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In page AB Standard (New York City Subway car):

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When the BRT was to begin operating new subway lines that had been planned under the Dual Contracts of 1913, it marked the BRT's entry into providing subway service in New York. Previously, the BRT had only provided passenger rail service on elevated or surface routes. Expansion into the subway meant the BRT had to design a subway car suitable to run underground in tunnels. This also meant the new cars would have to be very different from the BRT's elevated fleet, and significantly stronger. The BRT was a forward-thinking company, and sought to design a car that improved upon those already in use on the IRT subway.