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other expenses incurred in scheduling or preparing aircraft or aircraft operational personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance, or function 6400 Aircraft and Trafic Servicing. 5400 Maintenance.

(a) This function shall include all expenses, both direct and indirect, incurred in the repair and upkeep of property and equipment as may be required to meet operating and safety standards; in inspecting or checking property and equipment in accordance with prescribed operational standards; and in polishing or cleaning property and equipment when such polishing or cleaning is not an incidental routine in connection with the normal productive use of property and equipment.

(%) This function shall include the cost of direct labor, materials, and outside services and maintenance overhead or other costs associated with maintenance operations regardless of the location at which incurred.

(c) This function shall not include costs incurred in the construction, improvement, or modification of property and equipment even when necessitated to meet new or changed operating or safety standards. Such costs shall be charged to appropriate property and equipment accounts.

(d) Costs incurred by aircraft handling personnel in visual inspection, minor check and servicing of aircraft, while in line service, shall not be included in this function when performed as an incidental routine during the normal productive use of aircraft but shall be included in function 6400 Aircraft and Trafic Servicing.

(e) Both Group II air carriers and Group III air carriers shall maintain the following subfunctions: 5200 Direct Maintenance.

a. This subfunction shall include the costs of labor, materials and outside services consumed directly in periodic maintenance operations and the maintenance and repair of property and equipment of all types and classes, regardless of the location at which incurred, exclusive of property and equipment carried in balance sheet accounts 1634 Maintenance and Engineering Equipment and 1640.1 Maintenance Buldings and Improvements, which shall be included in subfunction 5300 Maintenance Burden.

b. The cost of direct labor, materials and supplies, as well as outside repairs, used in the maintenance and repair of property and

equipment shall be recorded on running job orders or tickets covering repairs and periodic inspections except servicing. Where a number of like items are maintained on a group basis, it will be necessary to maintain only one job order for each group.

c. When supervisory personnel such as crew chiefs, inspectors and foremen are engaged in direct labor in connection with equipment maintenance, a proportionato part of their salaries and wages shall be charged to the appropriate direct labor accounts. The cost of transporting property to and from shops for repair and maintenance shall be included as a part of the cost of the materials and supplies used in the repair or maintenance of such property and equipment. Transportation charges, customs and duties, etc., shall be included in the cost of repairs and maintenance operations when made by outside parties. 5300 Maintenance Burden.

2. This subfunction shall include all overhead or general expenses used directly in the activities involved in periodic maintenance operations and the maintenance and repair of property and equipment of all types and classes, including the cost of direct labor, materials and outside services used in the maintenance and repair of property and equipment carried in balance sheet accounts 1634 Maintenance and Engineering Equipment, and 1640.1 Maintenance Buildings and Improvements. It shall include expenses related to the administration of maintenance stocks and stores, the keeping of pertinent maintenance operations records, and the scheduling, controlling, planning and supervision of maintenance operations.

b. This subfunction shall not include expenses related to financial accounting, purchasing or other overhead activities which are of general applicability to all operating functions. Such expenses shall be included in function 6800 General and Administrative.

c. This subfunction shall include only those expenses attributable to the current air transport operations of the

air carrier. Maintenance burden associated with capital projects of the air carrier, other than overhauls of airframes and aircraft engines, shall be allocated thereto in accordance with the provisions of section 2-9(b). Maintenance burden incurred in common with services to other companies and operating entities shall be allocated thereto on a pro rata basis unless such services are so infrequent in performance or small in volume as to result in no appreciable demands upon the air carrler's maintenance facilities. When overhauls of airframes or aircraft engines are as a consistent practice accounted for on an accrual basis instead of expensed directly. maintenance burden shall be allocated thereto on a pro rata basis. Standard burden rates may be employed for quarterly allocations of maintenance burden provided

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the rates are reviewed at the close of each fiscal year, at least. When the actual burden rate for the year differs materially from the standard burden rate applied, adjustment shall be made to reflect the actual costs incurred for the full accounting year. Allocations of maintenance burden to capital projects, and service sales to others shall be effected through the individual maintenance burden objective accounts, except that the air carrier may effect such allocations by credits to profit and loss account 77 Uncleared Expense Credits under circumstances in which the use of that account will not undermine the significance of the individual maintenance burden objective accounts in terms of the expense levels associated with the air carrier's air transport services. Maintenance burden allocated to overhauls shall be credited to profit and loss subaccounts 5372.2 or 5372.7 Airworthiness Reserve Charges. In accordance with the provisions of section 22(d) or 32(d), as applicable, each air carrier shall file with the Civil Aeronautics Board a statement in which procedures followed in allocating maintenance burden between current transport services, overhauls, capital projects and outside services are fully explained. (ER-327, 26 F.R. 4222, May 16, 1961, as amended by ER-483, 32 F.R. 2811, Feb. 11, 1967] 5500 Passenger Service.

