00 General Instructions.
Transport Revenues
01 Passenger.
01.1 PASSENGER-FIRST CLASS.
Record here revenue from the air transportation of passengers moving at either standard fares or premium fares, or at reduced fares not predicated upon the use of aircraft space specifically separated from first class, and for whom standard or premium quality services are provided.
01.2 PASSENGER-COACH.
Record here revenue from the air transportation of passengers moving at special fares reduced from the first class or premium fares which are predicated upon both the operation of specifically designated aircraft space and a reduction in the quality of service regularly and ordinarily provided.
05 Mail.
05.1 PRIORITY.
Record here revenue from United States mail for which transportation by air is provided on a priority basis.
05.2 NONPRIORITY.
Record here revenue from United States mail for which transportation by air is provided on a space available basis.
05.3 FOREIGN.
Record here revenue from the transportation by air of mail other than United States mail.
06 Property.
06.1 FREIGHT.
Record here revenue from the transportation by air of property other than passenger baggage.
06.2 EXCESS PASSENGER BAGGAGE.
Record here revenue from the transportation by air of passener baggage in excess of fixed free allowance.
07 Charter.
07.1 PASSENGER.
Record here revenue from the transportation of passengers and their personal baggage.
07.2 PROPERTY.
Record here revenue from the transportation of property.
Transport Related Revenues and Expenses
08 Public Service Revenues (Subsidy).
Record here amounts of compensation received pursuant to the provisions of 49 U.S.C. 41733 under rates established by the Department of Transportation for the provision of essential air service to small communities.
09 In-Flight Sales.
09.1 LIQUOR AND FOOD-GROSS REVENUES.
09.2 MOVIES AND STEREO-GROSS REVENUES.
09.3 OTHER-GROSS REVENUES.
09.4 LIQUOR AND FOOD-DEPRECIATION EXPENSE.
09.5 LIQUOR AND FOOD-OTHER EXPENSE.
09.6 MOVIES AND STEREO-DEPRECIATION EXPENSE.
09.7 MOVIES AND STEREO-OTHER EXPENSE.
09.8 OTHER-DEPRECIATION EXPENSE.
09.9 OTHER-EXPENSE.
10 Restaurant and Food Service (Ground).
10.1 GROSS REVENUES.
10.2 DEPRECIATION EXPENSE.
10.3 OTHER EXPENSE.
11 Rents.
11.1 GROSS REVENUES.
11.2 DEPRECIATION EXPENSE.
11.3 OTHER EXPENSES.
12 Limousine Service.
12.1 GROSS REVENUES.
12.2 DEPRECIATION EXPENSE.
12.3 OTHER EXPENSES.
13 Interchange Sales.
13.1 ASSOCIATED COMPANIES-GROSS REVENUES.
13.2 OUTSIDE-GROSS REVENUES.
13.3 ASSOCIATED COMPANIES-DEPRECIATION EXPENSE.
13.4 ASSOCIATED COMPANIES-OTHER EXPENSE.
13.5 OUTSIDE-DEPRECIATION EXPENSE.
13.6 OUTSIDE-OTHER EXPENSE.
14 General Service Sales.
14.1 ASSOCIATED COMPANIES-GROSS REVENUES.
14.2 OUTSIDE-GROSS REVENUES.
14.3 ASSOCIATED COMPANIES-DEPRECIATION EXPENSE.
14.4 ASSOCIATED COMPANIES-OTHER EXPENSE.
14.5 OUTSIDE-DEPRECIATION EXPENSE.
14.6 OUTSIDE-OTHER EXPENSE.
16 Substitute (replacement) Service.
16.1 GROSS REVENUE.
16.2 EXPENSE.
17 Air Cargo Services.
17.1 GROSS REVENUES.
17.2 DEPRECIATION EXPENSE.
17.3 OTHER EXPENSES.
18 Other Transport-Related Revenues and Expenses.
18.1 GROSS REVENUES.
18.2 DEPRECIATION EXPENSE.
18.3 OTHER EXPENSES.
19 Air Transport-Other.
19.1 RESERVATIONS CANCELLATION FEES.
19.9 MISCELLANEOUS OPERATING REVENUE.
Transport Expenses
20 General Instructions.
21 General Management Personnel.
Record here the compensation, including vacation and sick leave pay, of general officers and supervisors, and immediate assistants regardless of locality at which based, responsible for an activity not provided for in profit and loss accounts 25 through 35, inclusive, or an activity involving two or more such accounts.
