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    <title>Determination of average (Equalized) cost of Transportation</title>
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    <description>This standard prescribes uniform principles and record-keeping for determination of Equalized Transportation Cost, requiring separate presentation of transportation cost elements and exclusion of abnormal charges. It mandates detailed records for inward/outward movements, own-fleet and hired transport, and mode-specific costs, prescribes distance-weighted per-unit costing and an ordered hierarchy of apportionment bases, and sets out appendices for operating-cost statements, hired transport summary, and allocation of transport cost to product categories to compute averaged transport cost per unit.</description>
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