Air carriers ROUTE AIR CARRIER REPORTING ENTITIES-Continued bbean-Atlantic Airlines, Inc----ago Helicopter Airways, Inc.......... Einental Air Lines, Inc.-----------lova Airlines, Inc--- a Air Lines, Inc------- ern Air Lines, Inc.--. Flying Tiger Line, Inc.----- tier Airlines, Inc.--. waiian Airlines, Inc------iak Airways, Inc‒‒‒‒‒ e Central Airlines, Inc.--- Angeles Airways, Inc-------------- awk Airlines, Inc___ onal Airlines, Inc.. York Airways, Inc---- th Central Airlines, Inc.__. theast Airlines, Inc--- thern Consolidated Airlines, Inc.---. thwest Airlines, Inc.---- rk Air Lines, Inc--- ific Air Lines, Inc............. American World Airways, Inc.. imont Aviation, Inc--- ve Aleutian Airways, Inc_-- Francisco & Oakland Helicopter Airlines, Inc--- board World Airlines, Inc.- k Airways, Inc_-- thern Airways, Inc--- ns Caribbean Airways, Inc.. ted Air Lines, Inc.---. st Coast Airlines, Inc--- stern Air Lines, Inc.-- stern Alaska Airlines, Inc‒‒‒‒‒ en Air Alaska.. j) As a general rule separate reports all be filed for the air carrier and any ociated company air carriers as deed in section 03. However, transacns of associated companies in which I percent equity control resides in the orting air carrier shall be consolited with transactions of the reporting carrier when such associated comnies perform services related to the nsport operations of the reporting air rrier almost exclusively and are not gaged in air transportation for their n account. Operations abbreviations Ter/Dom-Latin Amer Dom-Special Dom-Trunk Dom-Special Dom-Trunk Int/Ter-Latin Amer Int/Ter Dom-Special Dom-Local Dom-Trunk Int/Ter-Latin Amer Dom-Special Dom/Can-Trunk Dom-Special Dom-Trunk Dom-Local Int/Ter-Atlantic Int/Ter-Latin Amer. Int/Ter-Pacific Dom-Local Int/Ter-Atlantic Dom-Cargo Dom-Local Ter/Dom-Latin Amer Dom-Local Dom-Trunk Int/Ter-Atlantic Dom/Can-Trunk Ter/Dom-Pacific Dom/Can-Local Dom/Can-Trunk Int/Ter-Latin Amer (k) Generally, nonscheduled services shall be treated as an integral part of the reporting entity to which most closely related without regard to the geographic area in which such nonscheduled services may actually be performed. However, supplemental reports shall be made of nonscheduled services (including services for the defense establishment) in areas not encompassed by the prescribed reporting entity in any month in which the available ton-miles of such nonscheduled services exceed 5 percent of the total available ton-miles of the reporting entity. Such supplemental re ports shall continue until waived by the Board upon a showing that such nonscheduled operations will not in the subsequent 12-month period exceed the 5 percent limit. The supplemental reports to be filed each month or calendar quarter, as applicable, shall be comprised of report schedules D-1, P-5, T-1, and T-3. Transport and nontransport revenues pertaining to such separately reported nonscheduled services shall be reflected on schedule P-2 each quarter with appropriate cross-references inserted on schedules P-3 and P-4, as applicable. In addition, airport activity data reported on the regular schedule T-4 shall be subdivided and appropriately identified at each airport for services encompassed by the prescribed reporting entity and for nonscheduled services not encompassed by the prescribed reporting entity. (1) When and as required in the national interest, any air carrier which performs nonscheduled transport services for the defense establishment of the United States shall, when directed by the Board, make separate reports for such services as if they were conducted by a physically separated transport entity. Such reports shall consist of schedul P-1 through P-9, T-1 and T-3. T letter "D" shall be inserted on such ports, following the schedule number each P and T schedule. Where a carrie has more than one reporting entity, not scheduled transport and nonschedule defense services shall be assigned to th reporting entity to which more close related. [ER-327, 26 F.R. 4222, May 16, 1961, amended by ER-369, 27 F.R. 12819, Dec. 1962; ER-417, 29 F.R. 13530, Oct. 1, 198 ER 483, 32 F.R. 2811, Feb. 11, 1967; ER32 F.R. 20770, Dec. 23, 1967] Section 22-General Reporting (a) The CAB Form 41 report shall comprised of schedules to be filled at frequency indicated below. Four cop of each schedule shall be filed (i.e. pos marked) with the Civil Aeronauti Board on or before the indicated numb of days subsequent to the period f which the report is being made, exce that only two copies of the Interim Ba ance Sheet and Income Statement ne be filed. lule No. Filing Frequency Postmark inter val (days) Aircraft Operating Expenses-Group II and Group III Air Carriers. Aircraft and Traffic Servicing, and Promotion and Sales Expense Distribution of Ground Servicing Expenses by Geographic Loca- Distribution of Ground Servicing Expenses by Geographic Loca- Payroll.... Taxes. Annually. 90 Monthly. 30 Quarterly. 50 Monthly. 