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12 Limousine Service.

program involving retirement of prop(a) Record here revenues from and

erty and equipment as opposed to routine expenses related to the operation of pas

sales and services to associated comsenger limousine surface transportation

panies unless such disposition is conservices.

ducted as a normal part of the incidental (b) This account shall be subdivided

sales activity. Such retirement gains or as follows by all air carrier groups:

losses shall be included in capital gains

and losses accounts. Maintenance parts, 12.1 Gross Revenues.

materials or supplies sold as & service 12.2 Depreciation Expense. 12.3 Other Expenses.

to associated companies shall be charged

to this account at cost without adjust13 Interchange Sales Associated Com- ment of related obsolescence or depreciapanies.

tion reserves. (a) Record here the revenues or fees

(c) This account shall be subdivided from and the expenses related to serve

as follows by all air carrier groups: ices provided associated companies by 14.1 Gross Revenues. the air carrier under aircraft inter- 14.2 Depreciation Expense. change agreements. This account shall 14.3 Other Expenses. be charged and the applicable operating

15 Interchange Sales Outside. expense objective accounts shall be credited, except as provided in operating

(a) Record here the revenues or fees expense objective account 77 Uncleared from and the expenses related to services Expense Credits, with the expenses

provided other than associated comattaching to services provided associated

panies by the air carrier under aircraft companies under aircraft interchange

interchange agreements. This account agreements.

shall be charged and the applicable op(b) This account shall not include

erating expense objective accounts shall revenues or expenses related to air trans

be credited, except as provided in opportation services performed in the

erating expense objective account 77 Unname of and for the account of the cleared Expense Credits, with the exaccounting air carrier. Such revenues

penses attaching to services provided shall be included in applicable transport

other than associated companies under revenue and operating expense objective

aircraft interchange agreements. accounts.

(b) This account shall not include (c) This account shall be subdivided

revenues or expenses related to air transas follows by all air carrier groups:

portation services performed in the name

of and for the account of the accounting 13.1 Gross Revenues.

air carrier. Such revenues and expenses 13.2 Depreciation Expense. 13.3 Other Expenses.

shall be included in applicable transport

revenue and operating expense objective 14 General Service Sales Associated accounts. Companies.

(c) This account shall be subdivided (a) Record here the revenues, com

as follows by all air carrier groups: missions or fees from and expenses re- 15.1 Gross Revenues. lated to other than air transportation 15.2 Depreciation Expense. and aircraft interchange services pro- 15.3 Other Expenses. vided associated companies by the air

16 General Service Sales-Outside. carrier. This account shall include the contractual fees or other revenues from

(a) Record here the gross revenues, and expenses related to services pro

commissions or fees from and expenses vided associated companies in the opera

related to other than air transportation tion of facilities which are used jointly

and aircraft interchange services prowith associated companies, as well as vided to other than associated companies revenues from and the costs related to by the air carrier. This account shall the sale of supplies, parts and repairs include the contractual fees or other revsold directly or furnished as a part of enues from and expenses related to seryservices to associated companies.

ices provided to other than associated (b) This account shall not include companies in the operation of facilities consideration received from sales of which are used jointly with others, as property, equipment, materials or sup- well as revenues from and the costs replies when disposed of as a part of a lated to the sale of supplies, parts and

repairs sold directly or furnished as a part of services to others.

(b) This account shall not include consideration received from sales of property, equipment, materials or supplies when disposed of as a part of a program involving retirement of property and equipment as opposed to routine sales and services to others unless such disposition is conducted as a normal part of the incidental sales activity. Such retirement gain or loss shall be included in capital gains and losses accounts. Maintenance parts, materials or supplies sold as a service to others shall be charged to this account at cost without adjustment of related obsolescence or depreciation reserves.

(c) This account shall be subdivided as follows by all air carrier groups: 16.1 Gross Revenues. 16.2 Depreciation Expense. 16.3

Other Expenses. 17 Air Cargo Services.

(a) Record here fees and other reyenues from and expenses related to incidental services performed in connection with cargo shipments such as pickup and delivery fees, shipper's interest insurance charges, storage and handling fees, etc.

