Developing an Effective Fleet Replacement Program Indianapolis, IN March 6, 2013



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Developing an Effective Fleet Replacement Program Indianapolis, IN March 6, 2013 Paul Lauria

Presentation Overview Why the timely replacement of vehicles and equipment is important Why organizations often under spend on fleet replacement Making the case for an effective fleet replacement program Developing empirically validated vehicle replacement cycles Developing a multi-year fleet replacement plan Developing a business case for fleet modernization Exploring alternative capital financing methods 1

Why is the timely replacement of vehicles and equipment important? Promoting effective customer service Promoting employee and public safety Promoting employee productivity Managing vehicle repair costs Managing fleet maintenance and repair activities and costs Managing vehicle capital costs Projecting a positive image to customers and the general public In sum, contributing to the bottom line 2

Why do organizations do a poor job of replacing vehicles in a timely manner? Lack of willingness to devote sufficient funds to the timely replacement of fleet assets Not lack of ability to pay for timely replacement of assets 3

Life Cycle Costs of a Vehicle $25 Capital, Operating and Total Cost Trend Lines (Single-Axle Dump Truck Large Rocky Mtn-Area Fleet) $20 Costs (000) $15 $10 $5 $- 1 2 3 4 5 6 7 8 9 10 11 12 Replacement Cycle (years) 4

Basic Truths About Fleet Replacement 1. A fleet of properly replaced vehicles is cheaper than one with improperly replaced vehicles 2. If you can afford to operate an old fleet you can afford to operate a less old one 3. Not spending money on fleet replacement does not save a company money or help the bottom line except in the short term; over the long term, it hurts the bottom line 5

Why do organizations have old fleets? Lack of understanding of vehicle life cycle cost principles (the U-shaped curve) Lack of understanding of the magnitude and lumpiness of fleet replacement costs Lack of appreciation of the importance of the fleet to overall organizational success Skepticism about the need for every vehicle in the fleet Lack of visibility of fleet operating costs Use of capital financing methods that discourage consideration and management of vehicle total cost of ownership (TCO) Comparing apples with oranges - marginal repair or rebuild cost versus total capital cost 6

How do you get more capital dollars for fleet replacement? Show that old vehicles cost more than young ones using an empirical analysis technique such as life cycle cost analysis 7

Sample Optimal Replacement Cycle Analysis Replacement Cycle in Years: 1 2 3 4 5 6 7 8 9 10 Meter at replacement 9,407 18,814 28,221 37,628 47,035 56,442 65,849 75,256 84,663 94,070 CAPITAL COST Annual Depreciation $58,684 $29,342 $19,561 $19,561 $12,793 $10,680 $6,150 $6,398 $5,344 $4,464 Cumulative Depreciation $58,684 $88,025 $107,587 $127,148 $139,941 $150,621 $156,772 $163,170 $168,514 $172,978 OPERATING COSTS Annual Maint and Repair Cost $2,473 $6,296 $11,011 $16,511 $22,758 $29,740 $37,462 $45,935 $55,178 $65,214 Annual Fuel Cost $11,361 $11,819 $12,295 $12,791 $13,306 $13,842 $14,400 $14,981 $15,584 $16,212 Total Annual Operating Cost $13,834 $18,115 $23,306 $29,302 $36,064 $43,583 $51,862 $60,915 $70,762 $81,427 Cumulative Operating Cost $13,834 $31,949 $55,255 $84,556 $120,620 $164,203 $216,066 $276,981 $347,743 $429,170 TOTAL COST Annual Total Cost $72,518 $47,457 $42,867 $48,863 $48,857 $54,263 $58,013 $67,314 $76,106 $85,890 Cumulative Total Cost $72,518 $119,975 $162,842 $211,704 $260,562 $314,825 $372,837 $440,151 $516,257 $602,148 NPV of Cumulative Total Cost $68,413 $110,649 $146,641 $185,345 $221,854 $260,108 $298,689 $340,923 $385,970 $433,931 Equivalent Annual Cost $70,465 $57,827 $51,842 $49,863 $48,443 $48,015 $47,942 $48,567 $49,572 $50,870 8

Costs to Include in a Vehicle Life Cycle Cost Analysis Capital Purchase price Upfitting cost (labor and parts) Residual value Operating Maintenance and repair Fuel Other Acquisition and disposal Taxes and registration Downtime 9

