Increased throughput, Transport would have to increase its allocation of tank cars to Merseyside. Currently, the Transport Division could make this allocation out of excess capacity, although doing so would accelerate from 2012 to 2010 the need to purchase new rolling stock to support the anticipated growth of firm in other areas. The depreciable life of 10 years, but with proper maintenance, the cars could operate much longer. The rolling stock could not be used outside Britain because of differences in track gauge.
A memorandum from the controller of the Transport Division suggested that the cost of the tank cars should be included in the initial outlay of Merseyside’s capital program. But Greystock disagreed. He told Morris:
The Transport Division isn’t paying one pence of actual cash because of what we’re doing at Merseyside. In fact, we’re doing the company a favor in using its excess capacity. Even if an allocation has to be made somewhere, it should go on the Transport Division’s books. The way we’ve always evaluated projects in this company has been with the philosophy of “every tub on its own bottom” every division has to fend for itself. The Transport Division isn’t part of our own Intermediate Chemicals Group, so they should carry the allocation of rolling stock.