23 Pilots and Copilots.
Record here the compensation, including vacation and sick leave pay, of pilots and copilots assigned or held inactive awaiting assignment to flight duty.
24 Other Flight Personnel.
Record here the compensation, including vacation and sick leave pay, of other flight personnel assigned or held inactive awaiting assignment to flight status, not responsible for the in-flight management of aircraft, such as engineers, navigation officers and cabin attendants.
25 Maintenance Labor.
Group II and Group III Air Carriers
25.1 LABOR-AIRFRAMES AND OTHER FLIGHT EQUIPMENT.
Record here the direct labor expended upon airframes, spare parts related to airframes, and other flight equipment (Other than aircraft engines and spare parts related to aircraft engines). Other flight equipment shall include instruments, which encompass all gauges, meters, measuring devices, and indicators, together with appurtenances thereto for installation in aircraft and aircraft engines which are maintaned separately from airframes and aircraft engines.
25.2 LABOR-AIRCRAFT ENGINES.
Record here the direct labor expended upon aircraft engines and spare parts related to aircraft engines.
Group I Air Carriers
25.6 LABOR-FLIGHT EQUIPMENT.
Record here the direct labor expended upon flight equipment of all types and classes.
All Air Carrier Groups
25.9 LABOR-GROUND PROPERTY AND EQUIPMENT.
Record here the direct labor expended upon ground property and equipment of all types and classes. Direct labor expended upon general ground properties shall be charged to subfunction 5200 Direct Maintenance; and direct labor expended upon maintenance buildings and equipment shall be charged to subfunction 5300 Maintenance Burden.
26 Aircraft and Traffic Handling Personnel.
26.1 GENERAL AIRCRAFT AND TRAFFIC HANDLING PERSONNEL.
Record here compensation of personnel handling or controlling aircraft and generally servicing or handling traffic of all types and classes whose activities are not identifiable with the particular activities provided for in subaccounts 26.2, 26.3, or 26.4, inclusive.
26.2 AIRCRAFT CONTROL PERSONNEL.
Record here compensation of personnel whose activities are identifiable with the protection and control of aircraft in flight and in scheduling or preparing flight crews for flight assignment.
26.3 PASSENGER HANDLING PERSONNEL.
Record here compensation of personnel whose activities are identifiable with the handling of passengers.
26.4 CARGO HANDLING PERSONNEL.
Record here compensation of personnel whose activities are identifiable with the handling of passenger baggage, mail, express, or freight.
28 Trainees, Instructors, and Unallocated Shop Labor.
28.1 TRAINEES AND INSTRUCTORS.
Record here the compensation of instructors and personnel in a training status.
28.2 UNALLOCATED SHOP LABOR.
Record here the pay of direct maintenance personnel which has not been assigned to profit and loss account 25 Maintenance Labor for time spent on specific maintenance projects, and vacation or sick leave pay of direct maintenance personnel.
30 Communications Personnel.
Record here the compensation, including vacation and sick leave pay, of personnel of all types and classes, including direct supervisory personnel, engaged in local, interstation, or groundair communication activities. This account shall include compensation of personnel such as radio operators, telephone operators, switchboard operators, teletype operators, messengers, etc.
31 Recordkeeping and Statistical Personnel.
Record here the compensation, including vacation and sick leave pay, of personnel including supervisory personnel, whose primary duties relate to maintaining records or conducting economic or other analyses required for general management controls, such as accountants, economists, statisticians, maintenance record clerks, stores record clerks, stores receiving and issuing clerks and file clerks. The account shall not include personnel engaged in documentation or other activities constituting an integral part of activities encompassed by other objective accounts.
32 Lawyers and Law Clerks.
Record here the compensation, including vacation and sick leave pay, of air carrier personnel engaged in law research or representing the air carrier in matters of law.