30 Monthly Statement of Traffic and Capacity Statistics by Com- ...do.. 30 Monthly Statement of Scheduled Services Traffic and Capacity Monthly Listing of Summarized Passenger Loads by Flight Monthly. Charter and Special Service Revenue Aircraft Miles Flown. Compensation and Expenses of All General Officers and Directors Compensation and Expenses of Persons and Firms (Other than Corporate and Securities Data.. Services Performed for the Defense Establishment. Quarterly. Annually. ___do_. do. accordance with the provisions of §§ 235.4 and 235.5 of Part 235 of this subchapter. 090 he deck of machine accounting punch cards and Schedule T-5-Monthly Listing of Summarized Passenger sby Flight Stages-Local Service Air Carriers shall be filed simultaneously with the submission of CAB Form Air Carrier's Claim for Subsidy." D) Each air carrier shall file the edules of the CAB Form 41 reports the Civil Aeronautics Board in acHance with the above instructions, exthat B and P report schedules for final quarter of each calendar year be extended to 90 days following year's end: Provided, that prelimischedules B-1, P-1.1, or P-1.2, P-3, P-3(a) are submitted within the dard prescribed 40-day filing period. The request of an air carrier, and upon owing by such air carrier that public losure of its preliminary yearend rewould adversely affect its interests would not be in the public interest, Board will withhold such preliminary end report from public disclosure unsuch time as (1) the final report is ■, (2) the final report is due, or (3) rmation covered by the preliminary ort is publicly released by the carrier cerned, whichever first occurs. If circumstances prevent the filing ■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 set forth good and sufficient reason to justify granting the extension, must 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 such request will be entertained which is not postmarked in sufficient time to normally reach the Civil Aeronautics Board at least 24 hours 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. (d) Statements of accounting or statistical procedures required to be filed under this system of accounts and reports are recapitulated below. These statements or revisions thereof shall be filed prior to the date on which the procedures are to become effective and shall be regarded as accepted unless the carrier is notified of Board objections within 30 days after receipt. The Board may require modification of any previously effective procedure covered by such statements after 60-days' notice to the carrier. These statements shall be filed in triplicate, with each statement submitted on a separate page to facilitate processing and filing. (1) Procedures for assigning or prorating profit and loss items between operating entities, as prescribed by section 2-1(b). (2) Procedures for retroactive adjustments made to conform accounts with mail rate actions, as required by section 2-4(d). (3) Procedures for accrual of selfinsurance reserves, as prescribed by section 2-13(c). (4) Procedures for establishment of expense equalization reserves, as prescribed by section 2--13(d). (5) Procedures for depreciation of property and equipment, as prescribed by section 2–14(b). (6) Procedures of accounting for airframe and aircraft engine overhauls and airworthiness reserves as prescribed by section 5-4(g) (8). (7) Procedures for amortization of developmental and preoperating costs and other intangibles, as prescribed by section 5-5(b), section 6-1870(c), and section 6-1880. (8) Procedures for the accrual of obsolescence and deterioration reserves for flight equipment expendable parts, as required by section 6-1311(d). (9) Procedures for accrual of unearned transportation revenues, as prescribed by section 6-2160(b). (10) Procedures for assigning or prorating expenses between incidental services and transport operations, as prescribed by section 9-4600 (d). (11) Procedures for applying maintenance burden, as prescribed by section 10-5300 (c), section 11-5300 (c) and section 24, Schedule P-6, paragraph (f). (12) Procedures for computing available seat-miles and available ton-miles for each aircraft type, as required by paragraph (g), in section 25, Schedule T-3. (13) Procedures for the accrual of vacation liability, as required by Section 6-2120(c). (14) Procedures for accounting for vestments in subsidiary and other as ciated companies, including change status from associated to subsidi company, or vice versa, and adjustme in investment accounts, as prescri by section 6–1510(c). (e) All financial data reported on P, and G schedules shall reflect status of the air carrier's books of count for the period for which repor being made and shall conform to instructions of this Uniform System Accounts and Reports. At the opt of the air carrier financial data may reported in thousands of dollars Group III air carriers, and in wh dollars by Group I and Group II carriers, by either dropping or round the hundreds of dollars and the ce respectively, provided all amounts balanced within and between schedi and zero digits are inserted for the act money amounts eliminated. (f) Traffic and other operatio statistics included in schedules of CAB Form 41 reports shall reflect d pertaining to the month, quarter or months-to-date period for which the port is being made. (g) Adjustments correcting errors previously reported traffic and ot operational statistics shall not be cluded in data reported in schedules the current period