Review of Utilities Qualifying Expenditure shared between ‘TOCs’

All of the issues about which affect all stations where a TOC stops their trains, not just the stations they themselves run.

If they are not well managed (or if they are managed but not correctly recorded in the accounts) unreasonable costs can be shared by other Train Operating Companies that stop trains at the station concerned.

Entelrail can use analogies of similar stations to determine which qualifying Expenditure figures are reasonable. It can help you pose the right questions to ensure that the other TOC’s take action to reduce your TOC’s qualifying expenditure.

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