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Reporting of Passenger Revenues on RSPA Form 41 Schedule P-1.2 "Statement of Operations"

Reporting of Passenger Revenues on RSPA Form 41 Schedule P-1.2 "Statement of Operations"

Department of Transportation, Research and Special Programs Administration, Office of Aviation Information Management
Number 130
Issue Date: October 12, 1989
Effective Date: January 1, 1990
Part: 241
Section: 24
Paragraph: Schedule P-1.2

On November 7, 1988, the Department issued a final rule (53 rR 46284,,November 16, 1988) amending Parts 217 and 241 of the its Economic Regulations by implementing a "T-100 System" of reporting for large certificated U.S. air carriers and foreign air carriers, and revising form 41 Schedules, T-1, T-2 and' T-3. The T-100 System is a system for reporting nonstop segment data and on- flight market information. For U.S. carriers, ´among other things, it replaces service segment data, Form 41, Schedule T-9 "Nonstop Market Report," and Form 217 charter reporting. For foreign carriers, it replaces Form 217 and adds the reporting of scheduled service data. This new system of reporting becomes effective on January 1, 1990.

One of the provisions of the final rule revised the requirement for reporting scheduled passenger revenues between first class and coach fare classes on Form 41, Schedule P-1.2 "Statement of Operations." Effective with the reporting period beginning January 1, 1990, only Group III air carriers conducting scheduled operations are required to report passenger revenues by service class (first class and coach) for, their international entities.

The reporting instructions in Section 24 of Part 241 require Schedule P-1.2 to be filed for each operating entity and for the overall or system operations of the air carrier. Currently, passenger revenues are reported as Account 3901.1 "Passenger-First Class" and Account 3901.2 "Passenger-Coach" an Schedule P-1.2 for all entities by U.S. carriers. To accommodate the change in limiting the service class reporting of passenger revenues to the international entities, Schedule P-1.2 has been modified by adding Account 3901 "Transport Revenues-Passenger." Supplies of the revised Schedule P-1.2 will be mailed to carriers before the March 1990 quarter is due. In the meantime, a copy of the revised Schedule P-1.2 format is provided as Attachment A for your information.

To facilitate the reporting of passenger revenues on revised Schedule P-1.2, the following instructions are provided.

Reporting by Group III Air Carriers with Scheduled Passenger International Operations

  1. System and Domestic Entities: Passenger revenues shall be reported in total only as Account 3901 "Transport Revenues-Passenger."
  2. International Entities (Atlantic, Pacific and Latin America): Passenger revenues shall be separately reported for first class andcoach passengers. and in total. Accordingly, passenger revenues will be reported as Accounts 3901.1 "Passenger,-First Class," 3901.2 "Passenger-Coach" and 3901 "Transport Revenues-Passenger"

Reporting by All Other Air Carriers Filing Form 41 Schedule P-1.2

System, Domestic, and Internatioal Entities (Atlantic, Pacific and Latin America): Passenger revenues reported for any of these entities shall be reported in total only as, Account 3901 "Transport Revenue-Passenger."

Any questions regarding this directive should be addressed to Mr. Clay Moritz on (202) 366-4385.

This action is taken under authority delegated in section 385.27(b) of the Department's Organization Regulations (l4 CFR Part 385.27(b)).

Robin A. Caldwell
Robin A. Caldwell


"All Other Air Carriers" includes Group III air carriers conducting only domestic entity operations, all Group II air carriers, and all Group I air carriers with annual operating revenues of $20 million or more. Carriers conducting only charter operations are not affected by this Schedule P-1.2 revision.

Air Carrier _________________________

Operation ____________________________

Satement of Operations

  Account No. Quarter Ended_______,
20 _________
12 Months Ended____________,
20 _______
Passenger-First Class 3901.1    
Passenger-Coach 3901.2    
Transport Revenues-Passenger 3901    
Mail 3905    
Property Freight 3906.1    
Property-Excess Passenger Baggage 3906.2    
Charter-Passenger 3907.1    
Charter-Property 3907.2    
Reservation Cancellation Fees 3919.1    
Miscellaneous Operating Revenues 3919.2    
Public Service Revenues (Subsidy) 4808    
Transport-Related Revenues 4898    
Total Operating Revenues 4999    
Flying Operations 5100    
Maintenance 5400    
Passenger Service 5500    
Aircraft and Traffic Servicing 6400    
Promotion and Sales 6700    
General and Administrative 6800    
General and Administration + 6900    
Depreciation and Amortization 7000    
Transport-Related Expenses 7100    
Total Operating Expenses 7199    
Operating Profit or Loss 7999    
Interest on Long-Term Debt and Capital Leases 8181    
Other Interest Expense 8182    
Foriegn Exchange Gains and Losses 8185    
Capital Gains and Losses-Op. Prop. 8188.5    
Capital Gains and Losses-Other 8188.6    
Other Income and Expenses-Net 8189    
Nonoperating Income and Expense 8199    
Income before Income Taxes 8999    
Income before discontinued operations, extraordinary items and accounting changes 9199    
Income taxes applicable to extraordinary items 9797    
Net Income 9899    

*Denotes inverse amount; in accounts 8100, 9600, 9700 & 9800 + Group I Air Carriers Only denotes debit amount.

+ Group I Air Carriers Only

Group II and Group III Air Carriers Only