NTL Record

Title Historical Financial Data - Domestic Automobile Manufacturers
Record ID 50463
Personal Name
Creator
Carroll, John M.; Schneider, Richard P.
Source 272p. in various pagings
Corporate Creator Arthur D. Little, Inc.
Corporate
Contributor
John A. Volpe National Transportation Systems Center (U.S.); United States. Department of Transportation. National Highway Traffic Safety Administration
Publisher United States. Department of Transportation. National Highway Traffic Safety Administration
Publication Date 19790101
Language English
Abstract A historical financial data base was developed for the four major U.S. automobile manufacturers, focusing on the specific operations associated with production and marketing of automobiles and light trucks. The years subject to analysis were 1967-1976. The principal accounting and reporting policies of each manufacturer were examined. The accounts selected for analysis were (1) property, plant and equipment--annual capital investment; (2) special tools--annual capital investment; (3) maintenance, repairs and rearrangements--annual operating cost; (4) research and development--annual operating expense; (5) depreciation and amortization of assets--annual operating cost. Using a process of successive disaggregation, the consolidated corporate financial statements for each manufacturer were analyzed to develop estimates of the specific automobile - and light truck-related amounts. Data and information to assist in the disaggregation process were collected by means of a literature search and discussions with industry analysts. An examination of the sensitivity of each of the accounts to future changes was also performed.
Rosap ID dot:11850
Rosap URL https://rosap.ntl.bts.gov/view/dot/11850
TRT Terms Accounting; Amortization; Assets; Automobile industry; Financial capital; Depreciation; Employee benefits; Expenditures; Expenses; Finance; Industries; Investments; Maintenance management; Marketing; Motor vehicle industry; Operating costs; Production; Reports; Research; Statistics; Taxes
Classification NTL - ECONOMICS AND FINANCE - ECONOMICS AND FINANCE
Geographical
Coverage
United States
Report Number DOT-HS-803-544; DOT-TSC-NHTSA-78-28
Resource type Tech Report
URL https://ntlrepository.blob.core.windows.net/lib/57000/57700/57754/historicalfinanc00carr.pdf
Format PDF
Database NTL Digital Repository