dule may, therefore, represent a posite of data relating to two or more rate payrolls covering different pes of time, although the data with ect to any one group of employees I not reflect more than one payroll d.

Schedule P-41-Taxes

O This schedule shall be filed by all e air carrier groups.

OA single set of this schedule shall led for the overall corporate or r legal entity comprising the air car

O This schedule shall reflect in the il indicated the taxes levied against ir carrier paid or accrued during the unting year.

O The "Grand Total" of taxes reed on this schedule shall agree with sum of the amounts reported in acts 68, 69, and 93.9 for the 12 months d December 31.

3.

Interim Income Statement

) Each route air carrier shall file month two copies of a monthly ine statement, which may be in the I prepared for management purSuch income statement need not y a separation of revenues and exes between operating entities unless a separation is generally prepared management purposes.

) An income statement for the third th of the fourth calendar quarter E not be filed if the preliminary th-quarter Form 41 report is filed in a 30-day period rather than the cribed 40-day period.

Memorandum Subclassification of
Selected Reported Expenses

) This schedule shall be filed in dute by each Group III air carrier. ) Separate schedules shall be filed each operating entity of the air

er.

O This schedule includes only seed objective expense acounts within e functions relating to aircraft and ic servicing, reservations, sales and rtising.

) Columns 2 through 6 shall reflect gnment to the indicated functions of amounts in each of the listed objecexpense accounts. Column 4 shall ct expenses at reservations control ers and related facilities used in the vations activity. To facilitate reing, guidelines are drawn opposite

each expense item in the applicable columns.

[ER-327, 26 F.R. 4222, May 16, 1961, as amended by ER-369, 27 F.R. 12820, Dec. 28, 1962; ER-417, 29 F.R. 18531, Oct. 1, 1964; ER-435, 30 FR. 7704, July 15, 1965, ER-437, 30 F.R. 8830, July 14, 1965; ER-483, 32 F.R. 2812, Feb. 11, 1967; ER-546, 33 F.R. 18698, Dec. 18, 1968]

Section 25-Traffic and Capacity Elements

General instructions. (a) The prescribed reporting for traffic and capacity elements is designed to reflect, on a uniform basis, the physical factors relating to air transport operations as actually conducted. Schedules T-1 through T-41, reflecting traffic carried, capacity operated and other operating statistics, correlate similar information for the various services regardless of the schedule on which reported. The four-letter codes used on Schedules T-1, T-2 and T-3 are systematically assigned for each item of information to facilitate use of the data irrespective of the schedule in which they appear. Thus, the first digit of the four-letter code denotes basic class of service; for example, 1xxx indicates scheduled First-Class Services, 2xxx Scheduled Coach Services, 8xxx Nonscheduled Services and 9xxx All Services. The second digit denotes the basic operating element involved; for example, x0xx indicates passenger count, x1xx passenger-miles and x9xx unclassified. The last two digits denote the particular detailed operating element involved; for example, xx11 indicates firstclass passengers/passenger seats, xx18 nonrevenue passengers, and xx31 through xx53 nonpassenger revenue traffic classes.

(b) When the same item is required to be reported on a monthly, quarterly and/or 12-month basis, the 12-month total shall agree with the sum of the quarterly or monthly data reported for the 12-month period, and the quarterly total shall agree with the sum of the monthly data reported in the quarter, whether the data are reported on the same or different schedules.

(c) All statistics to be reported on these schedules shall be compiled in accordance with the definitions set forth in section 03 Definitions for Purposes of this System of Accounts and Reports. In principle, elements which are common to different statistics, shall be measured on a consistent basis for all statistics of

which they are a component. Thus, all passenger-mile, seat-mile, ton-mile, and aircraft mile statistics applicable to a particular service or operation shall be compiled on a direct airport-to-airport mileage basis in terms of a consistent measurement of aircraft movement by flight stages. Similarly, all scheduled mileages and all scheduled departures shall be compiled as each flight is scheduled to be performed pursuant to the air carrier's published flight schedules, while scheduled miles performed and scheduled departures performed shall both be compiled in accordance with the pattern through which each point scheduled for service is actually served. Consistent with this principle, all statistics pertaining to actual operations shall be compiled in terms of each flight stage as actually performed.

