Excluded Amount

Most COPAS Accounting Procedures prior to COPAS 2012 require the application of freight equalization if trucking charges are greater than the Exluded Amount. Although actual trucking charges are primarily used as industry practice, since they are easily supported through vendor invoices, under many model forms freight equlization is still required in cases where actual transportation cost is greater than the cost between the railpoint and property, and the requirement for COPAS to publish the Exluded Amount is still in effect. By raising the excluded amount, the pool of invoices that Operators and Auditors have to examine for potential freight equiliization is reduced. COPAS Matierals Subcommittee determined the Excluded Amount is $1,600, effective April 1, 2015, based on an average of transportation costs, provided by several companies represented by the Materials Subcommittee, and comparable transportation routes. Table

COPAS Excluded Amount 1975 – 2018
DateExcluded Amount
COPAS 1962 until COPAS 1974 was published (1975)$100
COPAS 1975 until COPAS 1984 was published (1985)$200
COPAS 1984 until COPAS 1995 was published (1996)$400
Spring 1996 Council meeting to 2013$700
April 1, 2014$1,600
April 1, 2015$1,600
April 1, 2016$1,600
April 1, 2017$1,600
April 1, 2018$1,600
April 1, 2019$2,000