The structure of the Finnish material is similar, but not
identical, to that from Sweden. It comprises information for
the 1997–1999 period with 93 observations for both 1997
and 1998 and 92 observations for 1999.1 Each observation
relates to a track unit. Costs that are common for the
organization have also been allocated to the track unit level.
In contrast to Sweden, the Finns provide information about
spending on re-investments, such as track renewal.
From Table 2, it can be seen that the Finnish data set is
less detailed than the Swedish one. Thus, there is no
information available about the number of bridges and
tunnels. The average speed allowed on a track unit is used as
a proxy for quality, the logic being that higher speed is
allowed on track units with better quality. Information about
which district is responsible for maintaining a track unit is
not reported. Rather than the administrative categorization
of tracks into primary and secondary lines, the Finnish
material makes a distinction between lines that are,
respectively are not, electrified.