(d) As a general rule, the traffic and capacity measurements to be reported on these schedules are designed to represent the physical operations reflected by the revenues and expenses, respectively, for the same period. Thus, except as separately provided for, aircraft capacity elements associated with deferred costs are not to be included in reported statistics whereas the revenue traffic elements associated with flights for which costs but not revenues are deferred shall be reported as if carried on other flights and the amounts so included shall be disclosed by footnote to the applicable item. For purposes of reporting by aircraft types on schedules T-3 and T-4 small single-engine aircraft types may be grouped in accordance with the instructions in section 24, schedules P-5.1 and P-5.2, paragraph (d).

Schedule T-1-Monthly Statement of Summarized Traffic and Capacity Statistics

Schedule T-2-Monthly Statement of Scheduled Services Traffic and Capacity Statistics

(a) These schedules shall be filed by all route air carriers.

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

(c) Two sets of these schedules shall be filed each month for each operating entity. One set for each schedule shall reflect the indicated data applicable to the current month. The other set for each schedule shall reflect the indicated data applicable to the twelve months ended with the current month. An "x"

shall be inserted in the box design "Mo" at the head of each column o report covering monthly data. shall be inserted in the box design "Yr" at the head of each column o report covering 12-month data.

(d) The indicated data shall be ported on these schedules for each of service performed by the air ca with both owned and rented aircraf cluding aircraft of others used on th carrier's routes under interchange a ments. These schedules, except to extent otherwise specifically pro for, shall not include traffic or cap statistics related to flight facilities by other air carriers, the revenue which is includible in profit and los counts 11 Rents, 13 Interchange Sa Associated Companies, 15 Interch Sales-Outside, or 18 Other Incide Revenues. Traffic and capacity stati shall not be included in these sched for interrupted traffic of the air ca where the responsibility for the warded traffic becomes that of other riers, thus conforming to the prov that the direct cost of forwarding t by others, as a result of interrupted t shall be charged to the appropriate r nue account.

(e) All mileage data shall be b upon direct airport-to-airport dista as distinguished from course-flown tances. Miles performed and traffic ried on flights scheduled to begin in month and terminate in the next sha included in the month in which the fl is scheduled to depart, provided such flights in territorial and inte tional operations shall not be consid to extend beyond the first crew cha point.

(f) All utilization and perform factors and average load data shal computed one place beyond the deci point.

(g) Item 016, "Number of Reve Passenger Originations” shall reflec unduplicated count of passengers inating journeys on the lines of € reporting entity. (See section 03-1 senger originations.)

(h) Item 017, "Number of Reve Passenger Enplanements" shall refle count of the total number of passen boarding aircraft. This count may measured on the basis of a stand number of passenger enplanements on-line originating passenger.

(i) Item 217 "Passenger" ton-m shall be computed at the standard I

er weights (including free baggage) forth in section 03 in the definition weight, passenger". The prescribed enger weights may be reviewed from to time upon request of individual Carriers, or upon the Board's initiaand other weights may be prescribed ecific instances.

O Item 253, "Excess Baggage" tons may be determined either by direct putation from flight records or, folng approval by the Civil Aeronautics rd, by application of appropriate dards.

Item 997, "Number of Employees d in Continental United States" 1 reflect the total number of full and -time employees, both permanent temporary, who worked or received for any part of the pay period(s) ng nearest the 15th day of the th, whether paid daily, weekly, thly or otherwise, and who were d in Continental United States. ons based in the United States but loyed on transoceanic flights should ncluded. Include salaried officers of corporation and employees on paid leave, holidays and vacations but do include pensioners, members of the ed forces, or persons on leave of nce without pay.

Item 998, "Number of Employees ed Outside Continental United es" shall reflect the total number of loyees who were assigned to loca$ outside Continental United States. a) Item 999, "Total Number of Emees" shall reflect the sum of items and 998.

The filing of Schedule T-2 is red for those reporting entities operg a single class of scheduled service, ided the class of service operated is tified in the heading of the "All eduled Service" column of schedule

edule T-1(a)-Monthly Statement ་ Traffic and Capacity Statistics by mponent Operations

These schedules shall be filed by route air carriers.

Separate sets of this schedule 1 be filed for each reporting entity he air carrier (see section 21(1) ) ch covers, in scheduled or nonschedservices, more than one of the catees of "domestic", "territorial" or "inational" operations, as defined in lon 03. Carriers not filing schedule (a) shall add the word "exclusive"

to the description of the operation in the heading of each column on schedule T-1.