but shall be effec by submission of corrected schedules the period to which applicable or, if ¢ a few items are involved, by writ notice and authorization to the C Aeronautics Board to correct previo filed reports except that any correct which amounts to less than one-hal one percent (0.5%) of the correc amount for the month to which rela may be included in the report for current month provided the amount the correction is clearly noted on Form 41 Report. (h) All letters and statements of c rection or revision of reported data sl be a part of the CAB Form 41 repor (i) All changes in accounting meth having a material impact upon the I ticular financial elements involved, all changes in methods of comput and reporting traffic and capacity tistics having a material impact u the particular statistic involved shall adequately explained and identified the report first reflecting such chan Such explanations related to finan position or financial results shall be m schedules B-2 and P-2-Notes to ance Sheet and Notes to Income tement, respectively. Changes in hods for computing or reporting ffic and capacity statistics shall be ntified and explained on a separate et attached to the first report afted. (See sec. 2-16.) The reporting uirements shall not be construed, in sense, as relieving the air carrier of responsibility for conforming its cedures to those otherwise prescribed this system of accounts and reports. -827, 26 FR. 4222, May 16, 1961, as nded by ER 417, 29 F.R. 13530, Oct. 1, 1; 29 F.R. 14105, Oct. 14, 1964; ER-435, 30 .7704, June 15, 1965; ER-437, 30 FR. 8830, y 14, 1965; ER-447, 30 F.R. 14197, Nov. 11, 5; ER-483, 32 FR. 2811, Feb. 11, 1967; -518, 32 F.R. 18023, Dec. 16, 1967; ER-526, F.R. 849, Jan. 24, 1968; ER-527, 33 FR. 9, Feb. 8, 1968; ER-546, 33 F.R. 18697, 18, 1968] tion 23-Certification and Balance Sheet Elements Schedule A-Certification a) The certification of the CAB m 41 report shall be signed by an ctive corporate officer, executive or ector, or such other person as may be horized by the carrier to sign the tification provided a written authoriion disclosing the individual's name d title is forwarded to the Civil Aeroutics Board. Since corrections or reions of reported data are a part of the B Form 41 report, all correspondence ating to such matters shall be signed y by persons authorized to sign the tification. (b) The certification of the Form 41 Dorts, embodied in Schedule A thereshall read as follows: (Full name of the reporting company) certify that this report and all schedules d supporting documents which are subtted herewith or have been submitted retofore as parts of this report filed for the ove indicated period have been prepared der my direction; that I have carefully amined them and declare that they corEtly reflect the accounts and records of the mpany, and to the best of my knowledge d belief are a complete and accurate stateent, after adjustments to reflect full acmals, of the operating revenues and exnses, income items, assets, liabilities, pital, surplus, and operating statistics for e periods reported in the several schedules; that the various items herein reported were determined in accordance with the Uniform System of Accounts and Reports for Certificated Air Carriers prescribed by the Civil Aeronautics Board; and that the data contained herein are reported on a basis consistent with that of the preceding report except as specifically noted in explanations accompanying the financial and statistical statements. Schedule A-1-Status of Accounting Plans Required To Be Filed (a) This schedule shall be filed by all route carriers. (b) This schedule shall be filed for the overall or system operations of the air carrier. (c) The indicated data shall be entered on this schedule for each accounting plan listed in section 22(d). (d) Columns 1 and 2 shall reflect the title of the accounting plan and its applicable section under this Uniform System of Accounts and Reports. (e) Column 3 shall indicate for each plan, by insertion of either "Yes" or "No", whether the plan was revised this period. (f) Columns 4 and 5 shall reflect for each plan the date filed with the Board and its effective date. Schedule B-1 Balance Sheet (a) This schedule shall be filed by all route air carriers. (b) This schedule shall reflect the balances as at the close of business on the last day of each calendar quarter, for the overall or system operations of each air carrier in conformance with the provisions of sections 4, 5, and 6. (c) Individual proprietors or partners shall report the aggregate capital contributed by the proprietor or partners in account 2890 Other Paid-In Capital. Schedule B-2-Notes to Balance Sheet (a) This schedule shall be filed by all route air carriers. (b) All substantive matters which may influence materially interpretations or conclusions in regard to the financial condition of the air carrier which are not clearly identified in the body of the balance sheet shall be completely and clearly stated in this schedule and crossreferenced to the affected balance sheet account. (c) The amounts and estimated delivery dates of ary purchase commitments of material size and not of a recurrent routine character shall be ex |