This function shall include all expenses chargeable directly to activities contributing to the comfort, safety and convenience of passengers while in flight and when flights are interrupted. It shall not include expenses incurred in enplaning or deplaning passengers, or in securing and selling passenger transportation and caring for passengers prior to entering a fight status. Such expenses shall be included in functions 6400 Aircraft and Traffic Servicing and 6700 Promotion and Sales, respectively. 6400 Aircraft and Traffic Servicing.

(a) This function shall include the compensation of ground personnel and other expenses incurred on the ground incident to the protection and control of the in-flight movement of aircraft, scheduling and preparing aircraft operational crews for flight assignment, handling and servicing aircraft while in line operation, servicing and handling traffic on the ground, subsequent to the issuance of documents establishing the air carrier's responsibility to provide air transportation, and in-flight expenses of handling and protecting all nonpassenger traffic including passenger baggage.

(b) This function shall include only those aircraft servicing and cleaning

expenses which are incurred as an incidental routine during the normal productive use of aircraft in line operations. It shall not include expenses incurred in the repair and maintenance of property and equipment, or in checking or inspecting property and equipment in accordance with prescribed operational standards when such activities are not an incidental routine during the normal productive use of aircraft. Such expenses shall be included in function 5400 Maintenance.

(c) This function shall not include expenses incurred in securing traffic, arranging aircraft space for trafic sold or in issuing documents confirming trafic sales and establishing the air carrier's responsibilities to provide air transportation. Such expenses shall be included in function 6700 Promotion and Sales. However, for purposes of this system of accounts, expenses attributable to the operation of airport traffic offices, excluding reservation centers, shall be included in this function. Expenses attributable to the operation of reservation or aircraft space control centers shall be included in function 6700 Promotion nd Sales regardless of the location at which incurred.

(d) Group III air carriers shall further subdivide this function as follows: 8100 Aircraft Servicing.

8. This subfunction shall include the compensation of ground personnel and other expenses incurred on the ground incident to the protection and control of the in-flight movement of aircraft; scheduling or preparing aircraft operational crews for flight assignment; landing and parking aircraft; visual inspection, routine checking, servicing and fueling of aircraft; and other expenses incurred on the ground incident to readying for arrival and take-off of aircraft. 6200 Traffic Servicing.

a. This subfunction shall include the compensation of ground personnel and other expenses incurred on the ground incident to handling traffic of all types and classes on the ground subsequent to the issuance of documents establishing the air

carrier's responsibility to provide air transportation. Expenses attributable to the operation of airport traffic offices shall also be included in this subfunction; expenses attributable to reservations centers shall be excluded. It shall Include expenses incurred in both enplaning and deplaning traffic as well as expenses incurred in preparation for enplanement and all expenses subsequent to deplanement.

b. This subfunction shall also include costs incurred in handling and protecting all nonpassenger traffic while in flight. It shall not include expenses incurred in contributing to the comfort, safety and convenience of passengers while in flight or when flights are interrupted. Such expenses shall be included in function 5500 Passenger Service. 6300 Servicing Administration.

a. This subfunction shall include expenses of a general nature incurred in performing supervisory or administrative activities relating solely and in common to subfunctions 6100 Aircraft Servicing and 6200 Trafic Servicing.

b. This subfunction shall not include supervisory or administrative expenses which can be charged directly to subfunction 6100 Aircraft Servicing or subfunction 6200 Traffic Servicing. Nor shall this subfunction include expenses of a general administrative character and of significant amount regularly contributing to operating functions generally. Such expenses shall be included in function 6800 General and Administrative.

c. The expenses in this subfunction shall be recorded separately for each geographic location at which incurred. 6700 Promotion and sales.

(a) This function shall include expenses incurred in creating public preference for the air carrier and its services; stimulating the development of the air transport market; and promoting the air carrier or developing air transportation generally.

(b) It shall also include the compensation of personnel and other expenses incident to documenting sales; expenses incident to controlling and arranging or confirming aircraft space for traffic sold; expenses incurred in direct sales solicitation and selling of aircraft space; and expenses incurred in developing tariffs and schedules for publication.