(c) Two sets of these schedules shall be filed each month for each operating entity. One set of each schedule shall reflect the indicated data applicable to the current month. The other set of each schedule shall reflect the indicated data applicable to the twelve months ended with the current month. An "x" shall be inserted in the box designated "Mo" at the head of each column of the report covering monthly data. An “x” shall be inserted in the box designated "Yr" at the head of each column of the report covering 12-month data.

(d) The indicated data shall be reported for all operations of the reporting entity in the column designated "Total" and for the "domestic", "territorial", and "international" operations, as defined in section 03, encompassed by such entity in the separate columns provided therefor. For purposes of reporting on this schedule, domestic flight stages operated between points where authorized service is restricted to international or territorial traffic and which are an integral part of such international or territorial operation, shall be combined therewith. The reporting entity as set forth in section 21(i), shall be identified in each column opposite the heading "Operation". Each item on this schedule shall be reported on the same basis as the corresponding item reported on schedule T-1. The amounts, except for "Number of revenue passenger originations", reported for each item in the "Total" column under "Scheduled Services" and "Nonrevenue Flights", respectively, shall agree with the corresponding amounts reported in the "All Scheduled Services" and "All Services" columns, respectively, of schedule T-1. The amounts reported for each item in the "Total" column under "Nonscheduled Services" shall agree with the sum of the corresponding amounts reported in the "Irregular Services Excluding Charter" and "Charter Service" columns of schedule T-1.

(e) The digit after the decimal in the code assigned each item on this schedule is for CAB control purposes. "Domestic" operations are, for all items, denoted by the decimal digit "1", "Territorial" operations by the decimal digit “2” and "International" operations by the decimal digit "3". The balance of each code

number corresponds to the codes assigned to corresponding items reported on schedules T-1 and T-3, except for the prefix "8" in the code assigned nonscheduled services which represents an aggregation of "Irregular Services Excluding Charter" and "Charter Services" reported on schedule T-1.

Schedule T-3-Quarterly Statement of Aircraft Operating Statistics

(a) These schedules 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) Two sets of this schedule shall be filed each quarter for each operating entity. One set shall reflect the indicated data applicable to the current quarter. The other set shall reflect the indicated data applicable to the twelve months ended with 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 12month 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": Provided, however, Each air carrier may group, on a uniform basis, data applicable to small single-engine aircraft of approximately equivalent size. Refer to section 24 schedules P-5.1 and P-5.2, paragraph (d), for policy regarding the grouping of small aircraft types. All other aircraft types, including larger single-engine and small twin-engine types are to be separately reported. Aircraft not generally used in revenue service shall be reported in a group as a single type. For purposes of reporting on this schedule, versions of each aircraft type designed exclusively for cargo services, and only incidentally for passenger service, shall be considered as distinct aircraft types.

(e) All mileage data shall be based upon direct airport-to-airport distances as distinguished from course-flown distances in accordance with the instructions relating thereto on schedules T-1 and T-2. Mileage related to flights which are not measurable in terms of

airport-to-airport distances shal determined by applying a typical port-to-airport speed for each air type to the aircraft hours flown by aircraft type in such flights.

(f) All aircraft hours data sha based upon the time each aircraf comes airborne on take-off to the of ground contact upon landing and be included in the month in which aircraft miles to which related an ported. Aircraft hours flown, 9668 through 9679, shall include flown for which related costs have charged directly against income du the current accounting period and not include hours flown applicabl costs which have been deferred. hours shall be reported in item "Aircraft Hours in Capitalized Proje Refer to paragraph (d) of the Gel Instructions for reporting Traffic Capacity Elements for policy regar flights for which costs are capital Minutes or fractional hours shall n shown in reporting aircraft hours.

(g) Each air carrier shall subm the Civil Aeronautics Board a det statement of its method of compu available ton-miles and available s miles for each type of aircraft oper Also, any future changes in metho computation shall be submitted, sul to review and approval by the Civil A nautics Board. (See section 22( The measurement of available air capacity may reflect company minir fuel requirements in lieu of the requ ments under Civil Air Regulations, vided that the use of such company requirements is indicated in the a statement and that the statement tain certification by a responsible pany official that said fuel loads are in excess of company safety req ments. The reason for exclusion of installed seats in the computatio available seat-miles with respect to aircraft type and the provisions D for protecting against the sale of seats, shall be described in this stater and shall be certified to by a respon company official. (See section 03 " available".)

