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Currently Effective Accounting and Reporting Directives

Currently Effective Accounting and Reporting Directives

Department of Transportation, Bureau of Transportation Statistics, Office of Airline Information
Number 268
Issue Date: July 21, 2003
Effective Date: Immediately

It is the Departments practice to issue Accounting and Reporting Directives as the need arises to clarify and interpret the accounting and reporting requirements in various parts of the Departments Economic Regulations. Significant changes, however, are not accomplished through directives, but are achieved in the rulemaking and public comment process mandated by the Administrative Procedures Act.

This directive process requires a periodic updating procedure to eliminate those directives that have been served a one-time purpose or have become obsolete due to changes in the DOT regulations or its programs. The last update was made by Accounting and Reporting Directives No.181 issued August 31, 1994. Accordingly, directives numbered No.93, 99, 134, 140, 155, 157, 165, 167, 174, 175, 177, 178, 180, 181, 182, 183, 184, 185, 187, 188, 190, 192, 194, 195, 196, 197, 198, 199, 200, 201, 202, 204, 205, 206, 207, 208, 209, 210, 212, 214, 215, 216, 217, 218, 219, 220, 221, 222, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 243, 245, 246, 249, 250, 252, 254, 255, 256, and 257 are hereby rescinded.

The following directives remain in effect.

DirectiveNo. Title Date Issued
38 General Standards for Submission of Computer Prepared Formats 11/15/82
61 Functional Classifications of Account 63 Interrupted Trip Expense 4/13/84
73 Accounting Theory and Illustrations Related to Unusual Reporting Areas 6/14/85
107 Standardization of Reporting Passenger Origin-Destination Survey Statistics on Magnetic Tape 2/23/88
118 Part 241 Filing of Year-End Preliminary Form 41 Schedules; Part 248 - Filing of Annual Audit Reports 1/18/89
120 Passenger Origin-Destination Survey List of Fare Basis Codes 3/15/89
122 Passenger Origin-Destination Survey Reporting Requirements 3/22/89
125 T-100 System ADP Specifications for U.S. Air Carriers 5/26/89
130 Reporting of Passenger Revenues on RSPA Form 41 Schedule P-1.2 Statement of Operations 10/12/89
136 T-100 Reporting Clarifications 2/13/90
138 Recordkeeping Requirements of Certificated Air Carriers 3/2/90
143 Passenger Origin-Destination Survey Treatment of Contract Bulk Fare Tickets 10/25/90
169 Establishment of Boundary on the Asian Continent for Dividing Operations between the Atlantic and Pacific Entities 7/12/93
179 Accounting and Reporting for Freight Revenues and Related Traffic Commissions 6/15/94
186 Codes for Non-Designated Alaskan Airports 2/14/95
189 Accounting and Reporting of Passenger Facility Charges 7/21/95
191 Passenger Origin - Destination Survey Transmittal Letter 9/29/95
193 Certification on Form 41, Schedule B-1.1 Balance Sheet 10/12/95
203 Passenger Origin-Destination Survey Treatment of Total Dollar Value of Ticket 6/14/96
211 Passenger OriginDestination Survey Treatment of Contract Bulk Fare Tickets 1/1/97
213 International Traffic Data The T-100 Traffic System 3/14/97
223 Reporting the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of 11/24/97
224 Passenger Origin-Destination Survey; Operating & Ticketed Carrier Reporting; New Fare Basis Codes and Record Layout 12/19/97
241 Airline Service Quality Performance Reports Mishandled Baggage Reports Reporting Flight Delays 1/10/00
242 Total Dollar Value of Ticket As Reported in the Passenger Origin-Destination Survey Report 2/15/00
244 Reporting Reissued Tickets in The Passenger Origin-Destination Survey 7/7/00
247 Reporting Traffic for Operations To or From Canada 8/11/00
248 Reporting Of Air Carrier Operating Expenses and Inventories of Airframes And Aircraft Engines 12/01/00
251 Mishandled Baggage Reports 12/05/00
253 Reporting On Form 41 Schedule P-10 Employment Statistics By Labor Category 6/01/01
258 Classification of Single Class of Service Fares for Form 41 And the Passenger Origin and Destination Survey 1/24/02
259 Filing of Form 41 Financial Schedules 3/15/02
260 List of Numeric Aircraft Type Codes 6/28/02
261 Final Rule Changes to T-100 and T-100(f) Traffic Reporting Systems 8/27/02
262 Reporting Under Part 374a of the DOTs Special Regulations with Respect to Extension of Credit by Airlines to Federal Political Candidates 10/10/02
263 Air Carrier Groupings 11/19/02
264 International Civil Aviation Organization (ICAO) Data Needs 12/02/02
265 Reporting Revenues and Expenses for Wet-Lease Operations 11/29/02
266 Reporting the Service Class and Revenue Classification for Wet-Lease Operations 1/24/03
267 Passenger Origin and Destination Survey Reporting of Code-Share Affiliates for Air Carrier Alliance Partners 4/18/03

Please e-mail any questions you have to Buzz Rife at marlin.rife@bts.gov or contact him by telephone on (202) 366-6112.

This action is taken under authority delegated in 14 CFR Part 385.19(b) of the Departments Organizational Regulations.

Donald W. Bright signature
Donald W. Bright
Assistant Director
Airline Information