Nontransport Revenues

Air Cargo Services ‑ Insurance collections (shipper's insurance), pick‑up and delivery fees, storage and handling fees

17.1 - Revenues
17.2 - Depreciation expense
17.3 - Other expenses

09 - Foreign exchange fluctuation adjustments (routine)

Hotel, Restaurant and Food Service

10.1 - Revenues
10.2 - Depreciation expense
10.3 - Other expenses

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

Interchange Sales ‑ associated companies

13.1 - Revenues
13.2 - Depreciation expense
13.3 - Other expenses

Interchange Sales ‑ outside

15.1 - Revenues
15.2 - Depreciation expense
15.3 - Other expenses

Limousine Service

12.1 - Revenues
12.2 - Depreciation expense
12.3 -   Other expenses

Other

18.1 - Revenues
18.2 - Depreciation expense
18.3 - Other expense

Rents ‑ flight equipment, ground equipment, space rentals

11.1 - Revenues
11.2 - Depreciation expense
11.3 - Other expenses  

Service Sales ‑ associated companies

14.1 - Revenues
14.2 - Depreciation expense
14.3 - Other expenses

Service Sales ‑ outside companies

16.1 - Revenues
16.2 - Depreciation expense
16.3 - Other expenses

08 - Subsidy (Section 406)