Direct Maintenance-Flight Equipment
5225.1 - Labor -
Airframes
Apprentice mechanic
Chief mechanic
Cleaner (flight equipment maintenance)
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
5225.2 - Labor -
Aircraft Engines
Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
5243.1 - Airframe Repairs - Outside
5243.2 - Aircraft Engine Repairs - Outside
5243.7 Aircraft
Interchange Charges
5246.1 - Maintenance Materials - Airframes
Materials used to repair airframes
5246.2 - Maintenance Materials - Aircraft Engines
Materials used to repair aircraft engines
5272.1 - Airworthiness Allowance Provision -
Airframes
Current provision for airframe overhaul costs
Estimate the cost of the initial overhaul and accrue the cost, based on an hourly rate, to the overhaul. At that time, the actual cost of overhaul is charged to the accrual, with any deficiency or excess charged or credited to expense. The cost of the next overhaul is then estimated, based on the new rate, and accrued to that overhaul, and the process is repeated.
5272.3 - Airframe Overhauls Deferred (credit)
Current amortization of cost for airframe overhauls previously deferred to subaccount 1601.2 - Unamortized Airframe Overhauls
The actual
cost of each overhaul is capitalized
and amortized to the next overhaul.
5272.6 - Airworthiness Allowance Provision - Aircraft
Engines
Current provision for engine overhaul costs
Estimate the cost of the
initial overhaul and
accrue the cost, based on an hourly rate, to
the overhaul. At that time, the actual cost
of overhaul is charged to the accrual, with
any deficiency or excess charged or credited to expense. The cost of
the next overhaul is then estimated, based on the new rate, and accrued to that overhaul, and the process is repeated.
5272.8 - Aircraft Engine Overhauls Deferred (credit)
Current amortization of cost for engine overhauls previously deferred to subaccount 1602.2 - Unamortized Aircraft Engine Overhauls
The actual
cost of each overhaul is capitalized
and amortized to the next overhaul.
5278 - Total Direct Maintenance - Flight
Equipment
Total of 5200 accounts listed above
5279.6 - Applied
Maintenance Burden - Flight Equipment
Total
of expenses in subfunction 5300
This consists of maintenance overhead. Expenses related to the administration of maintenance stocks and stores, record keeping, scheduling, controlling, planning and supervising maintenance operations.
5299 - Total Flight Equipment Maintenance
Sum of accounts 5278 and 5279.6
7073.9 - Net
Obsolescence & Deterioration - Expendable Parts
Provision for losses in value of expendable parts inventory. Credits to
balance sheet account 1311 Allowance for Obsolescence
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