33 Traffic Solicitors.
Record here the compensation, including vacation and sick leave pay, of personnel engaged directly in solicitation of traffic of all types and classes. This account shall not include compensation of traffic office personnel engaged in soliciting activities incidental to the documenting of sales and assigning aircraft space which shall be included in profit and loss account 26 Aircraft and Traffic Handling Personnel.
34 Purchasing Personnel.
35 Other Personnel.
Record here the compensation, including vacation and sick leave pay, of personnel whose activities are not identifiable with activities provided for in profit and loss accounts 21 through 34, inclusive.
36 Personnel Expenses.
37 Communications Purchased.
Record here expenses, including related taxes, incurred for rental of communication services and for communication services of all types and classes not provided by personnel of the air carrier, such as telegraph, telephone, teletype, private line services, and charges for communication services from organizations operated jointly with associated companies or others.
38 Light, Heat, Power and Water.
Record here charges related to the provision of light, heat, power and water including related taxes.
39 Traffic Commissions.
39.1 COMMISSIONS-PASSENGER.
Record here charges for commissions arising from sales of passenger transportation.
39.2 COMMISSIONS-PROPERTY.
Record here charges for commissions arising from sales of nonpassenger transportation.
40 Legal Fees and Expenses.
Record here expenditures incurred for legal services by counsel retained on a fee basis and related expenses reimbursed or borne directly by the air carrier and other expenses incurred directly by the air carrier for legal supplies not obtainable from the air carrier's general stationery stock. This account shall not be charged with legal fees or expenses incurred in connection with claims occasioned by accidents or other casualties. Such charges shall be accumulated in balance sheet account 1890 Other Assets and cleared to profit and loss account 58 Injuries, Loss and Damage upon settlement of insurance claims. Nor should this account include fees or expenses related to developmental projects. Such expenses shall be included, as appropriate, in profit and loss account 89.9 Other Miscellaneous Nonoperating Debits or balance sheet account 1830 Unamortized Developmental and Preoperating Costs.
41 Professional and Technical Fees and Expenses.
Record here fees and expenses, other than legal fees and expenses, incurred for outside professional and technical services which are reimbursed or borne directly by the air carrier. This account shall not include fees or expenses related to developmental projects. Such expenses shall be included, as appropriate, in profit and loss account 89.9 Other Miscellaneous Nonoperating Debits or balance sheet account 1830 Unamortized Developmental and Preoperating Costs.
43 General Services Purchased.
Group II and Group III Air Carriers
43.1 AIRFRAME AND OTHER FLIGHT EQUIPMENT REPAIRS.
Record here charges for maintenance or repair of airframes and spare parts related to airframes owned or leased by the air carrier. Charges for maintenance or repair of other flight equipment (including instruments) owned or leased by the air carrier, excluding aircraft engines and spare parts related to aircraft engines, shall also be recorded here. Instruments shall include all gauges, meters, measuring devices, and indicators, together with appurtenances thereto for installation in aircraft and aircraft engines, which are maintained separately from airframes and aircraft engines. Charges by outside and associated companies for maintenance of flight equipment provided under aircraft interchange agreements shall not be included in this subaccount but in subaccount 43.7 Aircraft Interchange Charges.
43.2 AIRCRAFT ENGINE REPAIRS.
Record here charges for maintenance of repair or aircraft engines, including spare parts related to aircraft engines owned or leased by the air carrier. Charges by outside and associated companies for maintenance of aircraft engines provided under aircraft interchange agreements shall not be included in this subaccount but in subaccount 43.7 Aircraft Interchange Charges.
Group I Air Carriers
43.6 FLIGHT EQUIPMENT REPAIRS.
Record here charges for maintenance or repair of flight equipment of all types and classes owned or leased by the air carrier. Charges by outside and associated companies for maintenance of flight equipment provided under aircraft interchange agreements shall not be included in this subaccount but in subaccount 43.7 Aircraft Interchange Charges.
All Air Carrier Groups
43.7 AIRCRAFT INTERCHANGE CHARGES.
Record here charges by outside and associated companies for providing aircraft capacity or services related to the direct operation or maintenance of flight equipment under aircraft interchange agreements.
