SSAP scheme

1) Statement of accounting practice. Basis on which auditors prepare company annual accounts. In case of new SSAP 21, leased vehicle/ plant, etc are shown as assets unlike previously where they were not shown (hence the term 'off balance sheet financing').

SRA

1) Strategic Rail Authority. Created under the 1998 White Paper on Transport to provide a clear, coherent and strategic programme for the development of the railways. It absorbed the functions of OPRAF - the Office of the Passenger Rail Franchising Director.

SQA

1) Scottish Qualifications Authority. Body appointed by DTLR to establish and conduct examination system for Dangerous Goods Safety Adviser (DGSA) qualification.

Spring brakes

1) Form of vehicle brake designed to provide fail-safe system in event of air loss (ie basically, air holds spring compressed and brakes off, but in failure springs expand and apply brakes - thus fail-safe).

Spray suppressant material

1) Material used for making goods vehicle anti-spray devices. Designed to absorb or dissipate the energy of water thrown from the tyre to reduce the degree to which it shatters into fine droplets on hitting the surface (as with Monsanto Clear-Pass, etc).

Spoke system

1) Distribution system where deliveries to regional distribution centres or direct to customer are made from a central hub. See Hub and Spoke.