Application No. 44176 Exhibit No. _--;::::-_91-___ \Jitness port;ec Date May I, 196z Commissioner HahWff Examiner Tho 01IJ 50 n

Cl-ILIFORNIA PUBLIC UTILITI1:,S COJw'llVIISSION TRkNSPORThTION DIVISION

f!,NGml!;hltn~G ECONOHICS BRkNCH PASSENG~ SECTION

THE. GRA Y Ln~E, INC. COMPARISON OF ESTIHAT;c;D REV~NUI:;c AND EXPENSES

BY APPLICANT AND BY P. U.C. ST.SF

AiPLICA TION NO. 44176

Sr:.n Francisco, California Albert C. Porter May 1, 1962 Associate Transportation Engineer

THE GRAY LINE INC. Sheet 1 of 4 COMPARISON OF ESTIMATED REVENUES AND EXPENSES

!

BY APPLICANT AND BY P.U.C. STAFF APPLICATION NO. 44176

Under Present Fares Difference

:Acct. : Sightseeing Total Sight-: : No. : Description Applicant:P.U.C.Staff:

5

Miles Operated 1,092,697 1,092,700 1,092,700 682,400 682,400

Operating Revenues ~i3201 Sightseeing $1,055,849 $1,055,849 $1,055,800 $1,055,849 $1,055,800 'w' 49 $ 49

3204 Race Track 143,286 143,288 143,300 12* 3211 Special Bus 472,175 472,175 472,200 25* 3900 Other 65,123 65,123 65,100 65,123 65 ~ 100 23 23

Total Revenues $1,736,433 $1,736,435 $1,736,400 $1,120,972 $1,120,900 $ 35 $ 72

Operating Expenses

Maintenance of Equipment 4110 Supervision $ 8,700 $ 5,600 $ 5,600 $ 3,500 .$ 2,900 $ - $ 600 4122 Service Equipment 258 200 200 125 100 25 4128 Buildings and Grounds 375 200 200 125 100 25 4131 Light, Heat, Power, etc. 3,783 2,400 2,400 1,500 1,300 200 4132 Other Service Expense 21,644 13,900 13,900 8,688 7,300 1,388 4140 Mechanics Hages 120 z111 82,263 78,300 51,414 43,300 3,963 8,114 4140 Wages Charged to Others (25: 476) 4140 Labor - Accident Repair 3,043 4141 Materials and Parts 71,969 71,969 60,500 44,980 37,200 11,469 7,780 4150 Servicing Equipment 68,026 70,321 65,000 56,257 32,600 5,321 23,657 4160 Tires and Tubes 11 723 11,723 11,700 7,327 6,800 23 527 4196 Joint Operating Expense-Net (~;049)

Total Account 4100 $ 281,107 $ 258,576 $ 237,800 $ 173,916 $131,600 $20,776$42,316

* Indicates Staff estimate is greater than applicant.

(Red figure)

Sheet 2 of 4 THE GRAY LINE, INC.

COMPARISON OF ESTIMATED REVENUES AND EXPENSES BY APPLICANT AND BY P.U.C. STAFF

APPLICATION NO. 44176

:Book Record: Under Present Fares Difference

:Acct. : Total Company

P.U.C. Sightseeing Total: Sight­: No. : Descri-ption Applicant :P.U.C.Staff:Company: s~eing

[4~- r~- (6) ----rn Transportation Expense

4210 Supervision $ 49,454 $ 51,695 $ 52,600 $ 33,395 $ 34,600 $ 905{:-$ 1,205* 4211 Supervision Expenses 1,222 1,222 1,200 789 800 22 11* 4220 Drivers' Wages 603,485 663,149 662,400 266,693 260,300 749 6,393 4230 Fuel 41,904 41,905 41,900 26,190 23,000 5 3,190 4240 Lubricants · 4,107 4,107 4,100 2,567 2,200 7 367 4250 Purchased Transportation 5,310 5,310 5,300 3,319 3,300 10 19 4262 Bridge Tolls 17,404 17,404 17,400 14,880 5,400 4 9,480 4264 Other 15 z529 15 z529 15~500 9z706 ~100 29 3z606

Total Account 4200 $ 738,415 $ 800,321 $ 800,400 $ 357,539 $ 335,700 $ 79*$21,839

Station E?g?ense 4311 Station Payroll $ 95,948 $ 90,238 $ 83,000 $ 90,238 $ 72,800 $ 7,238 $17,438 4331 Company Agency Commission Stations 2,558 2,558 2,600 2,558 2,300 42* 258 4331 Commissions Paid 124 z198 1242198 1272 700 117,673 113,700 3,502* 3,973

Total Account 4300 f 222) 704 $ 216,994 $ 213,300 $ 210,469 $ 188,800 $ 3,694 $21,669

Traffic and Advertising 4410 Salaries and '\vages $ 21,525 $ 23,000 $ 23,100 $ 21,850 $ 14,400 $ 100*$ 7,450 4411 Expenses 12,107 12,107 12,100 10,896 7,600 7 3,296 4430 Tariffs and Schedules 4440 Tickets and Baggage Checks 2,438 2,438 2,400 2,067 1,500 38 567 4450 Other 406 406 400 385 300 6 85 4450 Gray Line Association Dues 26,267 26,267 26,300 26,267 18,700 33* 7,567 4450 Dues and Subscriptions 2,756 2,756 1,400 2,618 1,000 1,356 1,618 4470 Advertising 66z094 66,094 66z100 622789 47,100 ___6* 15,689

