|Authors:||Harald Minken, Hanne Samstad|
|ISBN (digital version):||82-480-0560-7|
The current revision of the Public Road Administration's manual for cost benefit analysis (Handbook 140) extends the framework to cover multimodal analysis. This report sets out the accounting framework for multimodal analysis to be used in the handbook and provides formulas for computing all elements. There are four main sectors: travellers, operators, government and third parties. For each sector, costs and benefits are entered at perceived values, non-perceived costs are added, and transfers between sectors are entered explicitly in the accounts. The framework has been adapted to suit the lastest guidance on cost benefit analysis from the Ministry of Finance.