[Code of Federal Regulations] [Title 14, Volume 4] [Revised as of January 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR291.43] [Page 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. 291.43 Statement of operation for section 41103 operations. Form 291-A contains the following data elements: (a) Total operating revenue, categorized as follows: (1) Transport revenues from the carriage of property in scheduled and nonscheduled service; (2) Transport revenues from the carriage of mail in scheduled and nonscheduled service; and (3) Transport-related revenues; (b) Total operating expenses; (c) Operating profit or loss, computed by subtracting the total operating expenses from the total operating revenues; and (d) Net income, computed by subtracting the total operating and nonoperating expenses, including interest expenses and income taxes, from the total operating and nonoperating revenues. [Doc. No. OST 98-4043, 67 FR 49227, July 30 2002]