#F~z0tF3=0400 LINPU NNSCAS
420 U1S:&
567 8901a3L4 57 89'430 IF LEN(Ab3 479 THEM4 DU
480aG IF A311#1J"Y' THEN O490 UUSZG
500 u15za* 1234676917d 567690123456781a3"s67e 91s' 5678912345b76901a3a567890123456789"
510 PRINT uO4;UIS;o 520 GUNU 380
530) DOMN5'40 REM i3HEAK-UUT PROCEDURE
0 50 IF ASil,1Jz"X* THEN U
50 GuTO X.EbA4,I O L ENTERED DATA nITH ASCII CHAR£ACTER 4126b00 4F A~lAg.1(6OR NUM(AS 1,1JJ351 THEN UlSL2t2J2ChRS(lc~b)
o 610 IF NUr41Afj4)4A 4NUM(A8ldo2JJ-*5? TMLN Ul3L,JJChX4(l40J620 IF A3L11 2J: 00f4 THEN U0630 PRINT 6
*THIS LINE NUT ACC6PTEVI INFLATION 13 INC:.UDED IN INUIVIDUAL LlNE6
640 PNINT UOS;UIS;o 650 GOTO 360660 OUL11O670 IF A3(lr2J~wl8' OR A411,21=0280 THEN 00
* boo PRINT &"THIb LINE NUT ACCEPTEDI DATA FOR A-76 LINES Old AND 028 ARE OER16
VED FROM LINE #05Cp UPi'S UHLAD DEPRECIATION** 690 PRINT U04;UL4;
700 GOTO 380
720 IF AS1,2J="09" ON AsL1,2j="17" OR ASllv2j=22" ON A5[1,2Jm*30"&
THEN 1930730 IF A51#132 " AND A31o1,0J3b6 THEN 1930I
* 740 F0:NUM(ASt1#31)750 IF AS1,21Jz2" THEN UO760 IF FO)-bM AND FIJ(7b THEN 790
* 770 U1I(4v4:CHN;§(12bJ780 GUTO 1320790 ONO
* 800 IF AD1,2J="Q4 OR A$1lv2J="06 OR ASE1 121207" ON A$E1,2JZ08"&THEN 0O
810 IF F0:.S2 THEN 840
820 UlS1MMJZCP1R*(I26J6M0 DOENU
* 850 IF A&(l,21210" OR A3C1,2J:"12" THEN 008b0 IF FO:32 THLN 690870 U1S1MMJ=LhN~p(12b)
* 860 GOTO 1320 *890 OENO900 IF ASI(t12]21 OR A3tl#1213' UN A3(l12J='14* OR A3l1,21z15*&
* OR AILl#,eJz3 32" THLN D0910 IF FOzb5 UN Fuzbb THEN 940
920) U131MMJCHNSC12b)* 930 GUTU 1320
950 If Ab(1,2J%2!5' ANG A411,2J4030" THEN DOO 960 IF F0232 THLN 990
970 U1sq,jCHk5(12b)
980 LU0TO 13d0 1OOA312~3'T~~D
O 10 0 IF ASLI,2ijzmO3 AND AS(12J="j6" TUiL 00l2="3 H~V1010 IF FO:3d ThEN 10901070 U~4C1~1bo 108 GOTU 13201090) DUENO1050 IF Aail#,:2' TAN DOI2422 HNDlo111 IF FO=32 AHN 1090 TEN111120 U1l5(.QZ:CHwN(12bj
0 1130 GOTU 1320
1i00 IF A5(1,dJmm2/A THN AOU 2 .~.uTHND0 1110 IF F04b9 ANv) F03,64 THLN 1190
1170 U14 L4# 41 CHW3(I obl1130 GOTO 13e0
0 1190 OENDO 1100 IF As~l12Jm"21 TUN DOlJ=_.* hNO
110 IF F04b9 ANDu F026'4 TmEN 11901170 U1SCQ4J:1CHkS(12b)
* 1180 GUTU 132011940 UOENO1200 IF ASI1,2J="Q0* THEN DO
* 1210 IF F0O<7 AND FO084 THEN 1e801270 U1$(4,'4JZCHNS(12b)
1280 DOEND
* 1290 CONVLRT ASL73#74J TO F0#32201300 CON4VENT ASL75#IbJ Tu F0,32t)01310 IF ASE1,31=005CP ThLN CUNVI.NT ASL77,70J 7O FO,3280
* 1320 FOR 1=53 TO 791330 IF ASL~l,I1J=CMRS(32) THEN ASCI1.IlljCHHS(Q8)13'40 IF A4LI1,I1J2'CHI4(47J AND AS(11,1114CHNS(58) THEN 1370
1360 F2=1
1370 NEXT 11* 13830 FUR 1124 TO 18
1390 IF AS[I11 IlJZCHR3(3?) AND F'1~l THEN 144014.00 Fal
* 1Q10 IF A$Elll1,ICRS(47) ANDU ASCIl#IlJ4CHNS(5dJ THEN 1440)1Q20 U13(II1v1I1~1J:CHKN%(126)1Q30 F3=1