Sources of Vehicle Cost Data Existing Purchase or Lease Contracts Vehicle and fuel purchase prices In-House or Fleet Management Company and/or Fuel Card Management Information Systems In-house maintenance and repair labor and parts costs Commercial maintenance and repair charges Fuel consumption and/or commercial fuel charges 10

Sources of Residual Value Data Automotive Lease Guide alg.com Automotive Lease Guide provides residual value information to the automotive industry Black Book blackbookusa.com Black Book National Auto Research provides residual value information and used vehicle valuations Ritchie Bros. Auctioneers rbauction.com Ritchie Bros. Auctioneers is the world s largest auctioneer of industrial equipment. Manheim Market Report manheim.com Manheim Auctions is the largest and highest volume wholesale automobile auction company in the world IronPlanet ironplanet.com IronPlanet is a leading online auction marketplace for buying and selling used construction and agricultural equipment Your own records 11

Life Cycle Cost Analysis Considerations Longitudinal versus cross sectional data Internal cost data accessibility and accuracy Maintenance technician labor costs Parts management costs Sublet repair management costs Asset management and administration costs Assumptions Inflation rates Fuel efficiency degradation factor Discount rate Sensitivity analysis of key assumptions 12

Recap Effective fleet replacement practices enhance company performance and profitability; poor practices detract from them Establishing an effective replacement program requires understanding both the economic benefits and fiscal impacts of timely vehicle replacement The goal of optimal vehicle replacement cycle analyses is to demonstrate that effective replacement practices reduce fleet costs over the long term 13

Questions 14

For More Information Paul Lauria Mercury Associates, Inc. 16051 Comprint Circle Gaithersburg, MD 20877 301 519 0535 plauria@mercury-assoc.com www.mercury-assoc.com 15

Developing an Effective Fleet Replacement Program Indianapolis, IN March 6, 2013 Paul Lauria

Why is the timely replacement of vehicles and equipment important? Promoting effective customer service Promoting employee and public safety Promoting employee productivity Managing vehicle repair costs Managing fleet maintenance and repair activities and costs Managing vehicle capital costs Projecting a positive image to customers and the general public In sum, contributing to the bottom line 17

Why do organizations do a poor job of replacing vehicles in a timely manner? Lack of willingness to devote sufficient funds to the timely replacement of fleet assets Not lack of ability to pay for timely replacement of assets 18

Life Cycle Costs of a Vehicle $25 Capital, Operating and Total Cost Trend Lines (Single-Axle Dump Truck Large Rocky Mtn-Area Fleet) $20 Costs (000) $15 $10 $5 $- 1 2 3 4 5 6 7 8 9 10 11 12 Replacement Cycle (years) 19

Basic Truths About Fleet Replacement 1. A fleet of properly replaced vehicles is cheaper than one with improperly replaced vehicles 2. If you can afford to operate an old fleet you can afford to operate a less old one 3. Not spending money on fleet replacement does not save a company money or help the bottom line except in the short term; over the long term, it hurts the bottom line 20

Why do organizations have old fleets? Lack of understanding of vehicle life cycle cost principles (the U-shaped curve) Lack of understanding of the magnitude and lumpiness of fleet replacement costs Lack of appreciation of the importance of the fleet to overall organizational success Skepticism about the need for every vehicle in the fleet Lack of visibility of fleet operating costs Use of capital financing methods that discourage consideration and management of vehicle total cost of ownership (TCO) Comparing apples with oranges - marginal repair costs versus total capital costs 21

How do you get more capital dollars for fleet replacement? Empirically identify optimal vehicle replacement cycles Develop a plan that quantifies longterm fleet replacement costs 22

Developing a Fleet Replacement Plan 23

Why develop a replacement plan? To determine and quantify the extent to which a backlog of vehicle replacement needs exists To develop an understanding of the magnitude and annual volatility of future fleet replacement costs To provide the foundation for developing a business case justification for increasing fleet replacement spending To support the evaluation of alternative capital financing approaches 24

Replacement Plan Process 1. Obtain fleet inventory 2. Categorize assets by type, purchase price, and unique operating characteristics (if any) 3. Establish planning parameters for each asset category Recommended replacement cycle Purchase price (in today s dollars) Purchase price inflation rate 4. Apply parameters to fleet inventory to project future replacement dates and costs for each asset in the fleet 25

