nature of the interruption and dates of partial and/or complete cessation of operations, as applicable; (2) for each report period until full resumption of operations, an estimate of the revenue plane-miles canceled in each month of the quarter because of the interruption; and (3) for the report period in which scheduled operations are resumed, dates of partial and/or complete resumption, as applicable.

(e) Each air carrier having currently effective deferred airfreight tariffs on file with the Board shall report information with respect thereto covering the current quarter as follows: (1) Number of shipments enplaned; (2) weight of shipments enplaned (tons to one decimal place); (3) ton-miles carried (000); and (4) revenues earned.

(f) Dividends declared in the current period on stocks of subsidiary companies shall be noted on this schedule.

11. Amend Section 32-General Reporting Instructions by adding item (13) at the end of paragraph (d), to read:

(13) Procedures for accounting for investments in subsidiary and other associated companies, including change in status from associated to subsidiary company, or vice versa, and adjustments in mvestment accounts, as prescribed by section 6-1510(c).

Schedule P-3-Transport Revenues; Depreciation and Amortization; Nonoperating Income and Expense (Net) (a) This schedule shall be filed by all route air carriers.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier.

(c) Transport revenues shall reflect the aggregate revenues from each indicated class of traffic carried in both scheduled and nonscheduled services. The sum of the subdivisions of each objective account shall agree with the corresponding amounts reported in schedule P-1-Income Statement. In the event the air carrier performs irregular transport services, in addition to charter and special services and scheduled services, separate sets of this schedule shall be filed for the reporting of schedule transport services and for nonscheduled transport services, respectively, and the service to which each report applies shall be entered in the box at the head of each of the two amount columns following "Period Ended".

(d) Depreciation and Amortizat and Nonoperating Income and Expe (Net), respectively, shall reflect the dicated detail applicable to the cor ponding amounts reported in Sche P-1-Income Statement.

Schedule P-3(a)-Income Taxes (a) This schedule shall be filed all route air carriers.

(b) Separate sets of this sche shall be filed for each separate opera entity of the air carrier.

(c) Report in accounts 91.1 thro 93.2, respectively, the amount for e as reflected in the books of acco Accounts 93.7, 93.8, and 93.9 shall flect income taxes for the current per income taxes on special items, and t income taxes, respectively. Lines through 16 shall reflect a memorand allocation of income taxes and inv ment tax credits as between opera profit and loss and nonoperating inc and expense (net). Before compu the allocation, operating profit and (line 1) and nonoperating profit and (line 9) shall be adjusted as indica for the impact of interest expense (li 2 and 10). Income taxes on opera income and nonoperating income, t adjusted, shall be allocated on the b of the proportion of each to the t and entered on lines 4 and 12, res tively. Investment tax credits alloca to the cost of service and amortizati thereof shall be entered on lines 5 6 and those not allocated to the cos service shall be entered on lines and 14.

Schedule P-4-Incidental Revenu Net; Explanation of Special Items; planation of Deferred Federal Inc Tax Adjustments, Dividends Deck and Retained Earnings Adjustm (a) This schedule shall be filed by route air carriers.

(b) Separate sets of this sche shall be filed for each separate opera entity of the air carrier.

(c) Incidental revenues-net shal reported in this schedule in conforma with the instructions pertaining to € item in section 9-4600 Incidental R nues-Net.

(d) Receipts from and payments other air carriers under agreements I viding for mutual financial assistanc the case of work stoppage shall be ide fied in separate amounts for the i vidual air carriers involved, through

opriate footnote on schedule P-2 and all be cross-referenced to account 18 her Incidental Revenues reflected in is schedule. The note covering payents under such agreements shall ideny the items and the amounts of the oss revenues and gross expenses upon ich the payments to each air carrier e predicated.

(e) The aggregate of all net incidental venues reported in this schedule shall ree with the corresponding net amount ported for classification 4600 Incintal Revenues-Net, in schedule P-1. (f) Each special income item shall be lly identified and reported in gross lount in this schedule.

(g) Special credits to income during e current accounting period shall be ntified in positive amounts and any ecial debits to income shall be identid by asterisks (*).

(h) Special income and special inme tax credit and debit items shall be ported separately.

(1) The net of special income items d the net of special income tax items ported in this schedule shall agree with rresponding amounts reported in hedule P-1.

