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(i) As a general rule separate reports shall be filed for the supplemental air carrier and for each associated company, as defined in section 03, which is an air carrier. However, transactions of associated companies in which 100 percent equity control resides in the reporting air carrier shall be consolidated with transactions of the reporting air carrier when such associated companies perform services related to the transport operations of the reporting air carrier almost exclusively and are not engaged in air transportation for their own account. (ER-369, 27 FR. 12820, Dec. 28, 1962) Section 32—General Reporting

Instructions (a) The CAB Form 41 report is comprised of schedules to be filed at the frequency indicated below. Four copies of each schedule shall be filed with the Civil Aeronautics Board and shall be

received, or postmarked, on or before expiration of the indicated interval subsequent to the period for which the report is being made, except that only two copies of the Interim Balance Sheet and Income Statement need be filed.

(b) Each supplemental air carrier shall file the schedules of the CAB Form 41 reports with the Civil Aeronautics Board in accordance with the above instructions, except that the time for filing B and P report schedules for the final quarter of each calendar year may be extended to 90 days following the year's end provided that preliminary schedules B-1, P-1.1, and P-3.1 are submitted within the standard prescribed 40-day filing period. At the request of a supplemental air carrier, and upon a showing by such air carrier that public disclosure of its preliminary year-end report would adversely affect its interests and would not be in the public interest,

Filing

Schedule No.

Frequency

Postmark
interval
(days)

A...
A-1.
B-1..
B-2.1.

40 40 40 40

B-7

B-8. B-11.

40 40 30

B-41. B-43. B-46. B-47.

----do.

Certification.

Quarterly
Status of Accounting Plans Required To Be Filed.

Annually
Balance Sheet.

Quarterly.
Notes to Balance Sheet; Corporate Paid-in Capital; Analysis of .do..

Sole Proprietorship Capital or Partnership Capital.
Airframes and Aircraft Engines Acquired.

..do.
Property and Equipment Retired..

..do.
Current and Long-Term Receivables; Current and Long-Term Monthly.

Payables.
Investments Held by, or for the Account of, Respondent.

Annually
Inventory of Airframes and Aircraft Engines...
Long-Term and Short-Term Non-Trade Debt...

..do.
Lease Obligations-Flight Equipment..

..do.
Interim Balance Sheet.

Monthly.
Income Statement-Group I Air Carriers.

Quarterly
Notes to Income Statement.

..do.
Transport Revenues.

-.do. Aircraft Operating Expenses-Group I Air Carriers.,

..do. Maintenance, Passenger Service, and General Services and Ad- |----.do.

ministration Expense Functions.
Interim Income Statement.-

Monthly
Statement of Traffic and Capacity Statistics.

do
Persons Holding more than 5 per centum of Respondent's Capital Annually.

Stock or Capital.
Compensation and Expenses of all General Officers and Directors do.

and of Management Personnel Receiving $20,000 or more per

Annum for Personal Services.
Compensation and Expenses of Persons and Firms (Other than ----.do..

Directors, Officers, and Employees) Receiving $5,000 or more

during the Calendar Year. Corporate and Securities Data..

do.

90 90 90 90 30 40 40 40 40 40

P-1.1. P-2.. P-3.1. P-5.1. P-6.

T-3.1.
G-41.

30 30 90

G-42..

90

G-43......

90

G-44.

90

the Board will withhold such preliminary (c) If circumstances prevent the year-end report from public disclosure filing of a report within the prescribed until such time as (1) the final report is time limit, consideration will be given filed, (2) the final report is due, or (3) to the granting of an extension upon information covered by the preliminary receipt of a written request therefor. report is publicly released by the carrier Such a request must set forth good and concerned, whichever first occurs.

suficient reason to justify granting the

extension, must set forth the date when (10) Procedures for applying maintethe report can be filed, and be submitted nance burden, as prescribed by section sufficiently in advance of the due date 10–5300(c), section 11-5300(c) and secto permit proper time for consideration tion 34, Schedule P-6, paragraph (e). and communication to the supplemental (11) Procedures for computing availair carrier of the action taken. Ex able seat-miles and available ton-miles cept in cases of emergency no such for each aircraft type, as required by request will be entertained which is paragraph (g), in section 35, Schedule not postmarked in suficient time to T-3.1. normally reach the Civil Aeronautics (12) Procedures for the accrual of Board at least 24 hours before the vacation liability, as required by section prescribed due date. II a request is 6–2120(c). denied, the air carrier remains subject The foregoing statements, where apto the filing requirements to the same plicable, shall be filed in duplicate either extent as if no request for extension before or with the Form 41 report for the of time had been made.