* 1Q40 NEXT 111450 IF F321 THEN 1490l4bO IF Aa(18,18W " THEN A4118,18J3"0
* 1470 CONVERT A~iQ,18J TO Fl1Q80 IF F1=0 THLN Ul 119,193 :CMN*(12bJ1490 FOR 11;2 TO 19
* 1500 IF U1L1IJ~~t(2JTHEN 15201510 F2=11520 NEXT 11
* 1530 FUN 11=54 TO 801540 IF U13111 j43CHR6(12b) THEN 15801550 Fac1
* 1560 NtXT It
1570 If F2=1 THEN 00
159() 60[U~ 1801600 DUEND1610 IF AShJ, 2'i"' UN ASilp3WIlXA' UN ASLi.31z"13A' OR A3(IX31;&
0140' UN ASl1,3J~m15A" TtQ.N U')1620 CONVENT A417#J TU C163') CONVENT A4L75,76J TU Cl
0 1640 IF C-1C1 THEN C1:CI,1001650 IF Cl-C+39 Thtiw U')
0 l26)oU1lt77r77JzCnM(14b)1670 PRINT UUS;u14;1660 -GUTUJ.38')o 1690 Otiq1700 GcF '1~
1130 CUNVERT Cl TO 81517"'0 IF CI=10000 THN 14=0000Q
*_ 1750 IF LLN(814)<4 THEN DO1760 U152006+0131770 GOT') 175u
o 1780 DUEND179') ASC61#64J~kiIS1800 DOEN')
* 1610 IF ASlr34;'USC' THEN 00)ioa0 CONVLkT A4Wi??M TU C1830 CONVENT A-%(75,7bJ TU Cl
* 1640 CONVERT AS(77#7dJ Wu C?1.650 IF C1cC THiEN C1:(1,1001860 IF C2aC1.1-C THEN OU
* 1870 PRINT"TERM OF ASSET S6.RVICE 13 LONGER THAT A3SET DEPRECIAtULE LIFE. RE-&
DOE* 1660 PRINT U04;O1Sz
1890 6010 3601900 DOEND
* 1910 DOEND19?.0 GOT') 19601930 PRINT 'NU INPUT ALLU"E0 ON A SUB-TUTAL LINEI NE-DO*
* 1940 PRINT O0S;Ul5;1950) GUO 3801960 IF Aa1,312"Q1A" THEN AS(19r5aJ=6
* 'DIN HAT GSA WMHLtSALE a
1970 IF AS1#3iz'016' THEN A3(19p52jZ6'01k MAT GSA RETAIL
1980 IF A8LES012'UIC' THEN A6119P521=6"DIN MAT GSA NUNSTUI4ES
1990 IF AS3I.12010' THtEN' AS[19,52IX6* 'DIN MAT OLA AMlULESALt *fUCJ FUND)
ago0 IF ASLI#31='010. THEN A4119#52JZ&'DIN MAI DLA DINECT 3TUCK FUND p
2010i IF AS1.31a"U1F THmt.' Ab(19#5?126'DIR MAT OTHER
agau IF AS3JS'Oa*0AW THEN A3t19v5SaJz&* MAT UtiAi) LAtSON 0
2030 IF .As11#3i:'oad" TME14 ASII9,5?19&"MAT UHEAO LAbOR FWNN6E bEN
0 20910 IF ASL,JJs*02C' ThitNA39#2=
1-5
MA OEAO TRAVEL
v MAT OHEAU UJPLRIAYING SUPPLIES aI2060 IFAS(I,3J2'02E" THEN~ A5L19p52Jm&"MAT OHEAD MAINT
S 2070 IF A41,3J'02F' THE1N ASLI9,52JZ6'MAT UMEAD $FFICE SUPPLIES0
2080 IF A~iL1,SZ'02G" rHE14 A5C19o52J=6o MAT OhEAI) UTILITIESa2090 IF Ai(lv3J:'g2I1 THLN A4 19,52J Z6
'MAT UMEAi ULtPECIATIUNZ 100 IF A~tI1,SJz"U21" THIEN ASC19#521=4
'MAT (jrkAU RNIT2110 IF.A~l1,3JZ'02J" THEN ASL19o521=6
* MAT UHEA0 ALLOCATEDv2120 IF ASC1,3iJ=Odi(' THEN A~I19,52jzfi
"MAT UHEAO UTtO 2130 IF Aai1,3JZ'U3 " THEN A.!E19f5ajz6
'DIl4(CT LAdU~v CIVILIAN21d40 IF ASI1,)z'OQ' THEtN A$CI9r5aJ:6
NFRIN6iE dtN VIiR LAbUN2150 IF A4(1,J:'0QtA" THEN A3I19r52J=a
'OPNS DOiEAD INUIRECT LAoUR CIV a
O 2160 IF ASC1,3i:'O50" THEN A~i19,52)z6'DPNS OHEAU INOIRECT MATL/SUPPLILS
2170 IF A311#332'05C" ThEN AS[19#526" 'PNS ODn.AO ULPlikCIATIU4
2189 IF AS(1,SiZ'05Q' IKLN Ab(19,2:z6"OPNS (HtAU XLNT