Sample Replacement Cycles Vehicle Type Recomm Replacemt Cycle (Months) Auto, Compact, 4 Door 84 Light Truck, Pickup 96 Truck, Med Duty, Utility Body 120 Excavator 144 Backhoe / Loader 144 Truck, Dump, CC 120 Truck, Dump, 12-14 Cubic Yard 120 Van, 1 Ton, TV Inspection 120 Truck, Catch Basin, Vacuum Jet 120 Heavy Equip, Mobile Rubber Tire (50 Ton) 84 26

Sample Purchase Prices Vehicle Type Current Purchase Price Auto, Compact, 4 Door $15,000 Light Truck, Pickup $17,000 Truck, Med Duty, Utility Body $49,000 Excavator $63,000 Backhoe / Loader $100,000 Truck, Dump, CC $120,000 Truck, Dump, 12-14 Cubic Yard $122,000 Van, 1 Ton, TV Inspection $153,000 Truck, Catch Basin, Vacuum Jet $304,000 Heavy Equip, Mobile Rubber Tire (50 Ton) $380,000 27

Baseline Fleet Replacement Plan $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 28

Fleet Replacement Statistics Total number of units in the fleet 906 Number of asset types 180 Average asset age (years) 9.2 De facto average replacement cycle (years) 18.4 Average recommended replacement cycle (years) 10.0 Average current asset purchase price $ 53,607 Gross fleet replacement cost $ 44.9 M Average annual fleet replacement cost $ 4.5 M Average annual replacement expenditures (FY 2008-12) $ 2.7 M Current replacement backlog $ 22.2 M Number of assets that exceed recomm replacement age 466 Percentage of assets that exceed recommended age 51.4% 29

Smoothed Replacement Plan $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 30

How do you get more capital dollars for fleet replacement? Empirically identify optimal vehicle replacement cycles Develop a plan that quantifies longterm fleet replacement costs Quantify fleet costs under alternative replacement scenarios 31

Determining Fleet Costs Under Alternative Replacement Spending Scenarios 32

Fleet Modernization Plan $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 33

Status Quo Replacement Plan $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 34

Comparison of Status Quo and Modernization Replacement Plans Year Assets Replaced Cost (Millions) Status Quo Modernization Status Quo Modernization 2014 46 115 $ 2.72 $ 17.50 2015 66 93 $ 2.78 $ 18.03 2016 65 111 $ 2.89 $ 18.57 2017 37 119 $ 2.95 $ 19.13 2018 24 85 $ 3.05 $ 19.50 2019-2023 314 523 $17.03 $ 27.51 Total 552 984 $31.42 $ 55.20 35

Impact of Modernization and Status Quo Plans of Average Asset Age 36

Estimating Future M&R Costs Under Alternative Replacement Plans (Heavy Trucks) Annual M&R Cost in Year t = 21.1 x Asset Age in Year t^0.27 x Gals of Fuel Consumed in Year t^0.32 x Original Asset Purchase Price in Nominal (inflation adjusted) Dollars in Year t^0.28 37

Changes in Vehicle Fuel Efficiency Ratings and Standards Over Time Annualized change in EPA MPG ratings, 1985-2012: 0.5 percent Annualized change in EPA MPG ratings, 2007-2012: 4.1 percent Annualized change in CAFE standards, 2011-2025: 6.0 percent Annualized change in heavy duty truck fuel economy standards, 2014-2018: 2.4 percent (for vocational trucks) to 5.3 percent (for semis) 38

Illustration of Fleet Modernization s Impact on Fuel Consumption and Costs Suppose: A fleet of 100 work trucks Average annual usage of 6,000 miles Average fuel efficiency rate of 4 MPG Average cost per gallon of fuel of $3.75 Baseline fuel cost of $563,000 per year

Sample Reduction in Annual Fuel Costs as a Function of Reduction in Truck Age Annualized Increase in Avg MPG Reduction in Average Vehicle Age (years) 0.5 1 1.5 2 2.5 3 3.5 4 2.4% $555,838 $549,255 $542,751 $536,323 $529,971 $523,695 $517,492 $511,364 $ 6,662 $ 13,245 $ 19,749 $ 26,177 $ 32,529 $ 38,805 $ 45,008 $ 51,136 Baseline fuel cost is $563,000 per year

Impact of Modernization on Average Asset Age 10 9 8 7 Vehicle Age 6 5 4 3 2 1 0 Current Age 2015 2017 2019 2021 2023 2025 2027 2029 2031 Year 41