(c) This function shall not include expenses incurred in handling traffic subsequent to the issuance of documents establishing the air carrier's responsibility to provide air transportation which shall be included in functions 5500 Passenger Service and 6400 Aircraft and Traffic Servicing. However, for purposes of this system of accounts, expenses attributable to the operation of airport traffic offices, excluding reservation centers, shall be included in function 6400 Aircraft and Traffic Servicing. Expenses attributable to the operation of reservation or aircraft space control centers shall be included in function 6700 Promotion and Sales regardless of the location at which incurred.

(d) Group III air carriers shall subdivide this function as follows: 6500 Reservations and Sales.

This subfunction shall include expenses incident to direct sales solicitation, documenting sales, controlling and arranging or confirming aircraft space sold, and in developing tariffs and schedules for publication. It shall also include expenses attributable to the operation of city traffic offices. Expenses incurred in stimulating traffic and promoting the air carrier or air transportation generally shall not be included in this subfunction but in subfunction 6600 Advertising and Publicity. 6600 Advertising and Publicity.

a. This subfunction shall include expenses incurred in creating public preference for the air carrier and its services; stimulating development of the air transport market; and promoting the air carrier or developing air transportation generally.

b. This subfunction shall not include expenses incurred in direct sales solicitation and selling of aircraft space. Such costs shall be included in subfunction 6500 Reservations and Sales. 6800 General and Administrative.

(a) This function shall include expenses of a general corporate nature and expenses incurred in performing activities which contribute to more than a single operating function such as general financial accounting activities, purchasing activities, representation at law, and other general operational administration, which are not directly applicable to a particular function.

(b) This function shall not include expenses incurred directly in promoting traffic or in promoting relations of the air carrier generally with the public which shall be included in function 6700 Promotion and Sales. Nor shall this function include expenses, regularly applicable in large part to a specific function, which contribute only incidentally, or in small amount, to various other functions. Such expenses when of such size as will not distort the function to which predominantly related, shall be included in the specific function to which regularly related. However, expenses of a general administrative character and of significant amount regularly contributing to operating functions generally shall be included in this function, 7000 Depreciation and Amortization.

This function shall include all charges to expense to record losses suffered through current exhaustion of the sery

iceability of property and equipment due objective account 19 Other Operating to wear and tear from use and the ac- Revenues. tion of time and the elements, which are (b) This account shall be subdivided not replaced by current repairs, as well as follows by all air carrier groups: as losses in serviceability occasioned by

01.1 PassengerFirst Class. obsolescence, supersession, discoveries,

Record here revenue from the air transchange in popular demand or action by

portation of passengers moving at either pubiic authority. It shall also include

standard fares or prepulum fares, or at recharges for the amortization of capital- duced fares not predicated upon the use of ized developmental and preoperating aircraft space specifically separated from costs, and other intangible assets appli- first class, and for whom standard or precable to the performance of air trans

mium quality services are provided. portation. (See section 5-5 and section 01.2 Passenger-Coach. 6-1830 and 1880.)

Record here revenue from the air transSection 12-Objective Classifica

portation of passengers moving at special

fares reduced from the first class or pretion-Operating Revenues mium fares which are predicated upon both 00 General Instructions.

the operation of specifically designated air

craft space and a reduction in the quality (a) The objective accounts established of service regularly and ordinarily provided. in this section are prescribed for all air

02 United States Mail. carrier groups. Each air carrier shall

(a) Record here revenue from the credit the gross revenues accruing from services ordinarily associated with air

transportation by air of United States

mail at service mail rates established by transportation or its incidental services, to the appropriate account established

the Civil Aeronautics Board.

(b) Fines and penalties imposed by for each revenue source. Expenses inci

the United States Government in condent to transport services from which

nection with the carriage of mail shall revenue is earned shall not be charged to the related revenue account. However,

not be charged to this account but to direct costs forwarding traffic as a

profit and loss account 89 Miscellaneous result of interrupted trips, and refunds

Nonoperating Debits. of sales, shall be charged to the applica

(c) This account shall be subdivided ble revenue account.

as follows by all air carrier groups: (b) Revenues accruing from trans

02.1 Priority. actions conducted in foreign currencies Record here revenue from mail bearing shall be credited to the applicable objec

postage at rates established specifically for tive accounts at the United States dollar

air mail service or mall moving at service equivalent, at currently realizable, or

transportation rates equivalent to thoso

established for mail bearing the full air mall officially prescribed rates of exchange, of

postage. foreign currencies received or due the air carrier from sales. (See section 2-3.)