* 2190 IF A~j1.3Jz'uSE' THEN AS119,5212A"OPNS HEAD MAINT & NRtFAIR m
2200o IF A5(1,3JmNV5F" ThtN AS~l9v5P2Jmd* 'OPNS UMEAU SPT CUSTS *2210 IF AS(1,Si:"95Gm THEN A4C19#521=6
'QPNS OHLAU UTILITIES* 2220 IF A(1,.SJ="05H' THEN A419S2326
"OPN5 UMLAU DiSuWAN4CE2230 IF A~lgs3Jz"05I' THEN A~t19,52Jm&
* 'PN5 OhEAU OTIME 6UTei FREm PAY22'40 IF A&(1,1Jz"WI)J" THEN A4119,~d)Z&
N0PNS UJNEAV OmhW LUST$ o
* 2250 IF AWC1,s3;05I' THEN A$jj9,52j=6MIND LAtlfdEII MIL, PC6 CObTS# COMM
21260 IF AW(ISJ2'o5L THL.N W~19#521z&* INU LAtst8EN NIL, PCS LOjTSt ENL I
2270 If A41,3JJZ"05M" THEN ASL19,52j-;6"IND LAd.8EN MALtUPER APP'S bI'T#CUMMo
* 2P280 IF AS(1,3JZ"Q5Nm THEN A~it19,b)ejr.OIND LA86~mi MILPUPEW APPS SPTPENL
2290 IF A5(l#3J'-Q0D THEN A~kl9#b22m* '"IND LAd~bEM MlLv RETIk6MENTv CUMM'
2300 IF A~i11u3JZ"O!)P' THEN A,!(19#5eJ=&'INO LAd6btA MIL, RETIil.MENT# LNL q
* 2310 IF A*L1,J:'u(5Um THEN AS119#52126OOPNS OHEAD CUMMUNICAT~uN3
2.320 IF AhjI,1,J3'0QtN THEN ASL19o52)z&* 'OUPII§ UMEAU MIL UASE PAY & ALLOIh
2350~ IF ASLI,232'U6 THfN A)l19#t)2JrA'0TH OIR CUST4
40430 IF AS1,22'07' THEN A3(191522z&
1-6
NG&A EXP2350 IF A~ijl,21m"10w THEN AS(19t52lZ6
* "CONTRACT PWICE2360 IF A$(I#5JZ"l1A" THEN ASL19p52J=6
"TRANbPWKTATIOil NUNRECUR* 2370 IF AS(ls3Jm"llk~m THEN A4M19,2124
"TRANS RECURd3b0 IF A411#2Jm*10" THEN AS(19#52JZ6
o WCUNTKACT UI2390 IF A3(I,3J="13A" THLN AS(19#523=6
*GOV FURN PRUP NONRdCUR0 2400 IF A*Ll#3J="1io" TMH.I AS119P52J26
PGOV FUiNN PHOP XECUR 42410 IF AS(1,3i:"1MA" (HEN ASl19r521Z&
o "TANJasY MAINT Nilt2420 IF ASl1,3JZ'14tl" TH*EN AMUL9t52lm&
NSTANDBY MAINT Ii.C.Usio 2430 IF AS(11 3J2"1'A" TflN 4~.1.2
2440 IF A~fd1.5J;;"15" THEN AStL9*52J=6
"OTHER COSTS RLCuR
2450 IF ASl1,2Jm"lb* THEN 43119s21=6"GEN & AUMIN LAPI
Q 24b0 IF AWled:1"d TMEN AS&19r52Jm&NCOST CAPPNEr BA VAL. ASSETS RETAINU"
2470 IF ASil12l=4190 THEN ASE19,521=6* "ONE TIME Nc~g START COSTS
2L480 IF AS(1,d2i"20" THEN AS(19152J:6NOTHER COST.) A00
* 2490 IF AStlI2lm"21" THEN ASE19p521=6&"OTHER CObiS UEDUCT
e500 IF A3(lr3J=*25C" THEN A4119v521=6
* "ONE TIME CU1NV COSTS OtHER2510 IF AS(1,2J~m26m THEN ASl19r52J=&
'OTHER COSTS AD2520 If AS(1,2i"'29" THEN A1*(9r52j=&
"OTHER COSTS DEDUCT2530 IF A5(lpZi="dJ* THEN AS19#5212&
* "COST OF CAP ON F
2540 IF AS1,Sji"24A" THEN ASE191521=6NUTIL OF 6OV CAP STANDOY COSTS
* 2550 IF A5C1.5i"24d" THEN A~lL19t52i"UTIL GOV CAP OISPOSTN 14ET PROCEEDS"
2560 IF AS(I,3J='24C" THEN A~l19p54dJ=&
80 UTLGOV CAP UNDLROTILIZATN CuSTS"257 IFAS~l1,Si"2t)A" THLN ASE19#52I:6"ONL TIME CONV COSTS MATERIAL
* 2584 IF ASCIP1,3i"d" THEN ASIM952&NONE TIME CONV CUSTS LAISURI
2590 IF AWli,j:25D" THEN ASL19#521=6* "ONE TIME CUNV CUST4 66A
