[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: 14CFR298.63]



[Page 263-264]

 

                     TITLE 14--AERONAUTICS AND SPACE

 

   CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION 

                         (AVIATION PROCEEDINGS)

 

PART 298_EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS

--Table of Contents

 

                    Subpart F_Reporting Requirements

 

Sec. 298.63  Reporting of aircraft operating expenses and related 

statistics by small certificated air carriers.



    (a) Each small certificated air carrier shall file BTS Form 298-C, 

Schedule F-2 ``Report of Aircraft Operating Expenses and Related 

Statistics.'' This schedule shall be filed quarterly as prescribed in 

Sec. 298.60. Data reported on this report shall be for the overall or 

system operations of the air carrier.

    (b) Each carrier shall indicate in the space provided its full 

corporate name and the quarter for which the report is filed.

    (c) This schedule shall show the direct and indirect expenses 

incurred in aircraft operations. Direct expense data applicable to each 

aircraft type operated by the carrier shall be reported in separate 

columns of this schedule. Each aircraft type reported shall be 

identified at the head of each column in the space provided for 

``Aircraft Type.'' ``Aircraft Type'' refers to aircraft models such as 

Beech-18, Piper PA-32, etc. Aircraft Type designations are prescribed in 

the Accounting and Reporting Directives, which is available from the 

BTS' Office of Airline Information. In the space provided for ``Aircraft 

Code'' carriers shall insert the three digit code prescribed in the 

Accounting and Reporting Directives for the reported aircraft type. 

(Note: Aircraft of the same type but different cabin configuration may 

be grouped into a single classification; therefore, carriers are not 

required to report the fourth digit of an aircraft code indicating cabin 

configuration.)

    (d) Line 1 Direct aircraft operating expenses shall be reported in 

the following categories:

    (1) Line 2 ``Flying Operations (Less Rental)'' shall be subdivided 

as follows:

    (i) Line 3 ``Pilot and Copilot'' expense shall include pilots' and 

copilots' salaries, and related employee benefits, pensions, payroll 

taxes and personnel expenses.

    (ii) Line 4 ``Aircraft Fuel and Oil'' expense shall include the cost 

of fuel and oil used in flight operations and nonrefundable aircraft 

fuel and oil taxes.

    (iii) Line 5 ``Other'' expenses shall include general (hull) 

insurance, and all other expenses incurred in the in-flight operation of 

aircraft and holding of aircraft and aircraft operational personnel in 

readiness for assignment to an in-flight status, which are not provided 

for otherwise on this schedule.

    (2) Line 6 ``Total Flying Operations (Less Rentals)'' shall equal 

the sum of lines 3, 4 and 5.

    (3) Line 7 ``Maintenance-Flight Equipment'' shall include the cost 

of labor, material and related overhead expended by the carrier to 

maintain flight equipment, general services purchased for flight 

equipment maintenance from associated or other outside companies, and 

provisions for flight equipment overhauls.

    (4) Line 8 ``Depreciation and Rental-Flight Equipment'' expense 

shall include depreciation of flight equipment, amortization of 

capitalized leases for flight equipment, provision for obsolescence and 

deterioration of spare parts, and rental expense of flight equipment.

    (5) Line 9 ``Total Direct Expense'' shall equal the sum of lines 6, 

7 and 8.

    (e) Line 10 Indirect aircraft operating expenses shall be reported 

only in total for all aircraft types and shall be segregated according 

to the following categories:

    (1) Line 11 ``Flight Attendant Expense'' shall include flight 

attendants' salaries, and related employee benefits, pensions, payroll 

taxes and personnel expenses.

    (2) Line 12 ``Traffic Related Expense'' shall include traffic 

solicitor salaries, traffic commissions, passenger food expense, traffic 

liability insurance, advertising and other promotion and publicity 

expenses, and the fringe benefit expenses related to all salaries in 

this classification.

    (3) Line 13 ``Departure Related (Station) Expense'' shall include 

aircraft and traffic handling salaries, landing



[[Page 264]]



fees, clearance, customs and duties, related fringe benefit expenses and 

maintenance and depreciation on ground property and equipment.

    (4) Line 14 ``Capacity Related Expense'' shall include salaries and 

fringe benefits for general management personnel, recordkeeping and 

statistical personnel, lawyers and law clerks, and purchasing personnel; 

legal fees and expenses; stationery; printing; uncollectible accounts; 

insurance purchased-general; memberships; corporate and fiscal expenses; 

and all other expenses which cannot be identified or allocated to some 

other specifically identified indirect cost category.

    (f) Line 15 ``Total Indirect Expense'' shall equal the sum of lines 

11, 12, 13 and 14.

    (g) Line 16 ``Total Operating Expense'' shall equal the sum of lines 

9 and 15.

    (h) Line 17 ``Total Gallons of Fuel Issued'' shall include the 

gallons of fuel used in flight operations related to fuel cost reported 

in total and by aircraft type on Line 4.



[ER-1399, 50 FR 20, Jan. 2, 1985, as amended by Docket No. 47939, 57 FR 

40104, Sept. 2, 1992; 60 FR 66726, Dec. 26, 1995; 67 FR 49234, July 30, 

2002]