Board to pass thereon before the prescribed due date. If a request is denied, the air carrier remains subject to the filing requirements to the same extent as if no request for extension of time had been made.

§ 242.4 Statement of allocation procedures.

(a) Each air carrier shall submit with its initial report on CAB Form 242 a statement of the various allocation procedures by which the investment in and operating results of scheduled all-cargo services are separated from those of other services. The statement shall clearly and completely describe the bases used in reporting each indicated balance sheet classification on Schedule B-Invested Capital, and each profit and loss classification on Schedule P-Operating Statement.

(b) Whenever allocation procedures are subsequently revised, a supplementary statement shall be filed with the Form 242 report for the period in which such revisions are made, and shall clearly and completely describe the procedures upon which such revised reports are based. The effect of such change in procedures on the current report and reports previously filed shall be clearly and completely described in the supplementary statement.

The certificate of the officer in charge of the carrier's accounts, executed in duplicate, shall accompany each Form 242 filed with the Board. This certificate is the cover sheet of Form 242 and applies to all schedules and documents filed therewith.

§ 242.6 Schedule B—Invested Capital— Scheduled All-Cargo Services.

(a) This schedule shall be prepared as of June 30 and December 31 of each year.

(b) Separate sets of this schedule shall be field for each separate operating entity of the air carrier as prescribed in Part 241 of this chapter.

(c) Data reported on this schedule shall conform with the instructions pertaining to balance sheet classifications within Part 241 of this chapter.

(d) Each indicated asset classification shall be allocated between scheduled allcargo and other services in accordance with procedures that are submitted with

the initial report and with subsequent reports for periods in which procedures are changed, as required by § 242.4. § 242.7 Schedule P-Operating Statement-Scheduled All-Cargo Services.

(a) This schedule shall be prepared for the twelve months ending June 30 and December 31 of each year.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier as prescribed in Part 241 of this chapter.

(c) Data reported on this schedule shall conform with the instructions pertaining to profit and loss classifications within Part 241 of this chapter.

(d) Each indicated classification of revenues, operating expenses, and income taxes shall be allocated between scheduled all-cargo and other services in accordance with procedures that are submitted with the initial report and with subsequent reports for periods in which procedures are changed, as required by § 242.4

§ 242.8 Schedule

T-Aircraft Statistics-Scheduled All-Cargo Services.

(a) This schedule shall be prepared for the twelve months ending June 30 and December 31 of each year.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier as prescribed in Part 241 of this chapter.

(c) Data reported on this schedule shall conform with the instructions pertaining to traffic statistics within Part 241 of this chapter.

NOTE: The reporting requirements contained herein have been approved by the Bureau of the Budget in accordance with the Federal Reports Act of 1942.

Sec.

243.7 Schedule D-2-summary of financial results of operations-MAC Charter Contracts.

243.8

Schedule D-3-summary of operating statistics and aircraft utilizationMAC Charter Contracts.

AUTHORITY: The provisions of this Part 243 issued under secs. 204 (a) and 407, 72 Stat. 743, 766; 49 U.S.C. 1324, 1377.

§ 243.1 Definitions.

Charter services performed under fiscal-year contracts between certificated air carriers and the Military Airlift Command (MAC) are defined as follows:

"Category B"-air transportation of planeload charters of passengers and/or cargo in international and territorial operations. "Long-haul operations" refers to Category B charter services for which compensation is received by the carrier at not less than the rate for regular turbojet and DC-8F-61, -63 aircraft as specified in § 288.7(a)(1) of this chapter (economic regulations), irrespective of the aircraft type used by the carrier to perform such services. "Shorthaul operations" refers to Category B charter services for which compensation is received by the carrier at not less than the rate for B-727, CV-880, CV-990, and "all other" aircraft as specified in § 288.7 (a) (1) of this chapter (economic regulations), irrespective of the aircraft type used by the carrier to perform such services.

"Category X"-air transportation of planeload charters of passengers or cargo inbound to continental United States at "Category B" round-trip passenger or cargo rates, at the option of MAC, in fixed proportion to individually waybilled cargo outbound from continental United States in scheduled international and territorial services ("Category A”).

"Logair"-all-cargo domestic charters over routes principally between Air Force installations.

"Quicktrans"-all-cargo domestic charters over routes principally between Navy installations.

[ER-522, 32 F.R. 20711, Dec. 22, 1967, as amended at ER-712, 36 F.R. 23054, Dec. 3, 1971]

§ 243.2 Applicability and CAB Form 243 filing requirements.

(a) This part applies only to certificated air carriers performing Category B, Logair, or Quicktrans charter services under fiscal-year contracts with the Military Airlift Command. Scheduled

carriers operating full planeload Category X charters may include the results of such operations with Category B charters: Provided, That all Category X data are included-i.e., revenues, expenses, and traffic statistics; and Provided further, That no data for "quasiCategory X" scheduled services are included. Each contractor air carrier shall prepare and file, in triplicate, CAB Form 243 entitled "Report of Charter Services Performed for the Military Airlift Command."