?b00 IF ASCI 321227" THEN ASC19#52J:&"FED INCOME TAXES DEDUCT
* b10 IF AS(1,2Jzw2d' THEN A4119,,52)=6INLiv PROCEEDS U13P OF ASSLTS DEDUCT"
2bZ0 IF A~t1#312"SlA" ThEN AEl19#54aJ=(a "NEN START DIR LAdUR
2630 IF A3(1,iJa"Sld* THEN ASC19#52J.&ON~ri-bTART INUIR LAdUR
* 2640 IF A511#..31L THEN ASll9vS2jz&
"NCo STAR CST OF CAP4LAU
* b70 IF A4L1IvJm"Sl" THEN 4(lo2
OCUNVEKbION CU4T UF INUIR LAu(JN2680 PRINT X1;A4
O 2090 NEXT 12700 RLSTUHL Ul112710 INPUT "AIS A FILE PRINT-OUT NEEUED (Y/N)? "fL8S
o 0220 IF L8W;N" ITHEN 002730 Z22-127440 PRINT #10
2750 PU40S~ ' END? OF PROGRAM 'jCHHRlt3'4)J&
2764 **Ud "Iia '*.9.r'J2780 OQLnIO0790 IF Lb4'C)-Yw THEN 271Vd*Qo PR INT2810 PRINT U0$;U1SP420 FUR 1:1 10 1000
.Q 830 LINPUT 1I;A42040 UN END #1 THEN 288028350 IF ASC1,1J"* 0 THEN 2o80
* 2860 PRINT USING 4d7U;ASC1,b44iI,AS(69v79J2570 IM~AGL a ",6'4A,40,lIA2880 NEXT I
* 2690 do=:iECCW2900 PRINT "ReCUKU NUMbr.R TO DELETE (Ust "tCHRS(34),"0*;CHiR$(344J;&
"TO EXIT FROM ULLETIUi'4 ,OUTINEJ";
* ?910 INPUT US*
2920 CONVERT US TO 12,29902930 IF 12)60-1 THiEN 3080
* ?9440 IF 1240 THEN 00a9bo PRI1NT WbAU LINE 'UMd8ER ENTERLD1 RE-OU"2960 RE5TUmE 41
* 2970 OUEND8980 GUTO 30102990 PRINT "NUN-NUMERIC ENTRYI HE-DO"
0 3000 GUTU 2900 *3010 IF 12m0 THEN 31'403020 REbTUaxE #1
0 30440 FRLaPU N11AI* 3030 FOR PU 1:1TO 2-
3050 UN LNO 01 INL.N 30800 30b0 NEXT 1 .
3070 GUTO 31103080 PRINT "LINE NUMBER IS TOO H16141 RE-006
* 3090 RESTORE 013100 GOTO 29003110 PRINT #1;"u
* 3120 PRINT *LINE NUMOER "112;*HAS NOIV bEEN DELETED"3130 6010 290031440 INPUT wNEEU A NEY1 PRINTOUT FUN EDITING (YIN)? "#L634 150 RESTUI4L X13160 IF *LOWY:" YHLNg 28103110 IF J.ao4)'"N" TMEN 31440
* 3180 INPUT wtdANT 7O MAKE A0DITIUNb TO THE FILE (YIN)? ",L84
J-8
0 19 IF 83" THEN 280
32£10 GOTU 27403220 ulE7'4,7'4JzCmNs(I2bJ
o 32'i0 (UTU 303250 U1l$7b#76JxCmib(12b)ilbg U14o 07 t77J MCHMSC ibJJ27U LITO 1310 '3260 u15C7o,7aJ:CmRNp(1ab)3290 u I 1 7919J:Cms(I b)o 3300 GUTU 13.20
o 1'9
PROGRAM VARIABLE DEFINITIONS A760UT
SSY Study Start Year (last two digits) [Operator Input]
YRS Number of years to be studied [Operator Input]
R Depreciation (straight line)
Rl Line 28 Value
13 AL value, but not to exceed 20
14 Sum-of-years-digits
15 EY value, but not to exceed 20
R2 Interim value used by program
M2 Array An array containing results of computations by year,by A-76 Study line number (e.g., IZ (year, linenumber)
Y6 Last year to be printed in the A-76 Study
These definitions, when applied to the structured systems analysis
flowchart which follows, provide a macro description which shows
hierarchical organization/program functions, describe relations of
these functions, and identify data flow interfaces.
