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Currently Effective Accounting and Reporting Directives
Department of Transportation, Bureau of Transportation Statistics, Office of
Airline Information
Number 268
Issue Date: July 21, 2003
Effective Date: Immediately
It is the Department’s practice to issue Accounting
and Reporting Directives as the need arises to clarify and interpret the
accounting and reporting requirements in various parts of the Department’s
Economic Regulations. Significant changes, however, are not accomplished
through directives, but are achieved in the rulemaking and public comment
process mandated by the Administrative Procedures Act.
This directive process requires a periodic updating
procedure to eliminate those directives that have been served a one-time
purpose or have become obsolete due to changes in the DOT regulations or its
programs. The last update was made by Accounting and Reporting Directives
No.181 issued August 31, 1994. Accordingly, directives numbered
No.93, 99, 134, 140, 155, 157, 165, 167, 174, 175, 177, 178, 180, 181, 182,
183, 184, 185, 187, 188, 190, 192, 194, 195, 196, 197, 198, 199, 200, 201, 202,
204, 205, 206, 207, 208, 209, 210, 212, 214, 215, 216, 217, 218, 219, 220, 221,
222, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239,
240, 243, 245, 246, 249, 250, 252, 254, 255, 256, and 257 are hereby rescinded.
The following directives remain in effect.
| 38 |
General Standards for Submission of Computer
Prepared Formats |
11/15/82 |
| 61 |
Functional Classifications of Account 63 “Interrupted Trip Expense” |
4/13/84 |
| 73 |
Accounting Theory and Illustrations Related to Unusual Reporting Areas |
6/14/85 |
| 107 |
Standardization of Reporting Passenger Origin-Destination Survey Statistics on Magnetic Tape |
2/23/88 |
| 118 |
Part 241 – Filing of Year-End Preliminary Form 41
Schedules; Part 248 - Filing of Annual Audit Reports |
1/18/89 |
| 120 |
Passenger Origin-Destination Survey – List of
Fare Basis Codes |
3/15/89 |
| 122 |
Passenger Origin-Destination Survey Reporting
Requirements |
3/22/89 |
| 125 |
T-100 System ADP Specifications for U.S. Air
Carriers |
5/26/89 |
| 130 |
Reporting of Passenger Revenues on RSPA Form
41 Schedule P-1.2 “Statement of Operations” |
10/12/89 |
| 136 |
T-100 Reporting Clarifications |
2/13/90 |
| 138 |
Recordkeeping Requirements of Certificated Air
Carriers |
3/2/90 |
| 143 |
Passenger Origin-Destination Survey – Treatment
of “Contract Bulk Fare” Tickets |
10/25/90 |
| 169 |
Establishment of Boundary on the Asian Continent
for Dividing Operations between the Atlantic and Pacific Entities |
7/12/93 |
| 179 |
Accounting and Reporting for Freight Revenues
and Related Traffic Commissions |
6/15/94 |
| 186 |
Codes for Non-Designated Alaskan Airports |
2/14/95 |
| 189 |
Accounting and Reporting of Passenger Facility
Charges |
7/21/95 |
| 191 |
Passenger Origin - Destination Survey Transmittal Letter |
9/29/95 |
| 193 |
Certification on Form 41, Schedule B-1.1 Balance Sheet |
10/12/95 |
| 203 |
Passenger Origin-Destination Survey Treatment of Total Dollar Value of
Ticket |
6/14/96 |
| 211 |
Passenger Origin–Destination Survey – Treatment of “Contract Bulk Fare”
Tickets |
1/1/97 |
| 213 |
International Traffic Data “The T-100 Traffic System” |
3/14/97 |
| 223 |
Reporting the Impairment of Long-Lived Assets and Long-Lived
Assets to Be Disposed Of |
11/24/97 |
| 224 |
Passenger Origin-Destination Survey; Operating &
Ticketed Carrier Reporting; New Fare Basis Codes and Record Layout |
12/19/97 |
| 241 |
“Airline Service Quality Performance Reports” Mishandled Baggage
Reports Reporting Flight Delays |
1/10/00 |
| 242 |
Total Dollar Value of Ticket As Reported in the Passenger
Origin-Destination Survey Report |
2/15/00 |
| 244 |
Reporting Reissued Tickets in The Passenger Origin-Destination
Survey |
7/7/00 |
| 247 |
Reporting Traffic for Operations To or From Canada |
8/11/00 |
| 248 |
Reporting Of Air Carrier Operating Expenses and Inventories of
Airframes And Aircraft Engines |
12/01/00 |
| 251 |
Mishandled Baggage Reports |
12/05/00 |
| 253 |
Reporting On Form 41 Schedule P-10 Employment Statistics By Labor
Category |
6/01/01 |
| 258 |
Classification of Single Class of Service Fares for Form 41 And the
Passenger Origin and Destination Survey |
1/24/02 |
| 259 |
Filing of Form 41 Financial Schedules |
3/15/02 |
| 260 |
List of Numeric Aircraft Type Codes |
6/28/02 |
| 261 |
Final Rule Changes to T-100 and T-100(f) Traffic Reporting
Systems |
8/27/02 |
| 262 |
Reporting Under Part 374a of the DOT’s Special Regulations with
Respect to Extension of Credit by Airlines to Federal Political Candidates |
10/10/02 |
| 263 |
Air Carrier Groupings |
11/19/02 |
| 264 |
International Civil Aviation Organization (ICAO) Data Needs |
12/02/02 |
| 265 |
Reporting Revenues and Expenses for Wet-Lease Operations |
11/29/02 |
| 266 |
Reporting the Service Class and Revenue Classification for Wet-Lease
Operations |
1/24/03 |
| 267 |
Passenger Origin and Destination Survey Reporting of Code-Share Affiliates
for Air Carrier Alliance Partners |
4/18/03 |
Please e-mail any questions you have to Buzz Rife at
marlin.rife@bts.gov or contact
him by telephone on (202) 366-6112.
This action is taken under authority delegated in 14 CFR Part 385.19(b) of the
Department’s Organizational Regulations.
Donald W. Bright
Assistant Director
Airline Information
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