quarter in which procedures are either (d) Statements of accounting or sta established or revised. Each statement tistical procedures required to be filed shall be submitted on a separate page to under this system of accounts and re facilitate processing and filing. ports are recapitulated below. Such (e) All financial data reported on B, procedures shall be regarded as effective P, and G schedules shall reflect the 30 days after receipt by the Board unless status of the supplemental air carrier's the carrier is notified before that time books of account for the period for which of Board objections; provided that ef report is being made and shall conform to fective 60 days following notice the

the instructions of this Uniform System Board may require modification of any

of Accounts and Reports. At the option previously effective procedure covered by of the supplemental air carrier, financial such statements:

data may be reported in whole dollars by (1) Procedures for assigning or pro

either dropping or rounding cents; prorating profit and loss items between op vided all amounts are balanced within erating entities, as prescribed by section

and between schedules and zero digits 2-1(b).

are inserted for the actual money (2) Procedures for accrual of self amounts eliminated. insurance reserves, as prescribed by sec (f) Traffic and other operational station 2–13(c).

tistics included in schedules of the CAB (3) Procedures for establishment of Form 41 reports shall reflect data perexpense equalization reserves, as pre

taining to the month or quarter for scribed by section 2-13(d).

which the report is being made. (4) Procedures for depreciation of

(g) Adjustments correcting errors in property and equipment, as prescribed

previously reported traffic and other opby section 2–14(b).

erational statistics shall not be included (5) Procedures of accounting for air

in data reported in schedules for the frame and aircraft engine overhauls and current period but shall be effected by airworthiness reserves as prescribed by

submission of corrected schedules for section 5-4(g) (8).

the period to which applicable or, if only (6) Procedures for amortization of de a few items are involved, by written velopmental and preoperating costs and

notice and authorization to the Civil other intangibles, as prescribed by sec

Aeronautics Board to correct previously tion 5-5(b), section 6–1870 (c), and sec

filed reports except that any correction tion 6–1880.

which amounts to less than one-half of (7) Procedures for the accrual of ob

one percent (0.5%) of the corrected solescence and deterioration reserves for

amount for the month to which related flight equipment expendable parts, as

may be included in the report for the required by section 6–1311(d).

current month provided the amount of

the correction is clearly noted on the (8) Procedures for accrual of un

Form 41 Report. earned transportation revenues, as pre (h) All letters and statements of corscribed by section 6–2160(b).

rection or revision of reported data shall (9) Procedures for assigning or pro be a part of the CAB Form 41 reports. rating expenses between incidental sery (i) All changes in accounting methices and transport operations, as pre ods having a material impact upon the scribed by section 9-4600(d).

particular financial elements involved

including but not limited to changes in correctly reflect the accounts and records aethods of or bases for reserve accruals, of the company, and to the best of my knowlepreciation, allocations between oper

edge and belief are a complete and accurate ting divisions or nontransport activi

statement, after adjustments to reflect full

accruals of the operating revenues and exies, and all changes in methods of com

penses, income items, assets, liabilities, uting and reporting traffic and capacity

capital, surplus, and operating statistics for tatistics having a material impact upon the periods reported in the several schedules; he particular statistics involved) shall that the various items herein reported were e adequately explained and identified determined in accordance with the Uniform n the report first reflecting such

System of Accounts and Reports for Certif

icated Air Carriers prescribed by the Civil hanges. Such explanations related to

Aeronautics Board; and that the data coninancial position or financial results

tained herein are reported on a basis conhall be made on schedules B-2.1 and

sistent with that of the preceding report -2, “Notes to Balance Sheet" and except as specifically noted in explanations Notes to Income Statement," respec accompanying the financial and statistical ively. Changes in methods for com statements. ruting or reporting traffic and capacity

Schedule A-1-Status of Accounting tatistics shall be identified and ex

Plans Required To Be Filed lained on a separate sheet attached to he first report affected. (See section

(a) This schedule shall be filed by each 1-16.) The reporting requirements shall

supplemental air carrier. not be construed, in any sense, as re

(b) This schedule shall be filed for the ieving the supplemental air carrier of overall or system operations of the air he responsibility for conforming its pro

carrier. edures to those otherwise prescribed in

(c) The indicated data shall be enhis system of accounts and reports.

