Accounting and Reporting Directives

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 and in Sections 1-7 and 1-2 of 14 CFR Part 241. If you have any comments or questions, please E-mail BTS or 800-853-1351.

All Air Carriers

• Number 307 - E-filing Revised Instructions
• Number 306 - Reporting the Annual ICAO BTS Supplemental E-F Reports
• Number 305 - Reporting under Part 374a of the DOT's Special Regulations with Respect to Extension of Credit by Airlines to Federal Political Candidates
• Number 304A - Air Carrier Groupings (Revised)
• Number 304 - Air Carrier Groupings
• Number 303A - Part 244 – Reporting of Tarmac Delay Data (Revised)
• Number 303 - Part 244 – Reporting of Tarmac Delay Data
• Number 302 - Policy and Procedures for Late Filing of Aviation Reports
• Number 301 - E-Filing of ICAO Reports
• Number 300 - Foreign Air Carrier's Reporting U.S. to U.S. T-100 On-Flight Market Data
• Number 299 - Air Carrier Groupings
• Number 298 - International Civil Aviation Organization (ICAO) Data Needs
• Number 297 - T-8 Traffic Data
• Number 296 - How to Report Charter Operations for Government Entities
• Number 295 - Passengers Transported on All-Cargo Aircraft And Nonscheduled Passengers Transported on Scheduled Service
• Number 294 - Reporting Under Part 374a of the DOT's Special Regulations With Respect To Extension of Credit By Airlines To Federal Political Candidates
• Number 293 - E-filing
• Number 292 - International Civil Aviation Organization (ICAO) Data Needs
• Number 291 - Air Carrier Groupings
• Number 290 - Air Carrier Groupings
• Number 289 - Reporting Ancillary Revenues on Form 41
• Number 288 - Electronic Submission of Air Carrier Reports
• Number 287 - International Civil Aviation Organization (ICAO) Data Needs
• Number 286 - Timely Submission of Air Carrier Reports
• Number 285 - Air Carrier Groupings
• Number 284 - Air Carrier Groupings
• Number 283 - International Civil Aviation Organization (ICAO) Data Needs
• Number 282 - International Civil Aviation Organization (ICAO) Data Needs
• Number 281 - Air Carrier Groupings
• Number 280 - International Civil Aviation Organization (ICAO) Data Needs
• Number 279 - Air Carrier Groupings
• Number 278 - Relief Flights for Hurricane Katrina
• Number 276 - Air Carrier Groupings
• Number 275 - Currently Effective Accounting And Reporting Directives Are Now Available On The Internet
• Number 274 - Revised Instructions for Reporting Form 251 Report of Passengers Denied Confirmed Space
• Number 272 - Reporting of Other Flight Personnel
• Number 270 - Air Carrier Groupings
• Number 269 - Accounting for Payments Received under the Emergency Wartime Supplemental Appropriations Act of 2003
• Number 268 - Currently Effective Accounting and Reporting Directives
• Number 267 - Passenger Origin and Destination Survey Reporting of Code-Share Affiliates For Air Carrier Alliance Partners
• Number 266 - Reporting the Service Class and Revenue Classification for Wet-Lease Operations
• Number 265 - Reporting Revenues and Expenses For Wet-Lease Operations
• Number 263 - Air Carrier Groupings
• Number 262 - Reporting Under Part 374a of the DOT’s Special Regulations With Respect To Extension of Credit by Airlines To Federal Political Candidates
• Number 261 - Final Rule Changes to T-100 and T-100(F) Traffic Reporting Systems
• Number 260 - List of Numeric Aircraft Type Codes
• Number 259 - Filing of Form 41 Financial Schedules
• Number 258 - Classification of Single Class of Service Fares For Form 41 and the Passenger Origin and Destination Survey
• Number 253 - Reporting on Form 41 Schedule P-10 Employment Statistics by Labor Category
• Number 251 - Mishandled Baggage Reports
• Number 248 - Reporting Of Air Carrier Operating Expenses And Inventories Of Airframes And Aircraft Engines
• Number 247 - Reporting Traffic for Operations to or from Canada
• Number 244 - Reporting Reissued Tickets in the Passenger Origin-destination Survey Report
• Number 242 - Total Dollar Value of Ticket as Reported in The Passenger Origin-destination Survey Report
• Number 241 - Part 234 "Airline Service Quality Performance Reports" Mishandled Baggage Reports Reporting Flight Delays
• Number 224 - Passenger Origin Destination Survey Operating and Ticketed Carrier Reporting New Fare Basis Codes and Record Layout
• Number 223 - Reporting the Impairment of Long Lived Assets and Long Lived Assets to Be Disposed of
• Number 213 - International Traffic Data The T-100 Traffic System
• Number 211 - Passenger Origin-Destination Survey Treatment Of "Contract Bulk Fare" Tickets
• Number 203 - Passenger Origin-Destination Survey Treatment of Total Dollar Value of Ticket
• Number 193 - Certification on Form 41, Schedule B-1.1 Balance Sheet
• Number 191 - Passenger Origin-Destination Survey Transmittal Letter
• Number 189 - Accounting and Reporting of Passenger Facility Charges
• Number 186 - Codes For Nondesignated Alaska Airports
• Number 179 - Accounting and Reporting Freight Revenues and Related Traffic Commissions
• Number 169 - Establishment Of Boundary On The Asian Continent For Dividing Operations Between The Atlantic And Pacific Entities
• Number 143 - Passenger Origin-destination Survey - Treatment of "Contract Bulk Fare" Tickets
• Number 138 - Record Keeping Requirements of Certificated Air Carriers
• Number 130 - Reporting of Passenger Revenues on RSPA Form 41 Schedule P-1.2 "Statement of Operations"
• Number 125 - T-100 System ADP Specifications for U.S. Air Carriers
• Number 122 - Passenger Origin-Destination Survey Reporting Requirements
• Number 120 - Passenger Origin-Destination Survey List of Fare Basis Codes
• Number 118 - Part 241 - Filing of Year-end Preliminary Form 41 Schedules Part 248 - Filing of Annual Audit Reports
• Number 73 - Accounting Theory and Illustrations Related to Unusual Reporting Areas
• Number 61 - Functional Classification of Account 63 "Interrupted Trips Expense"
• Number 38 - General Standards For Submission of Computer Prepared Formats

Air Carriers Operating Within Alaska

• Number 5 - 298C Alaskan Air Carrier F-2 Small Certificated Air Carriers Operating within Alaska Reporting Block Hours
• Number 4 - T-100 Reports
• Number 3 - T-100 Reports
• Number 2 - Rural Service Improvement Act
• Number 1 - Alaskan Bush Mail Rates and Mail Distribution

Technical Directives - On-Time Reporting^*

• Number 21 - Technical Directive: On-Time Reporting, effective Jan. 1, 2012 (Revised)
• Number 20 - Technical Directive: On-Time Reporting, effective Jan. 1, 2011
• Number 19 - Technical Directive: On-Time Reporting, effective Jan. 1, 2010 (Revised)
• Number 18 - On-Time Reporting 2009
• Number 17 - Technical Directive: On-Time Reporting, effective Oct. 1, 2008
• Number 16 - Reporting Air Carriers and Reportable Airports
• Number 15 - Gate Departure Time
• Number 14 - On-Time Reporting

^*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.