Useful information

Profiles based on interviews conducted by the CNR with a limited number of transport companies operating exclusively B100 tractors. The information gathered was cross-checked with other sources. Certain values, such as annual vehicle mileage, vehicle prices and insurance costs, are based on these field observations. Others are based on data from manufacturers or recognised official reports. With regard to equipment purchase subsidies, the various regulations (rates, ceilings, etc.) are taken into account.

  • Long-distance articulated assembly
  • Regional joint venture
  • Energy costs (average for 2023)
  • Infrastructure costs (December 2023): motorway tolls and axle tax
  • Equipment costs (December 2023): tractor + semi-trailer
  • Financing method: conventional loan
  • Driver costs (December 2023): driver-to-vehicle ratio = 1.03
  • Structural costs (December 2023): structural costs and other indirect costs related to administrative staff

Vehicle depreciation allowance (corporate tax rate: 25%): due to possible restrictions on eligibility for this aid (taxable income and de minimis rule), the CNR presents simulations with and without the depreciation allowance scheme.

Note: Faced with highly dispersed overconsumption, the CNR has adopted a central hypothesis of +4% and a reduction in the price of B100 fuel equivalent to this overconsumption, i.e. -4%. The results of the TCO sheets in the tables below remain valid as long as this parallelism is respected.

Cost price reconstruction

LONG DISTANCEARTICULATED ASSEMBLY 44 TCOMMENTS
Selected profile parameters - December 2023 values except for energy (2023 average)
Vehicle operation (days/year)225,2Assumption, same as LD EA diesel fuel survey, minus one day reserved for vehicle maintenance
Annual mileage (km/year)107 124Same assumption as LD EA diesel fuel survey, based on number of operating days
Vehicle retention period (years)6,5Same hypothesis as LD EA diesel fuel survey
Fuel consumption (L/100 km)31,5Assumption: +4% compared to a diesel vehicle
Energy cost (€/l)1,2392Survey data
Vehicle purchase cost before subsidies (€)112 290Survey data
Cost components: annual total
Tractor ownership (€/year)With accelerated depreciation 13.581Without accelerated depreciation 15.308Aid retained with accelerated depreciation: 40% spread over the vehicle's useful life. Corporate income tax rate retained: 25%.
Semi-trailer storage (€/year)4 093Hypothesis, same as LD EA diesel fuel investigation
Energy (€/year)41 831Net energy cost of partial reimbursement of diesel fuel excise duty
Maintenance and repairs (€/year)11 002Exclusive B100 tractor maintenance = +6% compared to a diesel tractor
Tires (€/year)3 642Assumption, same as LD EA diesel fuel survey, calculated based on mileage
Taxes (€/year)516Assumption, same as LD EA diesel fuel survey, calculated based on mileage
Tolls (€/year)10 516Hypothesis, same as LD EA diesel fuel investigation
Semi-trailer storage (€/year)110 000Hypothesis, same as LD EA diesel fuel investigation
Driver (€/year)48 892Assumption, same as LD EA diesel fuel survey, calculated based on the number of days the driver is active.
Travel expenses (€/year)11 482Assumption, same as LD EA diesel fuel survey, calculated based on the number of days the driver is active
Insurance (€/year)2 882Hypothesis, same as LD EA diesel fuel investigation
Structural costs and other indirect expenses (€/year)22 302Hypothesis, same as LD EA diesel fuel investigation
Operating cost
Annual total (€/year)With accelerated depreciation 170.739Without accelerated depreciation 172.466
Trinomial cost price formula
Kilometer rate (€/km)With accelerated depreciation 0.6254Without accelerated depreciation 0.6254
Hourly rate (€/hour)With accelerated depreciation 27.08Without accelerated depreciation 27.08
Daily rate (€/day)With accelerated depreciation 192.60Without accelerated depreciation 200.27
REGIONALARTICULATED ASSEMBLY 44 TCOMMENTS
Selected profile parameters - December 2023 values except for energy (2023 average)
Vehicle operation (days/year)237,3Assumption, same as REG EA diesel fuel survey, minus one day reserved for vehicle maintenance
Annual mileage (km/year)91 116Same assumption as REG EA diesel fuel survey, based on number of operating days
Vehicle retention period (years)7,1Same hypothesis as REG EA diesel fuel survey
Fuel consumption (L/100 km)31,4Assumption: +4% compared to a diesel vehicle
Energy cost (€/l)1,2392Survey data
Vehicle purchase cost before subsidies (€)112 290Survey data
Cost components: annual total
Tractor ownership (€/year)With accelerated depreciation 12 817Without accelerated depreciation 14,399Aid retained with accelerated depreciation: 40% spread over the vehicle's useful life. Corporate income tax rate retained: 25%.
Semi-trailer storage (€/year)4 358Hypothesis, same as REG EA diesel fuel survey
Energy (€/year)35 462Net energy cost of partial reimbursement of diesel fuel excise duty
Maintenance and repairs (€/year)9 740Exclusive B100 tractor maintenance = +6% compared to a diesel tractor
Tires (€/year)3 189Assumption, same as REG EA diesel fuel survey, calculated based on mileage
Taxes (€/year)516Hypothesis, same as REG EA diesel fuel survey
Tolls (€/year)5 680Assumption, same as REG EA diesel fuel survey, calculated based on mileage
Driver (€/year)52 115Assumption, same as REG EA diesel fuel survey, calculated based on the number of days the driver is active
Travel expenses (€/year)5 395Assumption, same as REG EA diesel fuel survey, calculated based on the number of days the driver is active
Insurance (€/year)2 813Hypothesis, same as REG EA diesel fuel survey
Structural costs and other indirect expenses (€/year)24 756Hypothesis, same as REG EA diesel fuel survey
Operating cost
Annual total (€/year)With accelerated depreciation 156 842Without accelerated depreciation 158 423
Trinomial cost price formula
Kilometer rate (€/km)With accelerated depreciation 0.5934Without accelerated depreciation 0.5934
Hourly rate (€/hour)With accelerated depreciation 24.73Without accelerated depreciation 24.73
Daily rate (€/day)With accelerated depreciation 190.73Without accelerated depreciation 197.39
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