02.2 Nonpriority. (c) Expenses directly associated with

Record here revenue from mall moving at the performance of incidental services

service transportation rates lower than those shall be charged to the applicable inci

established for mall bearing postage estab

lished specifically for air mall service. dental revenue account. (See section 9-4600.) Except as provided in operat

03 Foreign Mail. ing expense objective account 77 Un- (a) Record here revenue from the cleared Expense Credits, all expenses transportation by air of mail other than allocated to incidental services shall be United States mail. cleared by appropriate credits to the (b) Fines and penalties imposed by applicable operating expense objective foreign governments shall not be charged accounts.

to this account but to profit and loss 01 Passenger.

account 89 Miscellaneous Nonoperating

Debits. (a) Record here revenue from the transportation of passengers by air in

06 Property. cluding infants transported at reduced (a) Record here revenue from the fares, berth charges, surcharges for pre- transportation by air of property includmium services and other similar charges. ing excess passenger baggage. Service charges for persons travelling on (b) Revenues resulting from services a nonrevenue basis shall be recorded in Incidental to the transportation services such as collection of shipper's interest (c) This account shall be subdivided insurance premiums and charges and as follows by all air carrier groups: fees for service such as pick-up and de

07.1 Passenger. livery, assembly and distribution, storage

Record here revenue from the transportaand handling, and C.O.D. collection shall

tion of passengers and their personal baggage not be credited to this account but to at rates set forth in passenger charter profit and loss account 17 Air Cargo tariffs. Services.

07.2 Property. (c) This account shall be subdivided

Record here revenue from the transportaas follows by all air carrier groups:

tion of property at rates set forth in prop06.1 Express.

erty charter tariffs and revenue from the Record here revenue from the transporta

transportation of passengers and property

simultaneously at rates set forth in mixed tion by air of express as defined in tariffs filed with the Civil Aeronautics Board.

passenger and property charter tariffs. 06.2 Freight.

08 Section 406 Subsidy. Record here revenue from the transporta

Record here amounts of compensation tion by air of property other than express fixed pursuant to section 406(b) of the and passenger baggage.

Federal Aviation Act which exceed 06.8 Excess Passenger Baggage.

amounts accruis to the air carrier

under service mail rates established by Record here revenue from the transporta

the Civil Aeronautics Board for the tion by air of passenger baggage in excess of fixed free weight.

carriage of United States mail. 07 Charter and Special.

09 Foreign Exchange Fluctuation Ad.

justments. (a) Record here the revenue from Record here gains or losses from nonscheduled air transport services (ex- transactions involving currency convercept as otherwise required by profit and sions resulting from normal, routine. loss Account 86 Income from Nontrans- day-to-day fluctuations in rates of forport Ventures) where the party receiving eign exchange in accordance with prothe transportation obtains exclusive use visions of section 2–3. Gains or losses of of an aircraft at either published tariff a nonroutine abnormal character shall or other contractual rates and the not be entered in this account but in remuneration paid by the party receiv

profit and loss account 85 Foreign Exing transportation accrues directly to,

change Adjustments. and the responsibility for providing 10 Hotel, Restaurant and Food Service. transportation is that of, the accounting

(a) Record here revenues from and air carrier. This account shall also in

expenses related to the operation of clude revenues from air transport serv- hotels and restaurants and similar facilices other than inter-airport services, ities, and from sales of food. (See whether scheduled or nonscheduled, section 13-51.) where each passenger or shipment re

(b) This account shall be subdivided ceiving transportation is individually

as follows by all air carrier groups: documented and does not obtain exclu- 10.1 Gross Revenues. sive use of an aircraft.

10.2 Depreciation Expense.

10.3 Other Expenses. (b) This account shall not include revenues or fees received from other air

11 Rents. carriers for flight facilities furnished or (a) Record here revenues from and operated by the accounting air carrier expenses related to property and equipwhere the remuneration paid by the

ment owned or leased which has been party receiving transportation accrues

rented or subleased to others exclusive directly to, and the responsibility for pro

of associated companies. This account

shall not include fees from the use by viding transportation is that of, other air

others of air carrier aircraft under aircarriers. Such revenues and related ex

craft interchange agreements. penses shall be included in profit and

(b) This account shall be subdivided loss account 11 Rents, 13 Interchange

as follows by all air carrier groups: Sales—Associated Companies, 15 Inter

11.1 Gross Revenues. change Sales-Outside, or 18 Other

11.2 Depreciation Expense. Incidental Revenues, as appropriate. 11.3 Other Expenses.

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