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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

Number 268 - Currently Effective Accounting and Reporting Directives

Tuesday, November 28, 2017

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230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 243, 245, 246, 249, 250, 252, 254, 255, 256, and 257 are hereby rescinded.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.TitleDate Issued
38General Standards for Submission of Computer Prepared Formats11/15/82
61Functional Classifications of Account 63 Interrupted Trip Expense4/13/84
73Accounting Theory and Illustrations Related to Unusual Reporting Areas6/14/85
107Standardization of Reporting Passenger Origin-Destination Survey Statistics on Magnetic Tape2/23/88
118Part 241 Filing of Year-End Preliminary Form 41 Schedules; Part 248 - Filing of Annual Audit Reports1/18/89
120Passenger Origin-Destination Survey List of Fare Basis Codes3/15/89
122Passenger Origin-Destination Survey Reporting Requirements3/22/89
125T-100 System ADP Specifications for U.S. Air Carriers5/26/89
130Reporting of Passenger Revenues on RSPA Form 41 Schedule P-1.2 Statement of Operations10/12/89
136T-100 Reporting Clarifications2/13/90
138Recordkeeping Requirements of Certificated Air Carriers3/2/90
143Passenger Origin-Destination Survey Treatment of Contract Bulk Fare Tickets10/25/90
169Establishment of Boundary on the Asian Continent for Dividing Operations between the Atlantic and Pacific Entities7/12/93
179Accounting and Reporting for Freight Revenues and Related Traffic Commissions6/15/94
186Codes for Non-Designated Alaskan Airports2/14/95
189Accounting and Reporting of Passenger Facility Charges7/21/95
191Passenger Origin - Destination Survey Transmittal Letter9/29/95
193Certification on Form 41, Schedule B-1.1 Balance Sheet10/12/95
203Passenger Origin-Destination Survey Treatment of Total Dollar Value of Ticket6/14/96
211Passenger OriginDestination Survey Treatment of Contract Bulk Fare Tickets1/1/97
213International Traffic Data The T-100 Traffic System3/14/97
223Reporting the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of11/24/97
224Passenger Origin-Destination Survey; Operating & Ticketed Carrier Reporting; New Fare Basis Codes and Record Layout12/19/97
241Airline Service Quality Performance Reports Mishandled Baggage Reports Reporting Flight Delays1/10/00
242Total Dollar Value of Ticket As Reported in the Passenger Origin-Destination Survey Report2/15/00
244Reporting Reissued Tickets in The Passenger Origin-Destination Survey7/7/00
247Reporting Traffic for Operations To or From Canada8/11/00
248Reporting Of Air Carrier Operating Expenses and Inventories of Airframes And Aircraft Engines12/01/00
251Mishandled Baggage Reports12/05/00
253Reporting On Form 41 Schedule P-10 Employment Statistics By Labor Category6/01/01
258Classification of Single Class of Service Fares for Form 41 And the Passenger Origin and Destination Survey1/24/02
259Filing of Form 41 Financial Schedules3/15/02
260List of Numeric Aircraft Type Codes6/28/02
261Final Rule Changes to T-100 and T-100(f) Traffic Reporting Systems8/27/02
262Reporting Under Part 374a of the DOTs Special Regulations with Respect to Extension of Credit by Airlines to Federal Political Candidates10/10/02
263Air Carrier Groupings11/19/02
264International Civil Aviation Organization (ICAO) Data Needs12/02/02
265Reporting Revenues and Expenses for Wet-Lease Operations11/29/02
266Reporting the Service Class and Revenue Classification for Wet-Lease Operations1/24/03
267Passenger Origin and Destination Survey Reporting of Code-Share Affiliates for Air Carrier Alliance Partners4/18/03

Please e-mail any questions you have to Buzz Rife at sends e-mail) 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