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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 306 - Reporting the Annual ICAO BTS Supplemental E-F Reports

Wednesday, November 29, 2017


Department of Transportation
Research and Innovative Technology Administration
Bureau of Transportation Statistics
Office of Airline Information
Accounting and Reporting Directive

No. 306
Issue Date: 1/1/2012
Effective Date: Immediately

As a party to the Convention on International Civil Aviation (Treaty), the United States is obligated to provide ICAO with financial and statistical data on operations of U.S. air carriers (Article 67). The Bureau of Transportation Statistics' (BTS') Office of Airline Information (OAI) administers this program for the Department of Transportation (DOT).

To meet ICAO needs for electronic submissions and to eliminate the task of manually entering data, BTS requires carriers to e-submit their ICAO Financial BTS Supplemental Form E-F data in the comma separated values (CVS) file format. Each data element is separated by a comma. One thousand is reported as 1000 not as 1,000 as the comma indicates a new data element. To submit the BTS Supplemental Form E-F report, go to the website: and following the instructions for creating an account and submitting reports.

The file format for CSV reporting of ICAO Financial BTS Supplemental Form E-F is attached.

This action is taken under authority delegated by 14 CFR 385.19(h).

Anne Suissa

Anne Suissa
Office of Airline Information



Field DescriptionCommentsSample Data
Air Carrier CodeCode as of December 31ZQ
Year of Dataccyy2010
Allowance for depreciation – Flight EquipmentExcludes non operating equipment20345700
Allowance for depreciation – Ground Property and EquipmentExcludes non operating Ground Property and Equipment138675000
Flight Equipment Airworthiness AllowanceFrom system Schedule P-5.2 Direct Maintenance6450000
Flight Equipment under Capital Lease – Total AmountFlight Equipment only10346000
Flight Equipment under Capital Lease – Accumulated AmortizationFlight Equipment only9458000
Total En-route Facilities ChargesInternational Operation only 1/1534070
Equity in Income of  Investor Controlled CompaniesSee 14 CFR Sec 241.14 Account 871250800
Net Balance of Unappropriated Retained Earnings from prior YearLast year's 4th Quarter Schedule B-1 Account 2900 minus 29901589000
Profit or Loss(-) after extraordinary items for this yearThis Year's Net Income from System Schedule P-1.2 Account 98991658500
Adjustments to this Year's Retained Earnings - TotalSum of Adjustments 1, 2, and 3 (below)37034000
Adjustment 1: Transfer to Reserves 12345000
Adjustment 2: Amounts paid as bonus, dividends, etc.Can be either cash or stocks23232000
Adjustment 3: OtherSpecify the adjustmentOther comprehensive income
Amount of Adjustment 3:In dollars1457000
Adjustment 4: Appropriations 2986000
Net Balance of Unappropriated Retained Earnings for Current YearThis year's 4th Quarter Schedule B-1 Account 2900 minus 29909815979
Personnel expenses(Salary) for Traffic Solicitors on P-10 Acct 33Broken out from system Schedule P-6, Line 78128000

1/ Includes charges for communications facilities, navigational aids, air traffic services, meteorological services and other ancillary aviation services provided by foreign governments or governmental associates such as Eurocontrol, ASECNA and COCESNA.

Note: The addition of the Allowances for Depreciation – Flight Equipment and Ground Property and Equipment should equal Account 1668 on the 4th quarter Schedule B-1.


ZQ,2010,20345700,138675000,6450000,10346000,9458000,1534070,1250800,1589000,1658500,37034000,12345000,23232000,'other comprehensive income',1457000,2986000,9815979,8128000