43.8 GENERAL INTERCHANGE SERVICE CHARGES.
Record here charges by outside and associated companies for services provided the air carrier under aircraft interchange agreements, other than charges related to the direct operation or maintenance of flight equipment, including all charges for maintenance and repair of group properties, as well as fees or charges for traffic solicitation and sales, or supervision and administration covered by the aircraft interchange agreements. Charges for depreciation or interest on capital related to flight equipment provided under interchange agreements shall not be included in this subaccount but in subaccount 43.7 Aircraft Interchange Charges.
43.9 OTHER SERVICES.
Record here charges for maintenance and repair of ground property and equipment of all types and classes and other charges for services performed by outside and associated companies not provided for elsewhere. This subaccount shall include only those charges for services not provided for elsewhere in profit and loss accounts 37 to 41, inclusive, and subaccounts 43.1 to 43.8, inclusive, embracing a complete activity or service provided by outside and associated companies such as the operation of traffic offices or other facilities used jointly with the air carrier which do not represent reimbursement of specific expense elements incurred expressly for the benefit of the air carrier. Reimbursement of expenses incurred expressly for the benefit of the air carrier shall be entered in appropriate personnel compensation or other objective expense accounts. The cost of services received in the repair of general ground properties shall be charged to subfunction 5200 Direct Maintenance; and services received in the repair of maintenance buildings and equipment shall be charged to subfunction 5300 Maintenance Burden.
44 Landing Fees.
Record here the charges and fees incurred for landing of aircraft while in line operation.
45 Aircraft Fuels and Oils.
45.1 AIRCRAFT FUELS.
Record here the cost of fuels used in flight operations.
45.2 AIRCRAFT OILS.
Record here the cost of oils used in flight operations.
46 Maintenance Materials.
Group II and Group III Air Carriers
46.1 MATERIALS-AIRFRAMES AND OTHER FLIGHT EQUIPMENT.
Record here the cost of materials and supplies consumed directly in maintenance of airframes and spare parts related to airframes. Other flight equipment (including instruments), excluding aircraft engines and spare parts related to aircraft engines, shall also be recorded here. Instruments shall include all gauges, meters, measuring devices, and indicators, together with appurtenances thereto for installation in aircraft and aircraft engines, which are maintained separately from airframes and aircraft engines.
46.2 MATERIALS-AIRCRAFT ENGINES.
Record here the cost of materials and supplies consumed directly in maintenance of aircraft engines and spare parts related to aircraft engines.
Group I Air Carriers
46.6 MATERIALS-FLIGHT EQUIPMENT.
Record here the cost of materials and supplies consumed directly in the maintenance of flight equipment of all types and classes.
All Air Carrier Groups
46.9 MATERIALS-GROUND PROPERTY AND EQUIPMENT.
Record here the cost of materials and supplies consumed directly in the maintenance of ground property and equipment of all types and classes. The cost of materials and supplies consumed in the repair of general ground properties shall be charged to subfunction 5200 Direct Maintenance and materials and supplies consumed in the repair of maintenance buildings and equipment shall be charged to subfunction 5300 Maintenance Burden.
47 Rentals.
Record here rentals, fee, or charges incurred in the use of property and equipment provided by others. When a lease arrangement provides that the amounts paid include charges for maintenance, insurance, or taxes, the amounts related thereto shall not be recorded in this account but in the appropriate expense account to which related.
49 Shop and Servicing Supplies.
Record here the cost of supplies and expendable small tools and equipment used in maintaining, servicing and cleaning property or equipment the cost of which cannot be directly assigned to a specific job or type of work.
50 Stationery, Printing and Office Supplies.
Record here the cost of stationery and forms used by the air carrier including the cost of engineering and shipping supplies.
51 Passenger Food Expense.
53 Other Supplies.
Record here the cost of supplies consumed and not provided for otherwise.
54 Inventory Adjustments.
Record here adjustments for overage, shortage or shrinkage of inventories carried in balance sheet account 1300 Spare Parts and Supplies. Adjustment of aircraft fuel and oil inventories due to retroactive price increases and decreases shall not be included in this account but in profit and loss account 45 Aircraft Fuels and Oils. Gains or losses from retirements of materials and supplies shall not be recorded in this account but in profit and loss account 88.5 Capital Gains and Losses-Operating Property.