(j) Deferred federal income tax adstments shall be fully explained in the ttom section of this schedule. The planations for each credit and debit, spectively, shall identify the property which related, provide a complete scription of the adjustment and the asons for the adjustment.

(k) Dividends declared and retained rnings adjustments shall be fully exined in the bottom section of this hedule. If a dividend is not payable cash, the values of amounts declared all be completely described. Schedules P-5.1 and P-5.2—Aircraft Operating Expenses

(a) Schedule P-5.1 shall be filed by ch Group I route air carrier and P-5.2 each Group II and Group III air rier.

(b) Separate sets of this schedule all be filed for each separate operating tity of the air carrier.

(c) Two sets of this schedule shall be ed each quarter for each operating tity. One set shall reflect the licated data applicable to the current arter. The second set shall reflect the licated data applicable to the 12nth period ended with the current arter. An "x" shall be inserted in the

box designated "Qr" at the head of each column of the set covering quarterly data and an "x" shall be inserted in the box designated "Yr" at the head of each column of the set covering 12-months to date data.

(d) Data applicable to each aircraft type operated by the air carrier shall be reported in separate columns of this schedule and each aircraft type for which report is being made shall be identified at the head of each column in the space provided opposite “Aircraft Type". However, each air carrier may group on a uniform basis, data applicable to small single-engine aircraft types of approximately equivalent size, flight principles and characteristics. For this purpose two groups, with subdivision as between fixed wing and rotary wing aircraft types, and between reciprocal engine, turbojet and turboprop aircraft types are established as follows: (1) single-engine aircraft with maximum continuous horsepower of 300 or under; (2) single-engine aircraft with maximum continuous horsepower of 301 to 450, inclusive. All other aircraft types, including larger single-engine and small twin-engine types, are to be separately reported. Expenses applicable to the operation on the accounting carrier's routes of aircraft provided by others under aircraft interchange agreements shall be separately reported, in aggregate for all such aircraft, as if for a distinct aircraft type. Those expenses applicable to aircraft of the same type as those owned or operated by the accounting air carrier shall be distributed in summary memo form as item 98.1 and 98.2 to each aircraft type owned or operated by the accounting air carrier. Aircraft types not generally used in revenue services shall be separately reported. If more than one type of aircraft is involved a separation of data relating to each type of aircraft shall not be required.

(e) "Aircraft type" refers to models, such as B-707-100, B-707-300, CV-240, DC-6, etc., as designated by the manufacturer. Data applicable to aircraft designed primarily for cargo services and only incidentally used for passenger services shall be reported in separate columns, and the word "cargo" shall be inserted after the aircraft type at the head of the column. The prescribed reporting by aircraft types may be reviewed from time to time upon request by individual air carriers, or upon the initiative of the Board, and groupings

of aircraft types for reporting purposes may be prescribed or amended in specific instances.

(f) Italicized codes and item titles do not constitute accounts or account numbers prescribed for air carrier accounting but shall be used for reporting purposes only.

(g) Item 79.6 Applied Maintenance Burden shall reflect a memorandum allocation by each air carrier of the total expenses included in subfunction 5300 Maintenance Burden between maintenance of flight equipment, by aircraft types, and maintenance of ground property and equipment (exclusive of maintenance equipment and maintenance buildings) in accordance with item (f) of the instructions for schedule P-6. The amount reported for this item, in aggregate for all aircraft types, shall agree with the amount reported for the same item reflected on schedule P-6.

(h) Item 73.1 Current Provisions (for obsolescence and deterioration of flight equipment expendable parts) shall reflect the gross provisions for losses in value of expendable parts during the current accounting period.

(i) Item 73.2 Inventory Decline Credits shall reflect credits applicable to the current period for any adjustments for excess inventory levels determined pursuant to section 6-1311.

(j) The total of function 5100 Flying Operations reported on this schedule shall agree with corresponding amounts reported on schedule P-1; the total of item 5278 Total Direct MaintenanceFlight Equipment shall agree with the corresponding amount reported in schedule P-6; and the total of item 75.6 Total Depreciation-Flight Equipment shall agree with the corresponding amount in schedule P-3.

Schedule P-6-Maintenance, Passenger Service, and General Services and Administration Expense Functions

(a) This schedule shall be filed by all route air carriers.

(b) A separate set of this schedule shall be filed for each separate operating entity of the air carrier.

