When a refrigerated vehicle or body is bought, the first number examined is usually the purchase price, and refrigerated body prices vary with size, insulation and unit scope. For a decision, add the work calendar, route kilometres, drops and dwell time, load volume and the refrigeration unit's energy share. The worksheet below is designed so estimates can be replaced with operating records.
Group one: ownership items
These arise whether the vehicle works or not:
- Depreciation: the vehicle and the refrigeration unit wearing out separately.
- Financing: the cost of the loan or lease.
- Insurance: premiums for a vehicle with a refrigeration unit are usually assessed separately.
- Taxes, inspection and mandatory documents.
- Idle time out of season: how many months the vehicle earns nothing.
Body price and quote scope
The purchase price of the body goes into the depreciation basis of the vehicle, but two quotes cannot be compared until both cover the same scope. Net internal volume, insulation class, door and floor construction, whether the unit is included and, where required, the ATP certificate should be written the same way in every quote; the Ministry of Education module notes that body makers and unit makers work separately. Three articles help when reading a quote: price items in a refrigerated body cooling unit for the unit's part, what a refrigerated body is made of for the structure of the body, and refrigerated body dimensions for dimensions and internal volume.
Group two: operating items
- The vehicle's fuel.
- The unit's energy share: record the unit's fuel or electricity use, running hours and the part that can be separated from vehicle fuel; confirm the allocation for the system in the quotation and technical documents.
- Unit servicing, refrigerant and filter work.
- Routine vehicle maintenance and tyres.
- Driver and route time.
Group three: operational risk and capacity
Include these lines in the annual total only when they have an observed or selected monetary measure:
- Workshop days: the round that stops while the unit is being serviced, and the vehicle hired to cover it.
- Product and customer losses when the cooling fails.
- Lost volume and payload: the unit and the insulation take space and carrying capacity from the body.
- Door and dwell effects: drops, time with the door open, loading time and temperature records during waiting belong in the energy and product-risk review. Use the operating explanation in the Ministry of Education module alongside measurements from your own route.
- Use flexibility: assess whether the body and unit arrangement can serve other loads, including conversion and cleaning requirements.
Cost per trip
For the same route and service level, divide the annual total by completed trips to make a unit cost visible:
Cost per trip = (annual total of ownership + operating + loss items) ÷ completed trips per year
The same annual total produces a lower unit cost over 240 completed trips than over 120. For a past period, use completed trips; for a future budget, label the forecast trip count separately. Compare trips with equivalent loads, distances and service levels.
Inputs to collect first
For the vehicle and unit, record the purchase price as the depreciation basis; do not add the purchase price to annual cost a second time. Choose one treatment for loan or lease costs so principal is not double-counted with depreciation and finance interest is not double-counted with principal. Add annual insurance, taxes, inspection and service records. For the route, record annual kilometres, completed trips, average and longest trip duration, drops, dwell time, starting load temperature and target range. Keep driver time, tyres, workshop days, replacement transport and measured product loss on separate operational lines. If vehicle fuel and unit fuel share one invoice, document the allocation method. For workshop loss, use only the selected incremental replacement cost or realised contribution loss, and do not repeat driver or product-loss amounts. Note the period used for each fuel and energy price.
This example only shows how the formula works: annual ownership items of TRY 720,000, operating items of TRY 480,000 and loss/risk items of TRY 120,000; with 240 completed trips, the illustrative total is TRY 1,320,000 and TRY 5,500 per trip. It is not a market price, quotation or Aris Makina measurement; replace it with your own records.
The worksheet
| Item | Annual amount | Note |
|---|---|---|
| Depreciation (vehicle) | Purchase price, residual value and period | |
| Depreciation / refurbishment (unit) | Service and replacement plan | |
| Financing | If principal is in depreciation, enter finance interest/cost only | |
| Insurance | ||
| Taxes, inspection, documents | ||
| Fuel (vehicle) | Annual kilometres | |
| Fuel or energy (unit) | Running hours and allocation method | |
| Maintenance (vehicle + unit) | ||
| Tyres | ||
| Driver | Productive working time | |
| Workshop-day loss | Incremental replacement cost or selected measure | |
| Recorded product loss | Realised cost, not revenue | |
| Capacity cost (optional) | Add only if monetised; record physical capacity separately | |
| Out-of-season use | Duration and utilisation; allocate to cost only with a stated method | |
| Completed trips per year | The divisor |
How the worksheet changes with containers
In a container arrangement some vehicle and unit lines change; container, plate, freezing infrastructure and washing costs take their place. The absence of a vehicle-mounted unit does not automatically make maintenance and failure costs zero: keep separate records for boxes, plates and the freezing setup. Out-of-season use and the backup plan belong in the same worksheet.
The container arrangement also adds freezing-rack capacity, plate-set count, depot energy, box washing and return logistics. Keep these lines in the comparison and fill them with actual tariffs and usage records.
| Where it is booked | Refrigerated vehicle | Container arrangement |
|---|---|---|
| Cooling equipment | Vehicle-linked investment and service | Container-linked investment and service |
| Energy | Vehicle movement fuel + unit consumption | Standard vehicle movement fuel + depot energy for freezing plates |
| Failure scenario | Replacement vehicle and route impact | Spare-box and transfer plan |
| Adding capacity | Another vehicle or body | Another box and plate set |
| Additional item | - | Freezing rack, plate sets, washing |
Getting to your own number
After filling the worksheet, compare cost per trip and used capacity on the same route. For container selection, collect route, target temperature, load and depot details in the TBX needs-analysis form (Turkish). The form supports equipment selection; it does not replace the annual cost records on this page. Send your request to Aris Makina.



