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U.S. Department of Transportation U.S. Department of Transportation Icon United States Department of Transportation United States Department of Transportation

Accounting and Reporting Directives

Friday, April 5, 2024

The Bureau of Transportation Statistics (BTS) Office of Airline Information issues periodic Accounting and Reporting Directives (A&RD) and industry letters that serve the reporting air carriers by providing clarity to the regulations. A&RD provides more specific instructions and details (e.g. aircraft type codes) about the regulations because the information was too technical or lengthy to be included due to page limitations.

This authority is described in 14 CFR 385.19 and in Sections 1-8 and 2-1 of 14 CFR Part 241. If you have any comments or questions, please E-mail BTS or call 800-853-1351.

The guidance documents contained herein lack the force and effect of law, unless expressly authorized by statute or incorporated into a contract. The USDOT may not cite, use, or rely on any guidance that is not available through the DOT Guidance Portal, except to establish historical facts.




*Technical Directives 1-13 are no longer in effect. Detailed reporting instructions are listed in Technical Directive 14. Carriers have been granted waivers from the reporting instructions for gate departures in Technical Directive 15.