Some of the UK rail closures made under the Beeching Axe while British Rail were operating services were justified at the time by deliberately not including future efficiencies and bringing forward many years of future costs into a short time frame to show, by accounting, that the route was not sustainable.
At the time, some UK rail closures initiated under the Beeching Axe when British Rail managed services were deemed necessary because they excluded future cost savings and pushed forward several years' worth of expenses to indicate that the routes were financially untenable.