tered on this schedule for each accountER-369, 27 F.R. 12821, Dec. 28, 1962, as

ing plan listed in section 32(d). mended by ER-417, 29 F.R. 13532, Oct. 1,

(d) Columns 1 and 2 shall reflect the 964; ER-423, 29 F.R. 14875, Nov. 3, 1964) title of the accounting plan and its ap

plicable section under this Uniform Sysiection 33—Certification and Balance

tem of Accounts and Reports. Sheet Elements

(e) Column 3 shall indicate for each Schedule A-Certification

plan, by insertion of either "Yes" or "No",

whether the plan was revised during this (a) The certification of the CAB Form period. 11 report shall be signed by an elective (f) Columns 4 and 5 shall reflect for corporate officer, executive or director, each plan the date filed with the Board ir such other person as may be au and its effective date. horized by the carrier to sign the cer

Schedule B-1-Balance Sheet ification, provided a written authorizaion disclosing the individual's name and (a) This schedule shall be filed by itle is forwarded to the Civil Aeronau each supplemental air carrier. rics Board. Since corrections or revi (b) This schedule shall reflect the sions of reported data are a part of the balances as at the close of business on CAB Form 41 report, all correspondence the last day of each calendar quarter, for relating to such matters shall be signed the overall operations of each air caronly by persons authorized to sign the rier in conformance with the provisions certification.

of sections 4, 5, and 6. (b) The certification of the Form 41 (c) Individual proprietors or partners reports, embodied in schedule A thereof, shall report the aggregate capital conshall read as follows:

tributed by the proprietor or partners I, the undersigned

in account 2890 Other Paid-In Capital.

Schedule B-2.1-Notes to Balance Sheet; (Title of officer in charge of accounts) of the

Corporate Paid-In Capital; Analysis (Full name of the reporting company)

of Sole Proprietorship Capital or do certify that this report and all schedules Partnership Capital and supporting documents which are submitted herewith or have been submitted

(a) This schedule shall be filed by each heretofore as parts of this report filed for

supplemental air carrier. the above indicated period have been pre

(b) All substantive matters which pared under my direction; that I have care may influence materially interpretations tully examined them and declare that they or conclusions in regard to the financial

condition of the supplemental air carrier nature. The “Total Capital” balance at which are not clearly identified in the the end of the current quarter shall body of the balance sheet shall be com agree with the corresponding amount pletely and clearly stated in this schedule reported on schedule B-1 Balance Sheet. and cross-referenced to the affected balance sheet account.

Schedule B-7--Airframes and Aircraft

Engines Acquired (c) The amounts and estimated delivery dates of any purchase commit (a) This schedule shall be filed by ments of material size and not of a each supplemental air carrier. recurrent routine character shall be ex (b) The indicated data shall be replained on this schedule. In the case ported for each individual airframe, of commitments involving flight equip

identified by type, model, and design of ment, the amount for each equipment cabin as to use for passengers exclusively, type may be given in total, including cargo exclusively, or both passengers and any engines, airframes and spares; but cargo in combination. Data pertaining the number of airframes and the num to aircraft engines shall be reported in ber of engines by type shall be given, aggregate for each type or model. Airas well as the estimated delivery date frame units leased from others for & for each complete aircraft. Reports on period of more than 90 days shall be recommitments other than for flight ported in a separate subsection of this equipment are required only in the De

schedule. In addition, a notation shall cember 31 report of each calendar year.

be made by license number of airframe (d) The balances in subaccounts of units of the air carrier returned after balance sheet account 2390 Other De

lease to others for a period of more than ferred Credits titled "Investment Tax

90 days. Airframe units obtained Credits Available" and "Unrealized In through interchange lease arrangements vestment Tax Credits" shall be set forth

shall not be so reported. in this schedule as at the end of each (c) All dates shall indicate the day, calendar quarter.

the month and the year; shall be pro(e) Each class and series of the air vided on a unit basis for airframes only; carrier's capital stock, as at the end of and, shall be reported for each aircraft each calendar quarter, shall be listed engine group by date of transaction. and the indicated information entered (d) Report shall be made in the quarwithin the “Paid-In Capital” section of

ter in which each airframe and each this schedule.

group of aircraft engines is actually (f) All transactions and amounts af acquired irrespective of whether the cost fecting paid-in capital during the cur

thereof is reflected in the property and rent quarter shall be fully explained for

equipment accounts during the current each class and series of capital stock

quarter or a subsequent quarter. If the to which related. Total paid-in capital

cost data are not reflected in the current and total treasury stock reported on this

quarter a footnote to that effect shall acschedule as at the end of each calendar company the report of acquisition. The quarter shall agree with corresponding

costs shall be reported during the quaramounts reported on schedule B-1

ter in which determined and the equipBalance Sheet.

ment to which related shall be listed (g) In the “Analysis of Sole Proprie

again in this schedule, with complete torship Capital or Partnership Capital"

information, and shall be identified as section of this schedule, individual pro

being the same equipment reported at the prietors shall report the required data

earlier date. in the column headed “Total Capital.”

