[Code of Federal Regulations]
[Title 14, Volume 4]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 14CFR291.44]

[Page 225-226]
 
                     TITLE 14--AERONAUTICS AND SPACE
 
   CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION 
                         (AVIATION PROCEEDINGS)
 
PART 291_CARGO OPERATIONS IN INTERSTATE AIR TRANSPORTATION--Table of Contents
 
                        Subpart E_Reporting Rules
 
Sec. 291.44  BTS Schedule P-12(a), Fuel Consumption by Type of Service and 

Entity.

    (a) For the purposes of BTS schedule P-12(a), type of service shall 
be either scheduled service or nonscheduled service as those terms are 
defined in Sec. 291.45(c)(2) and (3).
    (b) For the purpose of this schedule, scheduled service shall be 
reported separately for:
    (1) Intra-Alaskan operations;
    (2) Domestic operations, which shall include all operations within 
and between the 50 States of the United States (except Intra-Alaska), 
the District of Columbia, the Commonwealth of Puerto Rico and the United 
States Virgin Islands, or a U.S. territory or possession to a place in 
any State of the United States the District of Columbia, the 
Commonwealth of Puerto Rico and the United States Virgin Islands, or a 
U.S. territory or possession;
    (3) International operations are flight stages with one or both 
terminals outside the 50 States of the United States, the District of 
Columbia, the Commonwealth of Puerto Rico and the United States Virgin 
Islands, or a U.S. territory or possession.
    (c) For the purpose of this schedule, nonscheduled service shall be 
reported separately for domestic operations and international operations 
as defined in paragraphs (b)(2) and (b)(3) of this section, except that 
domestic and international Military Airlift Command (MAC) operations 
shall be reported on separate lines.
    (d) The cost data reported on each line shall represent the average 
cost of fuel, as determined at the station level, consumed in that 
geographic entity.
    (e)(1) The cost of fuel shall include shrinkage, but excludes:
    (i) ``Throughput'' and ``in to plane'' fees, i.e., service charges 
or gallonage

[[Page 226]]

levies assessed by or against the fuel vendor or concessionaire and 
passed on to the carrier in a separately identifiable form; and
    (ii) Nonrefundable Federal and State excise taxes.
    (2) However, ``through-put'' and ``in to plane'' charges that cannot 
be identified or segregated from the cost of fuel shall remain a part of 
the cost of fuel as reported on this schedule.
    (f) Each air carrier shall maintain records for each station showing 
the computation of fuel inventories and consumption for each fuel type. 
The periodic average cost method shall be used in computing fuel 
inventories and consumption. Under this method, an average unit cost for 
each fuel type shall be computed by dividing the total cost of fuel 
available (Beginning Inventory plus Purchases) by the total gallons 
available. The resulting unit cost shall then be used to determine the 
ending inventory and the total consumption costs to be reported on this 
schedule.
    (g) Where amounts reported for a specific entity include other than 
Jet A fuel, a footnote shall be added indicating the number of gallons 
and applicable costs of such other fuel included in amounts reported for 
that entity.
    (h) Where any adjustment(s) recorded on the books of the carrier 
results in a material distortion of the current month's schedule, 
carriers shall file a revised Schedule P-12(a) for the month(s) 
affected.

[Doc. No. OST 98-4043, 67 FR 49227, July 30, 2002]