(b) This account shall be subdivided as follows by all air carrier groups: 17.1 Gross Revenues. 17.2 Depreciation Expense. 17.3 Other Expenses. 18 Other Incidental Revenues.

(a) Record here revenues from and expenses related to incidental services not provided for in profit and loss accounts 10 through 17, inclusive, such as revenues and expenses incident to the operation of flight facilities by the accounting air carrier, except those operated under aircraft interchange agreements, where the remuneration paid by the party receiving transportation accrues directly to, and the responsibility for providing transportation is that of, other air carriers; and revenues and expenses incident to vending machines, parcel rooms, storage facilities, etc.

(b) This account shall include receipts and payments under agreements with other air carriers providing for mutual financial assistance in the case of work stoppages.

(c) Revenues from the renting or leasing of property and equipment to

others shall not be included in this account but in profit and loss account 11 Rents.

(d) This account shall be subdivided as follows by all air carrier groups: 18.1 Gross Revenues. 18.2 Depreciation Expense. 18.3 Other Expenses. 19 Other Operating Revenues.

(a) Record here revenues associated with air transportation conducted by the air carrier, not provided for in profit and loss accounts 01 through 09, inclusive, such as revenue from service charges for failure to cancel or for late cancellation of air transportation reservations and revenue from nontransportation service charges collected on both revenue and nonrevenue flights.

(b) Revenues derived from sightseeing, aerial photography, advertising, or other special flights shall not be included in this account but in account 07 Charter and Special.

(c) This account shall be subdivided as follows by all air carrier groups: 19.1 Reservations Cancellation Fees. 19.9 Miscellaneous Operating Revenue. Section 13–Objective Classifica

tion-Operating Expenses 00 General Instructions.

(a) Each element of expense ordinarily associated with air transportation services shall be charged to the accounts established in this section in accordance with the objectives served by each expenditure. Basic objective accounts, applicable to all air carrier groups, are established for recording all expense elements. These basic accounts are in certain areas subdivided to provide greater detail for indicated air carrier groups.

(b) To the end that the integrity of the prescribed objective accounts shall not be impaired, each air carrier shall: (1) charge the appropriate account prescribed for each service purchased or expense element incurred expressly for the benefit of the air carrier regardless of whether incurred directly by the air carrier or through an agent or other intermediary, and (2) except as provided in objective account 77 Uncleared Expense Credits, credit or charge, as appropriate, the account prescribed for each expense element which may be involved in distributions of expenses between (1) separate operating entities of the air carrier, (ü) incidental and transport services or transport functions, (ii) balance sheet and profit and loss elements and (iv) the air carrier and others, when the expenses are incurred initially by or for the benefit of the air carrier. At the option of the air carrier, standard rates applicable to each objective account comprising a particular pool of expenses subject to assignment between two or more activities, may be established for proration purposes, provided the rates established are predicated upon the experience of the air carrier and are reviewed and modified as appropriate at least once each year. 21 General Management Personnel.

Record here the compensation, including vacation and sick leave pay, of general officers and supervisors, and immediate assistants regardless of locality at which based, responsible for an activity not provided for in profit and loss accounts 25 through 35, inclusive, or an activity involving two or more such accounts. 23 Pilots and Copilots.

Record here the compensation, including vacation and sick leave pay, of pilots and copilots assigned or held inactive awaiting assignment to flight duty. 24 Other Flight Personnel.

Record here the compensation, including vacation and sick leave pay, of other flight personnel assigned or held inactive awaiting assignment to flight status, not responsible for the in-flight management of aircraft, such as engineers, Davigation officers and cabin attendants. 25 Maintenance Labor.

(a) Record here the compensation for time of personnel spent directly on specific property and equipment maintenance projects. (See sections 10 and 115200.) Vacation and sick leave pay shall be charged to profit and loss account 28 Trainees, Instructors and Unallocated Shop Labor.

(b) This account shall be subdivided as follows:

GROUP II AND GROUP III AIR CARRIERS 25.1 Labor--Airframes.

Record here the direct labor expended upon airframes and spare parts related to airframes.

25.2 Labor-Aircraft Engines.

Record here the direct labor expended upon aircraft engines and spare parts related to aircraft engines. 25.3 Labor-Other Flight Equipment.

