Abstract: | ![]() Division of revenue, or ‘separation’ studies, have developed in volume and sophistication the USA to the stage where the subject now offers a specialized professional career for growing numbers of lawyers, accountants and engineers. This has been necessary to cope with traffic relationships between the many US operating companies (and is also an international carrier). This has been compounded by complexities stemming from recent liberal government policies which permit increased competition and the entry of new common carriers. |