55 Insurance-General.
Record here the cost of public liability and property damage insurance and all other general insurance except insurance covering liability for injuries, loss, and damage to passengers and cargo, and insurance carried for the protection or welfare of employees.
56 Insurance-Traffic Liability.
Record here the cost of purchased insurance covering liability for injuries, loss and damage to passengers and cargo.
57 Employee Benefits and Pensions.
58 Injuries, Loss and Damage.
Record here the remainder of gains, losses or costs resulting from accidents, casualties or mishandlings, after offsetting insurance recoveries, as accumulated until finally determined in balance sheet account 1890 Other Assets and Deferred Charges. This account shall not include gains or losses from retirement of property and equipment resulting from casualties. Such gains or losses shall be recorded in appropriate capital gains or losses accounts.
59 Schedules and Timetables.
Record here the production and distribution cost, excluding compensation of air carrier personnel, of all operating schedules, timetables, circulars and related quick reference charts.
60 Advertising.
Record here the cost, excluding compensation of air carrier personnel, of all space, direct mail, spot and other advertising for the purpose of increasing air travel, disseminating air travel information and publicizing services offered by the air carrier.
61 Foreign Exchange Gains and Losses.
Record here gains or losses from transactions involving currency translations resulting from normal, routine, current fluctuations in rates of foreign exchange. Gains or losses of a nonroutine abnormal character and gains or losses which arise from long-term debt principal and interest transactions shall not be entered in this account but in profit and loss account 85, Foreign Exchange Gains and Losses.
62 Other Promotional and Publicity Expenses.
Record here the costs, excluding compensation of air carrier personnel, of producing and distributing publicity releases and other expenses, not chargeable to profit and loss accounts 59 and 60, incurred for the purpose of publicizing or improving the public relations of the air carrier generally.
63 Interrupted Trips Expense.
Record here expenses allowed or paid for the care and serving of passengers because of unscheduled interruptions in passenger journeys. Transportation refunds and the cost of forwarding traffic by surface common carrier or otherwise as a result of such interruptions shall not be charged to this account but to the appropriate operating revenue account.
64 Memberships.
Record here the cost of membership dues in trade associations, chambers of commerce, or other business associations and organizations together with special assessments related thereto.
65 Corporate and Fiscal Expenses.
Record here corporate and fiscal fees and expenses of the air carrier and all expenses in connection with exchange and transfer of capital stock excluding expenses in connection with original issuance of capital stock.
66 Uncollectible Accounts.
Record here losses from uncollectible accounts and allowance provisions and adjustments thereto, for such losses. When allowances for uncollectible accounts are established, losses as realized shall be charged against such allowances and shall not be charged to this account.
67 Clearance, Customs and Duties.
Record here clearance, customs, duties and brokerage fees and charges applicable to clearing aircraft and traffic.
68 Taxes-Payroll.
Record here all taxes levied against the air carrier based upon or directly relating to compensation of personnel.
69 Taxes-Other Than Payroll.
71 Other Expenses.
Record here all expenses ordinarily associated with air transportation and its incidental services not provided for otherwise.
72 Aircraft Overhauls.
72.1 AIRWORTHINESS ALLOWANCE PROVISIONS-AIRFRAMES.
Record here current provisions for effecting an equitable distribution of airframe overhaul costs between different accounting periods. Record here also credits for airframe overhaul costs incurred in the current period which have been charged against related airworthiness allowances.
72.3 AIRFRAME OVERHAULS DEFERRED.
Record here airframe overhauls of the current period transferred to subaccount 1601.2, Unamortized Airframe Overhauls, and the amount of deferred airframe overhaul costs amortized for the current period.
72.6 AIRWORTHINESS ALLOWANCE PROVISIONS-AIRCRAFT ENGINES.
Record here current provisions for effecting an equitable distribution of aircraft engine overhauls costs between different accounting periods. Record here also credits for aircraft engine overhaul costs incurred in the current period which have been charged against related airworthiness allowances.
72.8 AIRCRAFT ENGINE OVERHAULS DEFERRED.
Record here airframe overhauls of the current period transferred to subaccount 1602.2, Unamortized Aircraft Engine Overhauls, and the amount of deferred aircraft engine overhaul costs amortized for the current period.
