What are the three phases of URCS?
Answer. Phase I is the collection of data and Special Studies (Variability Study, Switching Study; etc). Phase II is the calculating system average variable unit costs based on system data and cost relationships developed in Phase I. (Class I railroads only. Regional costs are compilation of Class I data.) Phase II is updated annually. Phase III is the Movement Costing Program which is used to estimates the system average variable and total costs of a shipment.