Average transportation cost standard prescribes uniform record keeping, apportionment methods, and exclusion of abnormal transport charges.

Uniform principles are prescribed for determining the average (equalized) cost of transportation by requiring separate record keeping, allocation, and apportionment of transportation expenses. The standard defines transportation cost to include freight, cartage, transit insurance, fleet operating cost, and incidental charges, but excludes detention and demurrage. It requires separate records for inward and outward movement, own fleet and hired transport, exempted and export goods, job work, trading goods, and other modes of transport, while abnormal and non-recurring costs are excluded from the computation.

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