Number 268 - 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230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 243, 245, 246, 249, 250, 252, 254, 255, 256, and 257 are hereby rescinded.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(link 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
Assistant Director
Airline Information