Total Account 4400 $ 131,593 $ 133,068 $ 131,800 $ 126,872 $ 90,600 $ 1,268 $36,272

* Indicates Staff E timate is greater than applicant. (Red figure)

THE GRAY LINE, INC. Sheet 3 of 4COMPARISON OF ESTIMATED REVENUES AND EXPENSES BY APPLICANT AND BY P.U.C. STAFF

APPLICATION NO. 44176

:Book Record: Under Present Fares Year Total Company Diff8rence :

:Acct.: Ending P. U.C. Sightseeing Total : Slgtlt-: : No. : Description 10/31/61 :Applicant: Staff :Applica~t :P.U.C.Staff:Company: seeing:

(1) (2) (3) (4) (5) (6) (7) Insurance and Safety

4520 P.L. & P.D. - Vehicles $ 55,388 $ 5~ $ 55,400 $ 35,7~ $ 33,700 $ 12* $ 2,080 4530 Damage Recoveries (1,071) (~,100) (692) (700) 29 8 4541 l>lorkmens Compensation 1 , 5 15,337 1 ,000 8,129 6,600 1,337 1,529 4570 Fire and Theft 3,519 3,519 3,500 2,199 2,200 19 1* 4580 Other Insurance 1,511 1,511 1,500 944 900 11 44

Total Account 4500 --$-7-'-4~,2=-0":;'3 $ 74, 684 $ 73,300 $ 46,360 "-$-"-42'='"",-=7~00~ $1,384 $ 3, 660

(t'e7g)

Administrative and General 4611 Incentive Compensation $ 3,975 $ $ $ $ $ - $ 4612 Expenses - General Officers 7,106 7,106 1,200 6,750 5,906 4613 Salaries - General Office Employees 23,956 4620 Legal and Professional Services 491 3,000 500 3,000 2,500 4630 General Office Supplies 15,733 15,735 15,700 10,165 35 4640 Communications 16,178 16,177 16,200 12,133 23* 4652 Employees Welfare 51,260 57,400 57,400 30,422 4656 Other 648 646 600 417 46 4660 Management Expense 87,686 90,100 90,100 58,205

Total Account 4600 ~$--2~0~7;033 ~90,164 $ 181,700 $ 121,092 $ 98,500 $8,464 $22,592

~epreciation

5011 Structures $ 5,076 $ 4,100 $ 4,100 $ 2,649 $ 2,200 $ _ $ 1~49 5021 Revenue Equipment 95,526 93,400 93,400 60,336 67,300 6,964* 5041 Shop and Garage Equipment 570 100 100 5051 Furniture and Office EqUipment 1,982 700 700 452 400 52 5061 Miscellaneous Equipment 404 100 100 100 100 5071 Leasehold EqUipment 806 800 ~O 720 700 20 5091 Depreciation Adjustment (7,28~)

Total Account 5000 $ 97,07 $ 99,200 $ 99,200 $ 64,257 $~,700'$- $-b,1+43*

*Indicates Staff estimate is greater than applicant. (Red hgure)

THE GRAY LINE, INC. COMPARISON OF ESTIMATED REVENBESAND EXPENSES

BY APPLICANT AND BY P.U.C. STAFF APPLICATION NO. 44176

:Acct. : : No.

Operating Taxes and Licenses 5211 Fuel & Oil Taxes 5220 Vehicle License Fees 5230 Real Estate & Personal Property 5241 Payroll Taxes 5250 Excise Taxes 5251 State Transportation 8020 Franchise Tax - State

Total Account 5200

Qperating Rents 5310 Revenue Equipment 5320 Station & Other Facilities 5370 Sublease Rental Income

Total Account 5300

Total Operating Expenses

Sheet 4 of 4

:Book Record: Under-Present Fares Sightseein~ Diff~rence

P.U.C. Total : Sight-Staff : Compan;y:: seeing ~ (6) (7)

$ 23,936 $ 23,937 $ 23,900 $ 14,9~ $ 13,100 $ 37 .$ 1,860 21,143 16,700 16,800 10,788 11,300 100* 512* 10,733 8,600 8,600 5,555 4,600 955 32,246 44,842 39,600 23,766 19,600 5,242 4,166 1,715 1,714 1,700 1,107 900 14 207 9,075 9,075 9,100 4,871 5,200 25* 329* 2,054 . 2,054 / 1z327 - 2,054 1z327

$ 100,902 $ 106,922 $ 99,700 $ 62,374 $ 54,700 $ 7,222 $ 7,674

$ 12,175 $ 12,175 $ 12,200 $ 12,175 $ 7,600 $ 25* $ 4,575 49,773 49,774 49,800 44,667 49,800 26 5,133*

(900 ) (goo) (900) (900 ) (§OO)$......----,6..,..1""'"',0;,.4-.<"8 $ 61,049 $ 61,100 $ 55,942 $ 56,500 $ 51* $ 558*

$ 1,914,081 $1,940,978 $1,898,300 $1,218,821 $1,069,800 $42,678 $149,021

* Indicates Staff estimate is greater than applicant.

(R~ffgUre)