73 Provisions for Obsolescence and Deterioration-Expendable Parts.
73.1 CURRENT PROVISIONS.
Record here provisions during the current period for losses in value of expendable parts.
73.2 INVENTORY DECLINE CREDITS.
Record here credits applicable to the current period for any adjustments for excess inventory allowance levels determined pursuant to section 6-1311.
74 Amortization.
74.1 DEVELOPMENTAL AND PREOPERATING EXPENSES
Record here amortization of the cost of projects carried in balance sheet account 1830 Unamortized Developmental and Preoperating Costs.
74.2 OTHER INTANGIBLES.
Record here mortization of the cost of intangibles not provided for otherwise.
75 Depreciation.
All Air Carrier Groups
75.1 DEPRECIATION-AIRFRAMES.
Record here provisions for depreciation of property and equipment carried in balance subaccount 1601.1 Airframes.
75.2 DEPRECIATION-AIRCRAFT ENGINES.
Record here provisions for depreciation of property and equipment carried in balance sheet subaccount 1602.1 Aircraft Engines.
Group II and Group III Air Carriers
75.3 DEPRECIATION-AIRFRAME PARTS.
Record here provisions for depreciation of spare airframe instruments and parts carried in balance sheet subaccount 1608.1 Airframe Parts and Assemblies.
75.4 DEPRECIATION-AIRCRAFT ENGINE PARTS.
Record here provisions for depreciation of spare aircraft engine instruments and parts carried in balance sheet subaccount 1608.5 Aircraft Engine Parts and Assemblies.
All Air Carrier Groups
75.5 DEPRECIATION-OTHER FLIGHT EQUIPMENT.
Record here provisions for depreciation of property and equipment carried in balance sheet account 1607 Improvements to Leased Flight Equipment (exclusive of capitalized overhauls accounted for on a deferral and amortization basis) and balance sheet subaccount 1608.9 Other Parts and Assemblies. Group I air carriers shall also include in this subaccount provisions for depreciation of property carried in balance sheet account 1608 Flight Equipment Rotable Parts and Assemblies.
75.6 DEPRECIATION-FLIGHT EQUIPMENT.
This classification is established only for purposes of control by the BTS and shall include all charges to operating expenses for depreciation of flight equipment of all types and classes.
75.8 DEPRECIATION-MAINTENANCE EQUIPMENT AND HANGARS.
Record here provisions for depreciation of maintenance property and equipment included in balance sheet accounts 1630 Equipment, 1639 Improvements to Leased Buildings and Equipment, and 1640.1 Maintenance Buildings and Improvements.
75.9 DEPRECIATION-GENERAL GROUND PROPERTY.
Record here provisions for depreciation of property and equipment included in balance of property and equipment included in balance sheet accounts 1630 through 1640, exclusive of provision for depreciation of maintenance property and equipment included in account 75.8.
76 Amortization Expense-Capital Leases.
76.1 AMORTIZATION-CAPITALIZED FLIGHT EQUIPMENT.
Record here amortization charges applicable to flight equipment acquired under capital leases.
76.2 AMORTIZATION-CAPITALIZED OTHER PROPERTY AND EQUIPMENT.
Record here the amortization charges applicable to property and equipment, other than flight equipment, acquired under capital leases.
77 Uncleared Expense Credits.
77.8 UNCLEARED INTERCHANGE EXPENSE CREDITS.
Record here credits to operating expenses, from operations performed for others under aircraft interchange agreements, which have not been cleared to the objective accounts to which applicable.
77.9 OTHER UNCLEARED EXPENSE CREDITS.
Record here credits to operating expenses, from other than operations under aircraft interchange agreements, which have not been cleared to the objective accounts to which applicable.
78 Direct Maintenance-Flight Equipment.
This classification is established for purposes of control by the BTS and shall include all charges to operating expenses for maintenance of flight equipment of all types and classes.
79 Applied Burden Debit/Credit.
79.6 APPLIED BURDEN-FLIGHT EQUIPMENT.
79.8 APPLIED BURDEN-GENERAL GROUND PROPERTY.
14 C.F.R. §12