1-10
AD-AI05 996 LOGISTICS STUDIES OFFICE (ALMC) FORT LEE VA F/6 15/SBUY OR LEASE COST MODEL - SELECTED RAILWAY EQUIPMENT(U)APR 81 J A DODGE, W H BRISENDINEp UNCLASIIED N
FLOWCHART IN STRUCTURED SYSTEMS ANALYSIS FORMAT
A760UT
For Record #1 to Record #1000
Get next recordIf end-of-file occurs before Record #1000, then go to summary routineIf the next record is blank, go to next recordIf Rate = 0, then Rate = 1If EY< BY, then new EY = Old EY + 100New BY = Old BY - SSY + 1New EY = Old EY - SSY + 1[Remark - Preceding 3 lines convert old BY and EY, based on calendaryear data, to a numerical relationship appropriate to a study beginningin Year 1" while variable 18 retains old BY value]
For Year I to YRS[Remark - YRS is number of years in study]If Year < BY or Year ) EY, go to next year[Remark - eliminates computations for lines which are not applicablein certain years; applies particularly to LINE/SUBL(s) 05C]
Initialize 14, 13, Rl, R, R2 to ZeroIf LINE/SUBL = 05C, then DO
If old BY ) 1, then new BY = 1[Remark - necessary for inflation indexing]
R = tOC - DC X SALV) X (I + INFL)(YRS - BY)
AL
If Year = EY, then DONew R = Old R X (AL + BY - Year)
End of IF-DO13 = ALIf AL ) 20, then 13 = 20[Remark - maximum of 20 years for use of sum-of-years-digits in
Line 28 of study]If Flag = 1, then skip following two lines15 = EYIf EY) 20, then 15 = 20I5 = 15 - 1For Year1 = 1 to 13
New 14 = Old 14 + YearNext Year1
[Remark - 14 becomes sum-of-years-digits]For Year2 = 1 to 15
New Rl = Old Rl + (DC - DC X SALV) X Year14
[Next Year2
New Rl - Old Rl + DC X SALV
New Rl = Old RI - DC X RATEB [Remark - Rate = disposal cost factor]
R2 - (DC - DC X SALV) X (AL + SY - Year - 1)AL
C
B R2 = Old R2 + DC X SALVNew RI = (Old RI - R2) X 10%New R2 = Old R2 X 10%
A New RI = Old R1 X (1 + INFL)(Year" BY)New M2 (Year, 18) = Old M2 (Year, 18) + R2New M2 (Year, 28) = Old M2 (Year, 28) + RlFlag = 1Skip next two lines-END OF IF-DO
R = DC X (1 + MARK) X RATE X (I + INFL)(Year - 1)For line numbers = 1 to 32If line number = LINE, then old M2 (Year, Line No.) = newM2 (Year, Line No.) + R
Next Line NumberNext Year
Next Record[Remark - Summary Routine follows]For Year = 1 to Last Year of Printout
For Line Number = 1 to 7New M2(Year, 9) = Old'M2 (Year, 9) + M2 (Year, Line Number)
Next Line NumberNext Year[Remark - Repeated to complete other subtotal lines in the A-76 Study]
1-12
NbIS.; MUU64 * dmlb~.LSU; LP' * FRI# MAN JUv 1981. letSI P14NS13: au364 * NIS.LbOI LP * FRI, MAN 2U 1901, le:51 FMOblS3 .10364 * bmlb.LbU: LP * FRI, MAR 20# IO1,P l :-1j pm
A~bUUT10 NtM PNEPARED BY n. H. OIENUIEP, AUTOVUN b87-32*o/3568P FUN JUE
• 20 REM DUUGct LUG STUDIES OFFICE# AHMY LOGISTICS MANAGLMLNT CENTtNr30 HEM FT LL&t VA 2360140 Ulm 6bL4OJCSL6J
* 50 W =UILU XAXXXXXX;RLCZ-6OtFrASCII*60 PRINT 1070 INPUT PLNTER FILE NAME NU - "PCs
o 80 b$|TI8JzC390 SY51EM Xedb
100 IF X40O AND NOT X:279 THEN UU
o 110 PRINT *UUILU FAILED. ENHUR NUMBER RIX120 5TuP130 DOENU
o 140 FHA
IbU IF 441- 7tgJ AWO 170 PRINeT 'ASSI16EM-E T.-'*-.l4T FAILED. ERROR NUMBER a ";X
180 STOP190 DUENU200 LUNG MC32,'J210 LUNG MIiOJ
220 LOUNG M2[dO#32J230 LUNG M4 5J240 LONG M5 EW250 LONG MbISJ2b0 LUNb MT[5J270 LONG H280 LUNG ml
* 29u LUNG H2300 LUNG Yb310 LUNG Y5
* 320 MAT M=ZER330 MAT MIzZER340 MAT M2=ZEN350 MAT M4=ZEN360 MAT MS=ZtN370 MAT MbmZEW380 MAT M7=ZtR.390 DIM A3180J
400 DIM b~bLdQJ* 410 DIM 0SL32,501420 DIM Ws tio)430 DIM ROS[21
S 440 DIM U3(3J450 F30#FZOP=I'R:ORI:UN2:0VU0O44bO Z2:-1
* 470 INPUT OHOn MANY YEAR .ARE TO UE STUDIED? NrY5460 IF V540 THEN UO490 V7=1
* 500 SOTO 470510 OULNO520 IF Y500 THEN DO
• 530 PRINT a
3COMPUTER HAS BEEN CONFIGURED TO DO NUT MORE THAN 40 YEARS,%540 PRINT 0THLREFUREr YEARS TO WE STUUIED EdUALS 40.'
