I'm still kind of amazed at the: Blame the guests approach.
Regarding the accountant aspect:
You're not going to get the "disable the safety measures" order from an accountant or management. That's dumb. I remember explaining this in a different thread.
What you'll get are hours cut, maintenance put off because "...it's not going to break tomorrow..."-line of thinking, and employees doing their best to get the trains out as best they can. The maintenance/safety bits take backseat to: get the trains out! and it's all about saving money and making the spreadsheet look better.
You can see that the maintenance takes a backseat to getting the trains out just in the overall appearance of the trains. You can argue, "What can they do? They have to run the trains 20hrs/day carrying 1000s of passengers!"
In a normal situation you'd realize that you're pulling in a lot of customers and should be able to afford said maintenance. In addition, if the current trains are being maxed out with regards to time then you:
- buy more trains
- maybe add another maintenance shop
- start cycling out trains so that instead of 12/12 trains running 20hrs, you have 12/20 trains running.
- you don't let your replacement/refurbishment cycle lapse or almost a decade
You can run 12/12 trains 20hrs a day with a skeleton crew and save money, though. That appears to me, at least, to be their mindset. It's not, "We'll save money by statistically killing a family a year"-mentality, but, simply, "if we run 12/12 trains 20hrs a day with a skeleton crew then the bottom line looks better"-sort of thinking.