(c) Two sets of this schedule shall be filed for each operating entity with the Form 41 report filed for the fourth calendar quarter of each calendar year. One set shall be filed for each operating entity for the first three quarters of each calendar year. One of the two sets filed

for the fourth quarter of each year s reflect the indicated data applicabl the twelve months ended December All other sets shall reflect the indic data applicable to the current qua An "x" shall be inserted in the box ignated "Qr" at the head of each umn of each report covering quart data and an “x” shall be inserted in box designated "Yr" at the head of column of each report covering month data.

(d) Group I route air carriers s report the indicated data for all ex function 5500 Passenger Service.

(e) Group II and Group III air riers shall report the indicated data all except function 6900 General S ices and Administration.

(f) Items 79.6 Applied Maintena Burden-Flight Equipment and Applied Maintenance Burden-Gen Ground Property, respectively, shall flect a memorandum allocation by e air carrier of the total expenses inclu in subfunction 5300 Maintenance Bu between maintenance of flight equipm (by aircraft types) and maintenanc ground property and equipment (ex sive of maintenance equipment maintenance buildings for which c are included in subfunction 53 Where airframe and aircraft en overhauls are accounted for on the crual basis to produce a matching costs with the operation of aircraft, allocation of maintenance burden s give effect to charges and credits to p and loss account 5272 Flight Equipm Airworthiness Provisions in order to fect an equitable allocation of such m tenance burden costs. In accorda with the provisions of section 22(d) 32(d), as applicable, each air car shall file with the Civil Aeronau Board a statement in which the pr dures to be followed in allocating ma tenance burden are fully explained. the option of the air carrier stand burden rates may be employed for qu terly allocations of maintenance bur provided the rates are reviewed at 1 once each accounting year and amounts allocated are adjusted to ref the actual costs incurred for the full counting year. Any differences betw actual burden costs incurred during e quarter and amounts applied at stand rates shall be entered as item 79.9 C or Under Applied Burden.

The sum of the totals of subfunc5200 Direct Maintenance and 5300 enance Burden shall agree with the ponding amount reported in func400 on Schedule P-1. The total of on 6900 General Services and Adtration reported in this schedule by › I route air carriers shall agree he corresponding amount reported hedule P-1.

ule P-7-Aircraft and Traffic Servg, Promotion and Sales, and Genand Administrative Expense ctions

This schedule shall be filed by Group II air carrier and each > III air carrier.

Separate sets of this schedule be filed for each separate operating of the air carrier.

Two sets of this schedule shall be for each operating entity with the 41 report filed for the fourth calquarter of each calendar year. et shall be filed for each operating

for the first three quarters of calendar year. One of the two sets or the fourth quarter of each year reflect the indicated data applicable twelve months ended December 31. her sets shall reflect the indicated applicable to the current quarter. "shall be inserted in the box desed "Qr" at the head of each colof each report covering quarterly and an “x” shall be inserted in the esignated "Yr" at the head of each n of each report covering 12-month

Group II air carriers shall report adicated data for all except subion 6100 Aircraft Servicing.

Group III air carriers shall report dicated data for subfunction 6100 aft Servicing and function 6800 ral and Administrative and shall ard the data indicated for func6400 Aircraft and Traffic Servicing 700 Promotion and Sales.

The item "12-months to date" reflect the total expenses of each ional expense classification red on this schedule for the cumula12-month period ended with each nt quarter for which report is made. The total of each functional exclassification reported in this ule shall agree with the correling amount reported in schedule

Schedule P-8-Aircraft and Traffic Servicing, and Promotion and Sales Expense Subfunctions

(a) This schedule shall be filled by each Group III air carrier only.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier.

(c) Two sets of this schedule shall be filed for each operating entity with the Form 41 report filed for the fourth calendar quarter of each calendar year. One set shall be filled for each operating entity for the first three quarters of each calendar year. One of the two sets filed for the fourth quarter of each year shall reflect the indicated data applicable to the twelve months ended December 31. All other sets shall reflect the indicated data applicable to the current quarter. An "x" shall be inserted in the box designated "Qr" at the head of each column of each report covering quarterly data and an "x" shall be inserted in the box designated "Yr" at the head of each column of each report covering 12-month data.

(d) The item "12-months to date" shall reflect the total expenses of each functional expense classification reported on this schedule for the cumulative 12-month period ended with each current quarter for which report is made.