* 550 PRINT *IF UNSATISFACTORY# bEt TOUR PNOGRAMMHeN.
560 Y5340
570 DUENOO 560 YbY5
1-13
o 8'0 IF LN(TA314 TNOU610 A:""+
60 DU11233.U
o 87 CUNVLIIT T1+5 TO UIEZ1
o 700 GfUTIJ b8710 DOEaL)720 REM? 30 PRINT *3TANDt1Y..9...NO, COMPUTING.90..
?40 RfSrUME #1
O l0 LINPUT XI;A3770 ON ENO #I THEN 1530780 IF AS(1,1J:m " IMEi 7b0
* 790 CONVERT AbLI,2J TO Ml111#3330800, CONVERT ASLQ,183 TO M1121,3Q610 IF MI1 Ell :21 OR MI Ell Mel UK ME II11228 OR MI (II M29 THEN Ml (21 Z*MI 16
820 FOR 11:53 TO b9 bTEP '4
850 NEXCT 11860, If ASI1,3120Q5C" THEN 680
* 870 IF ME 15) :0 THEN rMl 151 z1860 FUR 11213 TO 17 STL.P 2690 CONVERT ASL1111*11 TO MII(II+1)/2-29I#3330
* 900 NEXT 11910 IF f41191Y7 AND M11814Y7 THEN 00920 M1C81r41lal00o
* 930 M1(9i=M1191+100940 0OJrN0950 IF 41 191 4I 1 TMI;N #11919M;141 3 100
* 960Q 4 MI6 1 m iJ -Y7+1970 MI 19i1 L91 -Y 7+950 lb=141 1W1
* 990 FUN 11:1 TO YS1000 IF 114M118 OK 11;-MI193 THEN 1480
1020 IF AICL,J:zQ5C" 1Ht~v D01030 IF Mlid)1?1 THiEN Ml ia] :1
* 1050 IF 1:mmli9i THE.N 001080 RZR*LM LIU] +ml LBI-11)1070 DOEND
* 108.0 132r1 L111090 IF M11101v20 THEN 13x20
1100 IF Fat ThkN 117V* 1110 152141 (vi
1120 IF 16301 AND MlI1Oj P#41191 -MI181 THEN 001130 15:1411101
* 1140 IF 15$-20 IHEN 152201180 IF ml IV) 1,0 THLN 15220g
* 1170 15215.1
1-14
1140 FOR 12=1 TO 13t1 d
1200 NT12MLJMC*l7)I/4
1270 GTU 120
1240 FUR IZ91 TU I51MlJ
12i90 Im N1+1(01 dJ -M1 L!J *M 1 [1 )a12/141300 NEXT 12
1 310 NIz"I+ 1a3 11La*141 17J
1340 R I =a I I W -4115
1360 *H=R2+4213 M 113705U1(1M13)*l.18)1380 R2UN*((I4(Ja1L.lU)
