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Transportation Costing Group announces Patent on Costing Methodology

Bethesda, MD – Transportation Costing Group, Inc. (TCG) announces the awarding of U.S. Patent No. 6,604,081 by the U.S. Patent and Trademark Office to Kenneth M. Manning and William R. Shults for the cost accounting formulas “Method for Analyzing Profitability of Freight Load Hauling Operations” on August 5, 2003. Messers. Manning and Shults are President and Executive Vice President, respectively, of TCG.

Ken Manning stated: “In our twenty-one years of providing Activity-Based Cost systems to the motor carrier industry, we have developed systems for both traditional LTL network carriers as well as irregular route carriers of all types; truckload, bulk, flatbed, reefer and LTL ‘loaded-to-ride’. We realized that our approach to costing irregular route freight on a round trip basis was unique to the industry. It accounts for empty mile costs as well as the profitability implications of lower rated ‘backhaul’ freight, and properly assigns costs to the loads or shipments comprising the entire round trip within which the freight moves. As a result, the costing process moves beyond the simplistic methods showing all headhaul freight as profitable and all backhaul freight as unprofitable. This methodology is incorporated into TL/CIS® as well as all other appropriate components of TCG’s Cost Information System product line.”

Transportation Costing Group is the provider of the most widely used suite of Activity-Based Costing models to the motor carrier industry. TCG provides models tailored to specific carrier operations. Information on the Activity-Based Costing Models and services offered by TCG, can be obtained by contacting Ken Manning at (800)328-9700, or by visiting the TCG web site at

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