Record here the direct labor expended upon flight equipment (including instruments), other than airframes, aircraft engines and spare parts related to airframes and aircraft engines. Instruments shall include all gauges, meters, measuring devices, and indicators, together with appurtenances thereto for installation in aircraft and aircraft engines, which are maintained separately from airframes and aircraft engines.

GROUP I AIB CARRIERS 25.6 Labor-Flight Equipment.

Record here the direct labor expended upon flight equipment of all types and classes.

ALL AIR CARRIER GROUPS 25.9 Labor-Ground Property and Equip

ment. Record here the direct labor expended upon ground property and equipment of all types and classes. Direct labor expended upon general ground properties shall be charged to subfunction 5200 Direct Maintenance; and direct labor expended upon maintenance buildings and equipment shall be charged to subfunction 5300 Maintenance Burden. 26 Aircraft and Traffic Handling Per.

sonnel. (a) Record here the compensation, including vacation and sick leave pay, of personnel of all types and classes, including direct supervisory personnel, assigned to ground activities, engaged directly in protecting and controlling aircraft in flight, scheduling and preparing ilight crews for flight assignment, parking and servicing aircraft incidental to line operations, and of personnel of all types and classes engaged in servicing and handling traffic of all types and classes on the ground.

(b) This account shall be subdivided as follows by Group II and Group HII air carriers: 26.1 General Aircraft and Trafic Handling

Personnel. Record here compensation of personnel handling or controlling aircraft and generally servicing or handling traffic of all types and classes whose activities are not identif. able with the particular activities provided for in subaccounts 26.2, 26.3 or 26.4, inclusive. 26.2 Aircraft Control Personnel.

Record here compensation of personnel whose activities are identifiable with the pro

tection and control of aircraft in flight and in scheduling or preparing flight crews for flight assignment. 26.3 Passenger Handling Personnel.

Record here compensation of personnel whose activities are identitable with the handling of passengers. 26.4 Cargo Handling Personnel.

Record here compensation of personnel whose activities are identifiable with the handling of passenger baggage, mall, express or freight. 28 Trainees, Instructors, and Unallo

cated Shop Labor. (a) Record here the compensation, including vacation and sick leave pay, of instructors and personnel in an off-thejob training status; direct maintenance personnel compensation not assigned to specific projects, and vacation or sick leave pay of direct maintenance personnel.

(b) This account shall be subdivided as follows by all air carrier groups: 28.1 Trainees and Instructors.

Record here the compensation of instructors and personnel in a training status. 28.2 Unallocated Shop Labor.

Record here the pay of direct maintenance personnel which has not been assigned to profit and loss account 25 Maintenance Labor for time spent on speciic maintenance projects, and vacation or sick leave pay of direct maintenance personnel. 30 Communications Personnel.

Record here the compensation, including vacation and sick leave pay, of personnel of all types and classes, including direct supervisory personnel, engaged in local, interstation, or groundair communications activities. This account shall include compensation of personnel such as radio operators, telephone operators, switchboard operators, teletype operators, messengers, etc.

Record Keeping and Statistical Per

sonnel. Record here the compensation, including vacation and sick leave pay, of personnel including supervisory personnel, whose primary duties relate to maintaining records or conducting economic or other analyses required for general management controls, such as accountants, economists, statisticians, maintenance record

clerks, stores record clerks, stores receiving and issuing clerks and Ale clerks. This account shall not include personnel engaged in documen

tation or other activities constituting an integral part of activities encompassed by other objective accounts. 32 Lawyers and Law Clerks.

Record here the compensation, including vacation and sick leave pay, of air carrier personnel engaged in law research or representing the air carrier in matters of law. 33 Traffic Solicitors.

Record here the compensation, including vacation and sick leave pay, of personnel engaged directly in solicitation of traffic of all types and classes. This account shall not include compensation of trafic ofice personnel engaged in soli ing activities incidental to documenting of sales and assigning aircraft space which shall be included in profit and loss account 26 Aircraft and Traffic Handling Personnel. 34 Purchasing Personnel.

(a) Record here the compensation, including vacation and sick leave pay, of personnel, including direct supervisory personnel, engaged in purchasing activities.

