Most COPAS Accounting Procedures prior to COPAS 2012 require the application of freight equalization if trucking charges are greater than the Excluded Amount. Although actual trucking charges are primarily used as industry practice, since they are easily supported through vendor invoices, under many model forms freight equalization is still required in cases where actual transportation cost is greater than the cost between the railpoint and property, and the requirement for COPAS to publish the Excluded Amount is still in effect. By raising the excluded amount, the pool of invoices that Operators and Auditors have to examine for potential freight equalization is reduced. COPAS Materials Subcommittee determined the Excluded Amount based on an average of transportation costs, provided by several companies represented by the Materials Subcommittee, and comparable transportation routes.