CPCS Transcom has developed OSCAR, a costing model installed on railways to help them manage and understand their costs of doing business. As a result, they can identify opportunities and means to raise tariffs, reduce costs and rationalize services. OSCAR has now been installed in about 20 railways around the world with excellent results. In Brazil we developed a traffic allocation model that helped us to analyze the feasibility of a major new railway in competition with trucking and inland waterways. These models are the backbone of our infrastructure feasibility studies, our market analyses and our business planning.