Table 5.6.3-1 Roadway Expenditures1
Cost Allocation
Cost allocation (also called cost responsibility) refers to methods used to calculate the share
of roadway costs imposed by different vehicle classes, and how these costs compare with
roadway user payments by that class.2
, 3 Various methods are used to calculate roadway
construction and maintenance costs, including indirect costs such as the share of general
agency administrative costs that should be included when calculating the costs of a spective
program or project.4