Economic Impact of Status Quo and Modernization Replacement Plans Status Quo Replacement Plan Costs (millions) by Fiscal Year Cost/Value 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total/Avg Gross Replacement Expenditures $ 2.7 $ 2.8 $ 2.9 $ 3.0 $ 3.0 $ 3.2 $ 3.5 $ 3.3 $ 3.4 $ 3.5 $ 31.3 Average Asset Age (years) 8.6 8.2 8.0 8.3 8.8 8.8 8.2 8.6 8.4 8.5 8.4 Market Depreciation $ 2.2 $ 2.2 $ 2.3 $ 2.4 $ 2.5 $ 2.7 $ 2.8 $ 2.9 $ 3.0 $ 3.0 $ 26.0 Maintenance and Repair Costs $ 4.3 $ 4.3 $ 4.3 $ 4.5 $ 4.6 $ 4.6 $ 4.6 $ 4.6 $ 4.7 $ 4.8 $ 45.3 Fuel Costs $ 1.6 $ 1.5 $ 1.5 $ 1.5 $ 1.6 $ 1.6 $ 1.5 $ 1.6 $ 1.5 $ 1.6 $ 15.5 Total Direct Costs $ 8.1 $ 8.0 $ 8.1 $ 8.4 $ 8.7 $ 8.9 $ 8.9 $ 9.1 $ 9.2 $ 9.4 $ 86.8 Ending Fair Market Value $ 8.5 $ 9.0 $ 9.4 $ 9.9 $10.3 $10.7 $11.3 $11.7 $12.0 $12.3 Modernization Plan Costs (millions) by Fiscal Year Gross Replacement Expenditures $ 5.5 $ 5.6 $ 5.6 $ 5.5 $ 5.5 $ 5.5 $ 5.5 $ 5.5 $ 5.5 $ 5.5 $ 55.2 Average Asset Age (years) 7.2 6.5 5.8 5.1 4.9 5.0 5.0 5.0 4.6 4.4 5.5 Market Depreciation $ 3.1 $ 3.4 $ 3.7 $ 4.0 $ 4.2 $ 4.4 $ 4.5 $ 4.6 $ 4.7 $ 4.7 $ 41.3 Maintenance and Repair Costs $ 4.0 $ 4.0 $ 3.9 $ 3.8 $ 3.7 $ 3.8 $ 3.6 $ 3.6 $ 3.5 $ 3.6 $ 37.5 Fuel Costs $ 1.5 $ 1.4 $ 1.4 $ 1.3 $ 1.3 $ 1.3 $ 1.3 $ 1.3 $ 1.3 $ 1.3 $ 13.4 Total Direct Costs $ 8.6 $ 8.8 $ 9.0 $ 9.1 $ 9.2 $ 9.5 $ 9.4 $ 9.5 $ 9.5 $ 9.6 $ 92.2 Ending Fair Market Value $10.4 $12.4 $14.1 $15.4 $16.4 $17.2 $17.9 $18.4 $18.8 $19.0 Net Direct Costs of/(savings frm) Modernization $0.5 $0.8 $0.8 $0.7 $0.5 $0.6 $0.5 $0.4 $0.2 $0.2 $ 5.2 42

Modernization Plan Eliminates Current Backlog; Status Quo Plan Does Not $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 43

How do you get more capital dollars for fleet replacement? Empirically identify optimal vehicle replacement cycles Develop a plan that quantifies longterm fleet replacement costs Quantify fleet costs under alternative replacement scenarios Explore alternative methods of financing fleet modernization costs 44

Evaluating Alternative Capital Financing Approaches 45

Methods of Financing Vehicle and Equipment Acquisitions Ad hoc (i.e., year-to-year) allocations or appropriations of cash Accumulation of cash reserves in a fleet replacement fund, usually through the use of an internal leasing or replacement cost charge-back program Borrowing cash from financial institutions, including the financing units of vehicle manufacturers Borrowing cash from investors through the issuance of bonds Leasing from a leasing company, bank, or commercial finance company 46

A Note on Terminology Financing: The method used to pay for the acquisition of an asset Funding: The amount of money required to acquire an asset under a particular financing method 47

Why is the type of capital financing you use important? Because year-over-year funding requirements can vary dramatically depending on the type of financing used 48

Fleet Modernization Plan $30 Gross Replacement Costs $25 $20 (Millions) $15 $10 $5 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year 49

