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Flying Operations

5123 - Pilots and Copilots Salaries

Captain
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot

5124 - Other Flight Personnel

Communications Officer
Engineering Officer
Navigation Officer

5128.1 - Trainees and Instructors

Engineering officer trainee - flight
Flight simulator instructor
Pilot instructor - flight
Pilot instructor - ground
Pilot trainee - flight

5136 - Personnel Expenses

Auto fuel and parking expense
Auto mileage allowance
Auto rentals
Communications expense
Employee memberships, dues and registrations
Employee service pins
Employee uniforms and insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Moving, storage and relocation expense
Passport expenses
Transportation expense

5141 - Professional and Technical Fees and Expenses

Consultants

5143.7 - Aircraft Interchange Charges

Aircraft interchange charges from outside companies

5145.1 - Aircraft Fuels

Cost of aircraft fuel used in flight ops

5145.2 - Aircraft Oils

Cost of aircraft oil used in flight ops

5147 - Rentals

Cost of renting/leasing aircraft

5153 - Other supplies

Safety and Training

5155.1 - Insurance Purchased

Insurance for flight equipment - hull insurance

5157 - Employee Benefits and Pensions

Direct annuity payments
Educational programs
Group accident and health insurance - company contributions
Group life insurance - company contributions
Medical programs
Recreational programs
Provisions for self insurance
Retirement plan - company contributions
Workman’s compensation insurance
401-K - company contributions

5158 - Injuries, Loss and Damage

Excess of losses over insurance recoveries -  restored assets - flight equipment

5168 - Taxes - Payroll

Federal unemployment insurance
FICA
Other payroll
State unemployment insurance

5169 - Taxes - Other Than Payroll

Fuel taxes - non refundable

5171 - Other Expenses

Expenses not provided for otherwise

5199 - Total of Accounts Above