1390 M2L11,2ai:M21LL1,a8J4R1
o 1410 Fat* 1420 SOTO 1450
1430 DOt.NL* 14440 M1i*1M(JM15(M3J1*I-)
1450 FOR 12=1 TO 621460 IF 12=M1LII THEN M2LII.I2J=MeLI1#I2J+H
* 1470 NEXAT la1480 NEXT 111490 Fag
* 1500 MAT M7:ZZER1510 HGOIIZS1520 NEXT I
* 1530 FUR 1:1 TO Y61540 FUR list TO 71550 NEM M2(YEAN#9)2TOTAL OF LINES 1 THRU 7
* ibO MdjI,9J Z#e18I9J +me II1570 NEXT 111560 FUR 11=10 TO 1b
* 590 REM M2(YEAR,17)=T0TAL OF LINES 10 THRU 161600 M2Ll,17JzM2(1,171n42(I#IJ1610 NEXT 11
* 1620 FUN 11U18 TO 211630 REM M2(YLAR#22)zTOTAL OF LINES 18 THRU 21
* 1650 NEXT 111660 FUN 1183 TO 291070 REM M2(YEAN,3QJ:TOTAk. OF LINES 43 TMRU 29
* 1660 Md1I?30iflK2(I#iQi+M21IIjI1690 NEXT 111709 'IEMT II
* 1710 P0K 1a1 TO 161720 FUN lis1 TO 321730 M91I#IIuM21(fIe1o10
* 1740 kEMNUKUNU-UFF TO wkARWS OOLLARo .5 GOES Toi EVEN
1769 If ka.5 THEN OO 110 RxINT(MIII1)
1-15
1760 HImINT(MdLIIJ/m!)
1620 8AIJI41LI
18830 UNUo 1640 2lIJlTM(vl.blabo NEXT 11
.,) 188 NEXT I187v DSt1j="UINtCT MATER1IAL1600 D~p(cJm"iATtHIAL UVLNILADa
O 190 a(4J="UINtCT I.AdUtvu0 OSi Jz"FKIil46EbeuLFITS UN DiNECT LAdUH
19110 OS15J="UPLmATIUNS UVt.K4EAUo 19?0 U$Eb13"U~hEN UIKCT COSTS1931) f)S1Jz"kvtNLAL AN~D AUMli'lISTRATIVL tXIILNb8z1940 U J"INILATION - INCLUDED IN LINES 1-7o AS REQUIRED
; 1950 US 19J 9" TUfAL19b0 ObilUJWCUNTHALT PRNICE f197U0U 111 ZIJ" lNAiv4PuTATIUNa196%) 0L18tIJz*CUll1ACf AUmli,413 TWAT ION w19911 U8C 4J:"jiv~tmNT-FUtNlbtnL) PROPENTY?000 DSL14J&"STANUdY MAINTELNAN1CE2~ 010 US(1bJ=OuftKL COSTS82U0 USL~bJcwGtt4EAL ANU AUIISTi4ATIVL EXPENSE28)40 06117W~ TOTAL.2 0140 U3(1dJz"COST OF CAPITALU20S0 OSi1~jz*UNt-TIMt ii START CO5STS80b0 UaleOJz"UTnEN CUSTS tAuUITIOIIS)2 070 OSle1Jm'UTmEN COSTS LULUUCTIUN8J2000 DS L22J" TUTAL8090 DS33CUST UP CAVlIAL U'w GUV'T-FuNi~ISI*.D FACILITIES
* 100 D0zJ"OTIL1SATIUN UP GUVELiwMLNT CAPACITY2110 U4L?5i="UNL-TImL CONVERSION COSTS2120 DS[2bJzmOTD1tN GUSTS (ADDITION5)a 130 05 d7) ILUEIkAL IivCJMf TAXES2140) US lidJ (AiVIYUAL VALUE)21!)Q OSL29J=*Ofnk CUSTS LDEOUCTION5)2 160 0Os(311 r- TOTAL2170 OUbU1JNEWi bTANT2100 O5C3ji:CUlqvERSION! 190 MkM START UFPRI~INT ROUTINE2800 IMAkvL "LINE. 4"r22X#CUST LLEMENT",8?3Xr5("YEAR N,4Dt6A)?210 114AGE bVX#"PAGL 10.6#2U22280 IMAGE 80,". "r5QA,8Av5(I5OJ2230 IMAGE " '#5QAr4!Xv5(1U)ZZ40 PR4INT CTL('49)22850 FUN A4=1 10 Yb-4 STEP 5
8880 PRINT CTL('49)8870 PRINT USIili 22101P22880 PRI"mT8890 IF F=O TolkN O
230() PRINT WPENIU) UATAN
8Z380 IF P:1 TtN DO
83s0 PRINT "CUMULATIVE DATA"
23140 UOLNQ
d 370 PRINT USINhi 2200;(FUR Z7x1 TO 5#Zi2+A4+Z71a99+Y?)