(e) Column 2, “Date Placed in TransPartnerships shall reflect the names of

port Service" shall relate to airframes the partners at the head of the columns

only and shall be the date on which each provided therefor.

airframe was or will be placed in regular (h) All transactions and amounts af

service by the reporting entity. If this

date is not known at the time of subfecting the proprietor's or partners' in

mission of the report an estimated date vestments during the current quarter

bearing the notation "estimate" shall be shall be reflected. Any items other than

provided with the exact date shown by profits, losses, additional investments or

footnote on a subsequent schedule B-7 in withdrawals shall be shown under which the airframe is reidentified by “Other Credits" or "Other Debits" in license number, type of aircraft and date detail with a full explanation as to their acquired.

(f) Column 8, “Maximum Continuous than 90 days shall be reported, upon reCorsepower" shall reflect the maximum turn to the lessor, in a separate subsecontinuous horsepower rating of each tion of this schedule. In addition, a pe of aircraft engine acquired. (See notation shall be made by license number ction 03 for definition as applied in this and name of lessee of airframe units ystem of accounts and reports).

leased to others for a period of more than (g) Column 9, “Aircraft Engines per 90 days. Airframe units leased under irframe" shall reflect the number of interchange arrangements shall not be ircraft engines for which each acquired so reported. irframe is designed.

(c) Retirements shall be listed in the (h) Column 10, “Maximum Seat Ca numerical sequence of the property and acity” shall reflect the number of pas equipment account to which related. anger seats installed in each airframe (d) All dates shall include the day, the cquired. When the configuration of month and the year of each transaction. irframes provides sleeping accommo

(e) Column 7, “Cost" shall agree in ations the passenger capacity shall be

totals for each account with the corredown in terms of a sleeper version and a sponding cost of property and equipment onsleeper version. When airframes retired. re designed for multiple adjustable (f) Column 10, “Realization” shall ating configurations, the maximum

reflect the proceeds from disposition, umber of seats for which designed shall including any insurance proceeds or e reported. When the seating config

amounts covered by a selt-insurance reration of airframes is modified subse serve established in accordance with secuent to original acquisition, the revised

tion 2-13(c). assenger capacity of each airframe shall (g) Column 13, “Disposition” shall ree reported in the quarter in which modi

flect the name of the person or organizaed and referenced to identify original

tion to which airframes and aircraft apacity reported.

engines are sold or a notation as to the (i) Columns 12 and 15, “Reserve for

nature of the retirement and the account Jepreciation" and "Flight Equipment

to which any depreciated cost has been dirworthiness Reserves," respectively,

charged if not sold. Items included in hall include the amount of such re

accounts 1603 through 1608, and 1703 erves applicable to property and equip

through 1708, sold as a part of airframe dent transferred from nontransport

or aircraft engine sales transactions, ivisions.

shall also be identified by the name of the

buyer. Other sales of items included in 'chedule B-8-Property and Equipment these accounts shall be reported in a Retired

separate group in aggregate for each (a) This schedule shall be filed by each

property account affected, while all upplemental air carrier.

ground property dispositions shall be re(b) The indicated data shall be re

ported in a single aggregate and need not sorted for the sale or retirement of each

be identified by names of the buyers. dirframe, each type of aircraft engine Schedule B-11-Current and Long Term stating the number of units retired) Receivables; Current and Long Term ind, to the extent retired along with

Payables uirframes and engines, in aggregates by {ccounts, for operating property and

(a) This schedule shall be filed by each quipment included in accounts 1603 supplemental air carrier. hrough 1608 and nonoperating property

(b) This schedule shall reflect the baland equipment included in accounts 1703 ances of receivables and payables as at hrough 1708. Disposition of properties the close of each month. n accounts 1603 through 1608 and 1703

(c) Columns 1 and 2 reflect the achrough 1708 not related to airframe and count number and description of the aircraft engine retirements shall be re type of receivable or payable for which ported in a separate group for each ac report is to be made. ount. Ground property and equipment (d) Column 3, “Total Receivables" lisposed of shall be reported in aggregate and “Total Payables,” shall reflect the for all accounts, with subdivisions be total amount recorded in each account, ween operating and nonoperating prop and shall agree with the amounts rearty and equipment.

Airframe units ported on the carrier's balance sheet as leased from others for a period of more at the preparation date of this schedule.

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