(b) The CAB Form 243 report consists of:

(1) Certification

Filing frequency Quarterly.

(c) Schedules D-1 and D-2 of Form 243 shall be filed with the Board (1.e., postmarked) not more than 60 days after the end of each reporting period. Schedule D-3 shall be filed not more than 40 days after the end of each reporting period. Schedule D-4 shall be filed initially not later than May 10, 1972, and thereafter shall be filed not more than 40 days after the end of the calendar quarter in which allocation procedures were revised. Schedule D-4(a) shall be filed not more than 40 days after the end of the June 30 reporting period, unless a revised Schedule D-4 has been filed for that period. The report shall be addressed to the Civil Aeronautics Board, Attention of the Bureau of Accounts and Statistics, Washington, D.C. 20428.

[ER-522, 32 F.R. 20711, Dec. 22, 1967, as amended at ER-712, 36 F.R. 23054, Dec. 3, 1971]

§ 243.3 Extension of filing time.

If circumstances prevent the filing of a report within the prescribed time limit, consideration will be given to the granting of an extension upon receipt of a written request therefor. Such a request must give a sufficient reason for granting the extension, set forth the date when the report can be filed, and be submitted sufficiently in advance of the due date to permit proper time for consideration and communication to the air carrier of the action taken. Except in cases of emergency, no request for extension will be entertained which is not received in sufficient time to enable the Board to pass thereon before the prescribed due date. If a request is denied, the air carrier remains subject to the filing requirements to the same extent as if no request for extension had been made.

[ER-522, 32 F.R. 20711, Dec. 22, 1967]
§ 243.4 Schedule D-4-Statement

of

allocation procedures-MAC Charter Contracts and Schedule D-4(a)— Certification of previously filed allocation procedures MAC Charter Contracts.

(a) Schedule D4 shall be prepared initially and at the close of each calendar quarter in which allocation procedures were revised.

(b) Schedule D-4(a) shall be prepared as of June 30 of each year unless a revised Schedule D4 has been prepared for the reporting period ending on that date.

(c) A complete description shall be given for the bases used for each indicated balance sheet classification on Schedule D-1-Summary of Invested Capital, each expense classification on Schedule D-2-Summary of Financial Results of Operations, and "Aircraft days assigned to service carrier's equipment" on Schedule D-3-Summary of Operating Statistics and Aircraft Utilization. Those carriers who do not separate aircraft and traffic servicing expenses shall describe the bases of allocation for these expenses under aircraft servicing.

(d) With respect to Schedule D-1, "Ground equipment cost" may, at the carrier's option, be derived from the ratio of ground equipment to flight equipment cost as set forth in the carrier's report of investment allocated to MAC charter services submitted in connection with the last MAC ratemaking proceeding.

(a) This schedule shall be prepared for each calendar quarter.

(b) Data reported on this schedule shall conform with the instructions pertaining to balance sheet classifications within Part 241 of the economic regulations and the pertinent regulatory policies within Part 399-Statements of General Policy.

(c) Each indicated balance sheet classification, allocated in accordance with procedures that are submitted as required by § 243.4, shall be reported for the respective charter services by aircraft type.

(c-1) This paragraph applies only to those carriers whose contracts specify Category B charter services. Long-haul or short-haul operations shall be indicated on the schedule under aircraft type. Therefore, carriers utilizing a single aircraft type to perform both longhaul and short-haul Category B charter services shall report the respective investment data separately on the schedule.

(d) Only cost data relating to equipment actually furnished by the carrier shall be included in this schedule. Do not report equipment furnished by MAC.

(e) The flight equipment depreciation reserve shown on line 3a "Form 41 components" shall reflect depreciation computed on the basis used for reporting on Form 41. This line item represents a

memorandum entry only and is not to be considered in the computation of line 4 "Net flight equipment."

(e-1) The flight equipment depreciation reserve shown on line 3b "Regulatory components" shall reflect depreciation computed on the basis used for regulatory purposes as set forth in Part 399 Statements of General Policy of this chapter.

(f) A detailed breakdown of amounts reported on line 11 "Other" shall be provided in footnote.

[ER-712, 36 F.R. 23055, Dec. 3, 1971]

§ 243.7 Schedule D-2 Summary of financial results of operations— MAC Charter Contracts.

(a) This schedule shall be prepared for each calendar quarter.

(b) Data reported on this schedule shall conform with the instructions pertaining to expense classifications within Part 241 of the economic regulations in this chapter and the pertinent regulatory policies within Part 399-Statements of General Policy of this chapter.

(b-1) This paragraph applies only to those carriers whose contracts specify Category B charter services. Long-haul or short-haul operations shall be indicated on the schedule under aircraft type. Therefore, carriers utilizing a single aircraft type to perform both longhaul and short-haul Category B charter services, shall report the respective cost and revenue data separately on the schedule.

(c) Each indicated revenue classification, representing actual revenue earned, shall be reported for the respective charter services by aircraft type.

(c-1) Each indicated expense classification, allocated in accordance with procedures that are submitted as required by § 243.4, shall be reported for the respective charter services by aircraft type.