Cash Needed for Fleet Modernization by Capital Financing Approach Fiscal Year Cash Requirements 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Approach 1 $5.4 $5.4 $5.4 $5.3 $5.3 $5.1 $5.2 $5.1 $5.1 $5.0 $52.4 Approach 2 $5.6 $5.8 $5.8 $5.9 $4.1 $5.1 $5.4 $4.7 $5.0 $5.2 $52.7 Approach 3 $0.6 $1.1 $1.7 $2.3 $2.8 $3.3 $4.1 $4.6 $5.4 $5.7 $31.5 Fiscal Year Cash Requirements 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Total Approach 1 $3.4 $5.9 $5.0 $6.0 $3.6 $8.7 $8.6 $7.0 $6.2 $7.2 $61.7 Approach 2 $5.3 $5.7 $5.9 $6.2 $6.3 $6.5 $6.8 $6.9 $7.2 $7.3 $64.1 Approach 3 $5.7 $5.6 $5.4 $5.5 $5.5 $5.6 $5.6 $6.5 $6.8 $7.0 $59.3 50

Why is the type of capital financing used important? Because year-over-year funding requirements can vary dramatically depending on the type of financing used Because year-over-year funding requirements are a key determinant of how much money most organizations devote to fleet replacement Because the amounts of funds an organization devotes to fleet replacement determine whether it has an old or a young fleet 51

Purchases Financed with Cash Annual funding requirements equal purchase prices of assets to be replaced less proceeds from the sale of used vehicles Pros Vehicles are owned free and clear as soon as they are paid for Cons Pay-before-you-go approach results in lumpy yearover-year funding requirements Competition for capital funds almost always results in under funding of replacement purchases and old fleets Does not promote recognition of vehicle capital costs or management of TCO 52

Cash Purchase Financing $10 $9 $8 $7 (Millions) $6 $5 $4 $3 $2 $1 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year Replacement Expenditures Less Used Vehicle Sale Proceeds 53

Purchases Financed Using a Replacement Reserve Fund Cash reserves are accumulated in a special account or revolving fund, usually through the use of an internal lease or replacement cost charge-back system Pros Pay-as-you-go approach makes year-over year funding requirements smooth and predictable Use of cost charge-back system promotes recognition of fixed costs Cons Revolving funds and cost charge-back systems are difficult to administer properly and cash reserves are susceptible to raiding during tough economic times Costly to establish if fleet is old 54

Reserve Fund Financing Reserve Fund Financing $10 $9 $8 $7 (Millions) $6 $5 $4 $3 $2 $1 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year Reserve Fund Balance Gross Replacement Expenditures Reserve Fund Revenues Cash Infusion 55

Purchases Financed with Debt Available from both commercial banks and many vehicle/equipment manufacturers Pros Pay-as-you-go approach that largely eliminated lumpy funding requirements Use of cost charge-back system promotes recognition of fixed costs Big budget savings if switching from cash financing Cons Requires long-term perspective and commitment Difficult to stop using once started 56

Debt Financing $10 $9 $8 $7 (Millions) $6 $5 $4 $3 $2 $1 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year Gross Replacement Expenditures LOAN PAYMENTS 57

Two Types: Operating Leases Open end (widely used by corporate fleets in US) Closed end (widely used by corporate fleets in Europe, and by individuals in US) Pros: Pay-as-you-go approach makes funding requirements smooth and predictable Use of cost charge-back system promotes recognition of fixed costs Big budget savings if switching from cash financing Cost of leasing is not considered to be debt Can be bundled with asset management services Cons Difficult to stop using once started Somewhat higher cost of capital than loans 58

Financing Methods Evaluated Outright Cash Purchase Replacement Reserve Fund Loans 59

Cash Needed for Modernization Under Alternative Financing Approaches Cash Purchase v. Reserve Fund v. Debt Financing (Net of Used Vehicle Sale Proceeds) $10 $9 $8 $7 (Millions) $6 $5 $4 $3 $2 $1 $0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Fiscal Year AD HOC CASH PURCHASES RESERVE FUND CONTRIBUTIONS LOAN PAYMENTS 60

