The GRACE project aims to support policy makers in developing sustainable transport systems by facilitating the implementation of such pricing and taxation schemes that reflect the costs of infrastructure use. It covers the following areas of research: - Case study research to address gaps in the existing level of knowledge of marginal social costs for road, rail air and waterborne transport, - Development and refinement of methods to enable the use of transport accounts as monitoring instrument for the implementation of transport pricing reform in an enlarged Europe, - Innovative research on the appropriate degree of complexity in transport charges, - Guidance on the marginal social cost of the different modes of transport in specific circumstances and on simple and transparent methods for determining charges, - Modelling the broad socio-economic impacts of pricing reform. This deliverable is dedicated to the second area of GRACE work, the refinement of methodologies for transport accounts. Its purpose is to set the stage for the accounts work in WP 3 of the GRACE project by - identifying the information requirements arising from the monitoring function of accounts, - analysing gaps and concluding necessary improvements of the accounts, - suggesting procedures for further work in the accounts area of the GRACE.