Fleet & Capital Architecture
Commercial Truck TCO & Cost-Per-Kilometer Engine
Evaluate fuel burn, fixed overhead drag, tire amortization, and driver burden to determine accurate freight breakeven rates.
Total True Cost / KM
$1.829
Includes fixed amortized overhead + variable operating burn.
Total Annual Operating Cost
$219,540
Fuel ($75,240) is 34% of budget.
Target Spot/Contract Rate (15% Margin)
$2.10 / km
At 25% margin: $2.29 / km
1. Utilization & Fuel
2. Fixed Overhead
Annual financing: $28,800
3. Variable Mileage Burn
Itemized Operational Cost Ledger (Per KM)
| Expense Category | Classification | Annual Cost ($) | Cost / KM | % of Total |
|---|---|---|---|---|
| Diesel Fuel | Variable | $75,240 | $0.627 | 34.3% |
| Driver Compensation | Variable | $69,600 | $0.580 | 31.7% |
| Equipment Financing / Lease | Fixed | $28,800 | $0.240 | 13.1% |
| Commercial Insurance | Fixed | $14,500 | $0.121 | 6.6% |
| Maintenance & Preventative Overhaul | Variable | $16,800 | $0.140 | 7.7% |
| Tire Replacement Fund | Variable | $3,600 | $0.030 | 1.6% |
Need to write off a commercial truck purchase?
Compare CRA Class 10 (uncapped commercial trucks) vs. Class 10.1 passenger vehicle limits ($39,000 threshold for 2026), or evaluate the per-kilometer tax-free allowance model.