competitive and sustainable growth programme unification of accounts marginal costs for transport efficiency unite deliverable 5 annex 1 the pilot germany version 2 27 march 2002 authors heike link louise helen stewart diw claus doll iww peter bickel stephan schmid rainer friedrich roland krüger bert droste franke wolfgang krewitz ier with contributions from partners contract 1999 am 11157 project co ordinator its university leeds funded by european commission 5th framework rtd partner organisations univleeds uk de nei nl ces kul be tis pt unikarl vti se ustutt ceras enpc fr herry au eiet ulpgc es isis it stratec systema gr jp transplan fi vatt ecoplan ch infras eki results this document should referenced as working th april 2001