Only one issuse I see: You inverted the concept of an operating ratio (what you listed as an OR is actually cost recovery...the two are inverted: An OR is the percentage of income that is consumed by expenses).
Edit: Other than that error (a simple labeling issue), it all looks awesome and I thank you for the effort. It's interesting seeing some things:
-In general, September tends to see a mild spike in expenses...probably due to Amtrak having to dump some un-allocated actual expenses somewhere before the end of the year. Basically, the month is used to resolve any outstanding accounting goofs (since planned and actual expenses almost never align perfectly).
-It looks like there was a reallocation of expenses onto the NE Regional and Acela trains starting in January. The Richmond trains were a major beneficiary (this is what put them into the black for the year), and the Pennsylvanian seems to have gotten a major benefit. On the other hand, the Carolinian also seems to have been stung.
--The LD system may or may not have been a beneficiary: A number seem to have seen a modest benefit to their expense lines, but this might be down to the commissary changes and amenity cuts. Of course, it would be wrong to say the two aren't related...it is quite possible that with the reduction in LD commissary expenses, a bunch of the related overhead ended up being shifted to the Regionals on the cost-basis of the food, for example.
-It also does look like, at least on the NEC, there's some reallocation of expenses in line with revenues.
Also, the Contribution line makes no indication whether the amount is positive or negative.