(h) Item 9680, "Aircraft Days signed to Service-Carrier's Equipm shall reflect owned and rented air in the possession of the air carrier or available for assignment to ser performed by the air carrier or assi to services on routes of other air car under aircraft interchange agreem

| section 03 for further definition.) all not include aircraft which are rwise rented, leased or loaned to rs, for which aircraft days shall be rted by equipment type as a footto this schedule, or aircraft of rs used by the air carrier under change agreements. Aircraft days I be allocated between separate ating entities as follows:

) Aircraft assigned exclusively to a icular operation shall be reported he operation to which assigned. ) Aircraft used interchangeably in or more separate operating entities I be prorated between such opera; in accordance with the time each aft was in an operating status in operation.

) The time of aircraft in mainnce or overhaul or held in reserve I be assigned between the operating ies affected on the basis of the relatime aircraft of the same type were 1 operating status in each operation ng the most recent month.

Item 9681, "Aircraft Days Ased to Service-Carrier's Routes" I reflect owned and rented aircraft he possession of the air carrier or Mable for assignment to services pered by the air carrier. It shall ine the time aircraft of others are in possession of the air carrier pursuant ircraft interchange agreements and 1 exclude the time aircraft of the air ier are in the possession of others uant to aircraft interchange agreets.

Otherwise, allocation of aircraft s under this item shall conform with instructions related to item 9680. è section 03 for further definition.) O Item 9682, "Revenue Hours per raft per Day-Carrier's Equipment" , “Aircraft Days Assigned to Serv1 be determined by dividing item -Carrier's Equipment" into the total nue aircraft hours flown by aircraft ed or rented and in the possession he air carrier, determined by subting item 9867, "Revenue Hours on er Carrier's Interchange Equipment,"

and adding item 9968, "Total TS by Others on Carrier's Internge Equipment,” to item 9668, “Reve Aircraft Hours."

E) Item 9683, "Revenue Hours per raft per Day-Carrier's Routes" 1 be determined by dividing item , "Aircraft Days Assigned to Serv-Carrier's Routes" into item 9668, venue Aircraft Hours".

(1) Item 9767, "Revenue Aircraft Miles in Scheduled Services Excluding Extra Sections" shall reflect the total of revenue aircraft miles in scheduled services, item 5568, less the revenue aircraft miles flown in extra sections inIcluded therein.

(m) Item 9867, "Revenue Hours on Other Carrier's Interchange Equipment" shall reflect the hours flown in revenue service of the reporting air carrier under equipment interchange agreements with aircraft of others.

(n) Item 9879, "Total Hours on Other Carrier's Interchange Equipment" shall reflect the hours flown in both revenue and nonrevenue services of the reporting air carrier under equipment interchange agreements with aircraft of others.

(0) Item 9968, "Total Hours by Others on Carrier's Interchange Equipment" shall reflect the total hours flown in the operations of other air carriers under equipment interchange agreements with aircraft owned or rented by the reporting air carrier.

(p) Item 9978, "Aircraft Hours in Capitalized Projects" shall reflect the total aircraft hours flown during the current accounting period which are applicable to ferrying newly acquired aircraft from the factory, capitalized extension and development or preoperating costs and other costs incurred during the current accounting period which have been capitalized.

(q) Items 9991 and 9992, "Aircraft Fuels (Oils) Issued" shall reflect the gallons of fuels or engine oils issued or placed aboard aircraft during the current accounting period for both revenue and nonrevenue flights. Fractional gallons shall not be shown.

(r) Item 9993, "Percent of Blockto-Block to Airborne Hours" shall be determined by dividing the revenue aircraft hours flown computed on the blockto-block basis by revenue aircraft hours flown computed on the airborne basis. At the option of the air carrier a standard percentage relationship, fairly representative of the actual relationship, may be employed for reporting provided such standard is redetermined by physical measurement at least twice each calendar year.

Schedule T-4-On-Line Airport
Activity Data

(a) These schedules shall be filed by all route air carriers.