(b) This account shall include compensation of personnel engaged in maintaining purchasing records but shall not include compensation of personnel responsible for the control of inventories or stores which shall be included in objective account 31 Record Keeping and Statistical Personnel. In cases where the responsibility for maintaining purchasing and stores records are inseparable, the related compensation may be accounted for in accordance with dominant responsibilities. 35 Other Personnel.

Record here the compensation, including vacation and sick leave pay, of personnel whose activities are not identifiable with activities provided for in profit and loss accounts 21 through 34, inclusive. 36 Personnel Expenses.

(a) Record here expenses incurred by officers, executives, directors and other personnel, whether for the benefit of the air carrier or for the private benefit of such persons, which are directly or indirectly borne by the air carrier.

(b) This account shall include allowances in lieu of expenses as well as expenses incurred for travel, lodgings,

31

meals, entertainment of individuals or 89.2 Commissions—Property. groups of individuals, and membership Record here charges for commissions arisfees and dues in professional or social ing from sales of nonpassenger transporclubs and associations.

tation. (c) Records shall be maintained in a 40 Legal Fees and Expenses. conveniently accessible form which will separately and clearly document each

Record here expenditures incurred for charge to this account in terms of its

legal services by counsel retained on a

fee basis and related expenses reimnatural characteristics and contribution

bursed or borne directly by the air carto the performance of the air carrier's

rier and other expenses incurred directly transport operations. The records shall be maintained in such manner as will

by the air carrier for legal supplies not identify specifically the persons incurring

obtainable from the air carrier's general the cost and will facilitate the accumula

stationery stock. This account shall not

be charged with legal fees or expenses tion of costs to be reported on schedule

incurred in connection with claims ocG-42 of CAB Form 41. Costs for stand

casioned by accidents or other casualties. by hotel or other facilities maintained

Such charges shall be accumulated in for the air carrier's personnel generally, need not be allocated among the in

balance sheet account 1890 Other Dedividuals using such facilities; however,

ferred Charges and cleared to profit and sufficiently detailed records are required

loss account 58 Injuries, Loss and Dam

age upon settlement of insurance claims. to identify the use made of such facilities

Nor should this account include fees or by each individual.

expenses related to developmental proj37 Communications Purchased.

ects. Such expenses shall be included as

appropriate in profit and loss account 89 Record here expenses, including re- Miscellaneous Nonoperating Debits or lated taxes, incurred for rental of com- balance sheet account 1830 Developmunication services and for communica

mental and Preoperating Costs. tion services of all types and classes not

41 Professional and Technical Fees and provided by personnel of the air carrier, such as telegraph, telephone, teletype,

Expenses. private line services, and charges for Record here fees and expenses, other communication services from organiza- than legal fees and expenses, incurred tions operated jointly with associated for outside professional and technical companies or others.

services which are reimbursed or borne

directly by the air carrier. This account 38 Light, Heat, Power and Water.

shall not include fees or expenses related Record here charges related to the

to developmental projects. Such exprovision of light, heat, power and water,

penses shall be included, as appropriate, including related taxes.

in profit and loss account 89 Miscellane

ous Nonoperating Debits or balance sheet 39 Traffic Commissions.

account 1830 Developmental and Pre(a) Record here charges by others,

operating Costs. including associated companies, for com- 42 General Services Purchased—Assomissions arising from sales of transpor

ciated Companies. tation. Commissions, fees or other

(a) Record here charges for services charges incurred for general agency

performed for the air carrier by assoservices, as opposed to commissions aris

ciated companies which are not identiing from sales of transportation, shall

flable with services provided for in profit not be included in this account but in

and loss accounts 37 through 41, incluprofit and loss account 42 General Sery

sive, or which are not expressly indentiices Purchased-Associated Companies fiable with other objective expense or profit and loss account 43 General

accounts. Services Purchased-Outside, as appro

(b) Charges from associated compriate. (b) This account shall be subdivided

panies for services provided the air

carrier under aircraft interchange as follows by Group II and Group III

agreements or other agreements embracair carriers:

ing a complete activity or service such 39.1 Commissions-Passenger.

as the operation of jointly used ground Record here charges for commissions aris- facilities, shall be included in this acIng from sales of passenger transportation. count for each operating function to

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