(e) The sum of the totals reported in this schedule for subfunctions 6200 Traffic Servicing and 6300 Servicing Administration, together with 6100 Aircraft Servicing in schedule P-7 shall agree with the corresponding amount reported for function 6400 Aircraft and Traffic Servicing in schedule P-1. The sum of the totals reported in subfunctions 6500 Reservations and Sales and 6600 Advertising and Publicity shall agree with the corresponding amount reported for function 6700 Promotion and Sales in schedule P-1.

Schedule P-9.1-Distribution of Ground Servicing Expenses by Geographic Location Group I Air Carriers Schedule P-9.2-Distribution of Ground Servicing Expenses by Geographic Location Group II and Group III Air Carriers

(a) Schedule P-9.1 shall be filed by each Group I route air carrier and schedule P-9.2 by each Group II and each Group III air carrier.

(b) Separate sets of this schedule shall be filed for each separate operating entity of the air carrier.

(c) This schedule shall reflect a distribution of expenses by the geographic locations at which the goods or services to which related are applied. This sched

ule shall embrace for all air carrier groups direct maintenance, and depreciation expenses applicable to general ground properties recorded in subfunction 5200 Direct Maintenance, exclusive of account 78 Direct MaintenanceFlight Equipment, plus subaccount 75.9 Depreciation-General Ground Property and, in the case of Group I route air carriers, expenses recorded in function 6900 General Services and Administration and, in the cases of Group II and Group III air carriers, expenses recorded in functions or subfunctions of 6400 Aircraft and Traffic Servicing and 6700 Promotion and Sales.

(d) Line 1 shall reflect the aggregate expenses incurred at all airports, or other geographic locations, served in nonscheduled services only and related traffic offices. Downtown traffic offices maintained at off-line points for the purpose of selling or soliciting traffic for scheduled services shall be considered as on-line installations. Line 2 shall reflect "Regional and System" expenses, which are those directly chargeable to administering activities performed at a number of different localities. For this purpose expenses attaching to such as central space control installations and centralized inter-airport flight control installations shall be considered "Regional and System" expenses.

(e) Column 1, "Location" shall reflect in alphabetic sequence the name of each certificated point served by the air carrier under certificates of public convenience and necessity, subdivided to reflect in alphabetic order the name of each airport through which each certificated point is served and, in a separate group, the name of each city at which off-line traffic offices, maintained for the purpose of selling or soliciting traffic for scheduled services, are located.

(f) Column 2, "Number of Employees" shall reflect the number of persons employed at each on-line airport and all city traffic offices maintained at each point during the payroll period nearest the 15th of the last month of the quarter. (g) Expenses which are directly chargeable to activities performed at each specific locality shall be entered in

the indicated classification directly posite its name; other expenses a cable to each certificated point sha entered in the indicated classifica opposite the name of each certifi point; and expenses applicable to noncertificated point where installa are maintained or used for certifi services shall be entered in the indi classifications opposite its name.

Schedule P-10—Payroll

(a) This schedule shall be filed b route air carriers.

(b) Separate sets of this sch shall be filed for personnel emp within the Continental limits of United States and for personnel ployed, by each separate operating tity of the air carrier, who are emp outside the Continental limits of United States. Flight personnel other personnel subject to travel sh reported in accordance with the loc at which normally based.

(c) Column 3, "Number of Emplo shall reflect, for each classificatio column 1 the number of full and time employees, both permanent temporary, who worked or received for any part of the pay period (s) en nearest the 15th day of the last m of the quarter whether paid we monthly or otherwise.

(d) Column 4, "Total All Employ shall reflect expansions to annual of the amounts of compensation each person included in column 3 fo payroll period ended nearest the day of the last month of the qua Compensation shall include total including overtime, paid sick leave, days and vacations but shall ex bonuses (unless earned and paid : larly each pay period) and cash ments for vacations not taken.

(e) Column 5, "Average per ployee" shall reflect the averages tained by dividing the amount of pensation shown in column 4 by the i ber of employees reported in colum (f) Data with respect to each ployee shall be included in the clas Ication to which most of his salar charged, even though the compensa of such employee is normally pror to two or more classifications.

(g) The term "payroll period" den the collective payroll periods of var groups of employees, irrespective of difference in the length of the periods. The amounts reported in