1-16
4310 PRINT
Z420g FOR IL~1 TO 32
o 450 IF 11=21 THtN' GUbUb 26a~o IF Ila27 THLIJ GUSUd 4760
2470 IF 1:1=2 TMLN GUSUO ad0Ua 4dQ IF 11=23 THEN GU5$Jd 269O4490 IF X1:~l THtN GUbUo 040
11500 PINiJ USING U1.QIJERK2A'4 TO A+,~KI)2510 NEXT 11
d53U NEXT A'42biu IF Fz2 Toca JJ502 550 GUO 3Z29d~bo PRINT2570 PRINT "PkkFURMANCE 6Y CUNTNACTZNG-OUT (CHAPTER IVP25OU PRNINT2590 RETURN2600 F3=1
i 2b10 Gusud 22bo2bdQ FSzu2b40 PRINT "Oltik. CONSIDERKATIONS (CHAPILk VIP
* b'iO PRINT465 PRINT wADOITION3 ANL3 DEDUCTIONS(-) TO IN-HOUSE PERFORMANCE"abbQ PRINT200bl REM PRINT AUDI*26d0 RETURN2b9U PRINT040(e PRINT 'ADVITIONS A14D DiDUCTIONbt-) TO CONTRACTING OUT PERFURMANCEO??Iv PRINT2720 IRE PRINT ' ADDI"1 730 RETURN2740 PR.LrsT27!;0 PNIN7 "MINImM COST DIFFERENTIAL (CHAPTER VI)
* ibu PRINT9770 RETURN2780 RE14 PRINT U EOUCTI"
* 7911 RETURNibOU PRINT Pid. NET PRUCL.EU3 FROM DISPOSAL OF ASSETSPMU11 PRINT USING 92J00SLIIJ,(FOR I(3A4 TO A4*'6,MdLKfl1J)
* bao GUrU asic28,)Q PRINT
2640 PRINT *5UMMARY"I2860 PRINT 033* ADJUSTED COST OF IN-HOUSE PERFORMANCE"9870 Ito2660d FOR KaA'4 TO 4+
890 II+ML.?,dI.iiN(,2
2920 M11l=114TWML).5)2930 MstliINT(R5111+.5)
&950 M47 (1) M4 MI +M5 III
a9b0 NEXT' K* 197?0 152" (LINE 9.+ LINE 22~ IINE 31)
1-17
2980 GUSUO 3310 *a490 FUN 1:1 TO 5
* 3000 M'4 (iJ 4511M3010 sixT I3020 PNIllT
0 34j30 PRINT "344. AUJU3TeU COST OF CUNTMACTIN6i-OUT PEmFOHMANCE"30440 us=" CLIN4 17 + L1i'iE 30 + LINE 32)3050 GObUa 3310
2) 3060 FUN 1:1 To 5307 t M4 CIJ=Mb CIj3080 NEXT I
o 3090 PRINTJ5100 PRI.NT "35. COST OF IN-HOOSE OVLN/UNDtR(-)CUST UO3110 P~RINT CUNTNACTI~ti-OUT PENFURMANCe"
o 312%) Us=" (LINL 3.i - LINE 34)31.50 GOSUU 331031440 PH I'lT
S .3150 PRINT "36. COST OF f41*LZft~lfORANCE3160 (Us:" (LINE 3J + LINE 344)3170 FUN 1:1 TO 53180 M44(IJ:17 LIJ
3190 NEXTI
C 3210 RETURN3220 FUR 1=2 TO Yb3230 IF V7=0 TMEN GUTU 3.550I
* 32440 FUR 11:1 TO 3c!3450 REM CU.NVLNbLON UF M2 ARRAY FROM PERIOD TO CUMULATIVt TOTAL$
* 3270 NExT 113280 NcXT 13290 Fz1
* 3300 GUTU 22503310 PRINT USING 2230;WS,(FOR Kz1 TO 5oM44LMJJ3320 RETURN
* 3330 PRINT "FAILURE TO CONVENT -NON-NUMERIC DATA IN FILL".5.440 END3350 RESTORE 41
* .360 PRINT CTL(49)3310 PRINT
FILl* E DATA"
3350 PRINT3390 WW:OOLLAR ANT"
* 34400 PRINT USING 3410;0131410 IMA6iL X,"LINE", lOX, 1OA#144X.LEGEND",21X,"lNF-FAC",3X,"MIO-FAC",3XG
34440 UN END #I IhEN .5660
* 34450 IF Ai(1,1]" " Thlt.N 365034460 CONVERT ASL4,18J TO R
34460 CONVERT AS (53, 561 TO G
34490 6=6,'100003500 6=C6+1
30 CONVERT A*157tbOJ T 10)15420 G0ok00/1090
* 3540 CONVLNT A$JbItb41 TO G1
3550 G1ZGL/10000356 LF GlzO THE.N Glal
* 3570 CONVERT ASL69#72J TU G2£5.0 62=62/1u0UU3590 CONVERT AS173#74) Tu GJ3bUO CONVERT AS17 00b TO a4
3610 CONVLwT A*177#76J TO (i53bau COJNVERIT A4L11#4 TU G?U)39 PWINT O*INU £b'l;i7A33JRAS119g52JGGOuG,GaGSpG3d.,G536401 IMAI.E 2XdUA'4,1£U.dD,4XAeAp4XU.4,'lXU.404XO.4O.4XDo.4U,&
3650s NEXT I£660 ENO
1-1