Net Cash Requirements for Fleet Modernization by Financing Approach Fiscal Year Costs/Funding Requirements/Savings 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Gross Replacement Expenditures $5.5 $5.6 $5.6 $5.5 $5.5 $5.5 $5.5 $5.5 $5.5 $5.5 $55.2 Replcmt Purchases Less Used Veh Sale Proceeds $5.4 $5.4 $5.4 $5.3 $5.3 $5.1 $5.2 $5.1 $5.1 $5.0 $52.4 Reserve Fund Charges $5.6 $5.8 $5.8 $5.9 $4.1 $5.1 $5.4 $4.7 $5.0 $5.2 $52.7 Loan Payments Less Used Veh Sale Proceeds $0.6 $1.1 $1.7 $2.3 $2.8 $3.3 $4.1 $4.6 $5.4 $5.7 $31.5 Budget Savings, Debt versus Cash Financing $4.9 $4.3 $3.7 $3.0 $2.5 $1.9 $1.2 $0.5 ($0.3) ($0.7) $20.9 Cumulative Cash Savings $4.9 $9.1 $12.8 $15.8 $18.3 $20.1 $21.3 $21.8 $21.6 $20.9 Fiscal Year Costs/Funding Requirements/Savings 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 Total Gross Replacement Expenditures $3.9 $6.6 $5.6 $6.6 $4.1 $9.5 $9.5 $7.8 $6.8 $8.1 $68.4 Replcmt Purchases Less Used Veh Sale Proceeds $3.4 $5.9 $5.0 $6.0 $3.6 $8.7 $8.6 $7.0 $6.2 $7.2 $61.7 Reserve Fund Charges $5.3 $5.7 $5.9 $6.2 $6.3 $6.5 $6.8 $6.9 $7.2 $7.3 $64.1 Loan Payments Less Used Veh Sale Proceeds $5.7 $5.6 $5.4 $5.5 $5.5 $5.6 $5.6 $6.5 $6.8 $7.0 $59.3 Budget Savings, Debt versus Cash Financing ($2.1) $0.5 ($0.5) $0.5 ($2.0) $3.1 $2.1 $0.2 ($0.8) ($0.2) $0.7 Cumulative Cash Savings $18.8 $19.3 $18.8 $19.3 $17.3 $20.4 $22.5 $22.7 $21.9 $21.6 61

A Question About Interest Why pay it? 62

Achieving Short and Long-Term Savings Through Fleet Modernization Status Quo Replacement Plan Budget Requirements (millions) by Fiscal Year Cost 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Total Gross Replacement Expenditures $2.7 $2.8 $2.9 $3.0 $3.0 $3.2 $3.5 $3.3 $3.4 $3.5 $31.4 Replacmt Purchases Less Veh Sale Proceeds $2.7 $2.7 $2.8 $2.9 $3.0 $3.1 $3.4 $3.2 $3.3 $3.3 $30.4 Maintenance and Repair Costs $4.3 $4.3 $4.3 $4.4 $4.6 $4.6 $4.6 $4.6 $4.7 $4.8 $45.1 Fuel Costs $1.6 $1.5 $1.5 $1.5 $1.6 $1.6 $1.5 $1.6 $1.5 $1.6 $15.6 Total Budgetary Costs $8.6 $8.6 $8.6 $8.9 $9.1 $9.3 $9.5 $9.4 $9.5 $9.6 $91.1 Modernization Plan Budget Requirements (millions) by Fiscal Year Gross Replacement Expenditures $5.5 $5.6 $5.6 $5.5 $5.5 $5.5 $5.5 $5.5 $5.5 $5.5 $55.2 Loan Payments Less Vehicle Sale Proceeds $0.6 $1.1 $1.7 $2.3 $2.8 $3.3 $4.1 $4.6 $5.4 $5.7 $31.5 Maintenance and Repair Costs $4.0 $4.0 $3.9 $3.8 $3.7 $3.8 $3.6 $3.6 $3.5 $3.6 $37.5 Fuel Costs $1.5 $1.4 $1.4 $1.3 $1.3 $1.3 $1.3 $1.3 $1.3 $1.3 $13.3 Total Budgetary Costs $6.1 $6.5 $6.9 $7.4 $7.8 $8.4 $8.9 $9.5 $10.2 $10.5 $82.3 Budgetary Savings from/(costs of) Modernization $2.5 $2.0 $1.7 $1.4 $1.4 $1.0 $0.6 $(0.1) $(0.7) $(0.9) $ 8.9 63

Recap Effective fleet replacement practices enhance company performance and profitability; poor practices detract from them Establishing an effective replacement program requires understanding both the economic benefits and fiscal impacts of timely vehicle replacement It is possible to modernize a fleet and save money at the same time, although this often requires a change in capital financing approach If interest costs (i.e., borrowing or leasing vehicles) enable you to replace fleet assets in a way that is not possible under outright cash purchase, don t shy away from them 64

Questions 65

For More Information Paul Lauria Mercury Associates, Inc. 16051 Comprint Circle Gaithersburg, MD 20877 301 519 0535 plauria@mercury-assoc.com www.mercury-assoc.com 66