(d) This paragraph applies only to those carriers whose contracts specify Category X charter services. Category X charter revenue may be included with Category B on lines 1, 2, and 3, as appropriate. (See § 243.2(a).) If included, the amount of such revenue shall be shown in footnote for each line, segregated by aircraft type. If not included, the footnote should state "No Category X revenue is included in this schedule."

(e) Line 5 "Paid ferry trips" shall reflect revenue for ferry trips performed in the course of round-trip MAC charters

as required by § 288.9 of the economic regulations in this chapter.

(f) "Operating expenses" shall include all expenses incurred in both empty and commercial backhauls to one-way MAC charters, consistent with mileages reported on Schedule D-3.

(g) Lines 9b(1) and 9d(1) "Form 41 components" shall reflect flight equipment rental expense and depreciation, respectively, computed on the bases used for reporting on Form 41. These line items represent memorandum entries only, and are not to be considered in the computation of line 11 "Total operating expenses."

(g-1) Lines 9b (2) and 9d(2) "Regulatory components" shall reflect flight equipment rental expense and depreciation, respectively, computed in accordance with the regulatory policies in Part 399 Statements of General Policy of this chapter.

(h) Carriers reporting aircraft and traffic servicing expenses separately on Form 41 shall report these expenses separately on lines 10d (1) and (2). Carriers reporting aircraft and traffic servicing expenses on a combined basis on Form 41 shall report these expenses on a combined basis on line 10d.

[ER-712, 36 F.R. 23055, Dec. 8, 1971]

§ 243.8 Schedule D-3-Summary of operating statistics and aircraft utilization-MAC Charter Contracts.

(a) This schedule shall be prepared for each calendar quarter.

(b) This paragraph applies only to those carriers whose contracts specify Category B charter services. Long-haul or short-haul operations shall be indicated on the schedule under aircraft type. Therefore, carriers utilizing a single aircraft type to perform both long-haul and short-haul Category B charter services, shall report the respective operating statistics separately on the schedule.

(c) Separate data shall be presented for each aircraft type.

(d) This paragraph applies only to those carriers whose contracts specify Category X charter services. Category X revenue aircraft miles flown may be included with Category B revenue aircraft miles flown on lines 2, 4, and 6, as appropriate. (See § 243.2(a).) If included, such miles shall be shown in footnote for each line, segregated by aircraft type. If not included, the footnote should state "No Category X miles are included in this schedule."

(e) Miles flown in Category B (and Category X) charters shall be reported on the basis of the great-circle distance, in statute miles, between airports served. Line 10 "Total revenue aircraft miles flown" shall reflect the total miles flown under MAC contracts and service orders. Miles reported for Logair and Quicktrans charters shall be the course flown statute miles flown under MAC contracts and service orders.

(f) Line 9 "Paid ferry miles" shall reflect ferry miles flown in the course of round-trip charters and paid for by MAC as required by § 288.9 of the economic regulations.

(g) On trips designated "convertible" by MAC, the miles flown with passengers shall be reported on line 7, not line 2; and the miles flown with cargo shall be reported on line 8, not line 4.

(g-1) Commercial backhaul miles include all revenue-producing miles flown returning from one-way MAC charters for any person or organization other than the Department of Defense.

(g-2) Empty backhaul miles include all miles flown returning from a one-way MAC charter which are not commercial backhaul miles as defined in § 243.8(g−1).

(g-3) Line 17 "MAC charter aircraft hours flown (airborne)" shall reflect all hours that relate to "Total MAC charter miles flown."

(g-4) Line 18 "Aircraft days assigned to service-carrier's equipment" shall be based on aircraft owned or acquired through rental or lease that are available for use in the carrier's MAC charter operations.

(h) Line 19 "MAC charter hours per aircraft day" shall be determined by dividing line 18 "Aircraft days assigned to service carrier's equipment” into line 17 "MAC charter aircraft hours flown (airborne)."

(i) "Directed landings" reported on line 20 shall reflect the number of landings directed by MAC and performed by the carrier for Logair and Quicktrans services, for which the carrier receives a fixed compensation in addition to the line-haul rate.

(j) Line 21 "MAC charter aircraft hours flown (ramp-to-ramp)" shall reflect all hours that relate to "Total MAC charter miles flown."

(k) Line 22 "Commercial backhaul revenue ton-miles" shall reflect all tonmiles that relate to commercial back

244.16 244.17

Traffic flow data (Schedule T-3).

General officers and directors, list of stockholders (Schedule G-1). 244.18 Corporate and securities data, investments in other companies (Schedule G-2).

244.19 Statement of insurance coverage (Schedule I).

244.19a Originating air station data (Schedule T-4).

244.19b Supplemental operating statistics— long-haul motor carriers or railroad carriers/air freight forwarders (Schedule T-5).

244.19c Analysis of traffic by weight breaks (Schedule T-6).

244.19d Report of location of air freight forwarding stations and surface transport terminals.

Subpart C-Annual Reports by Cooperative Shippers Associations