Department of Transportation
Research and Innovative Technology Administration
Bureau of Transportation Statistics
Office of Airline Information
Accounting and Reporting Directive
Issue Date: 1/1/2012
Effective Date: Immediately
As a party to the Convention on International Civil Aviation (Treaty), the United States is obligated to provide ICAO with financial and statistical data on operations of U.S. air carriers (Article 67). The Bureau of Transportation Statistics' (BTS') Office of Airline Information (OAI) administers this program for the Department of Transportation (DOT).
To meet ICAO needs for electronic submissions and to eliminate the task of manually entering data, BTS requires carriers to e-submit their ICAO Financial BTS Supplemental Form E-F data in the comma separated values (CVS) file format. Each data element is separated by a comma. One thousand is reported as 1000 not as 1,000 as the comma indicates a new data element. To submit the BTS Supplemental Form E-F report, go to the website: https://esubmit.rita.dot.gov/ and following the instructions for creating an account and submitting reports.
The file format for CSV reporting of ICAO Financial BTS Supplemental Form E-F is attached.
This action is taken under authority delegated by 14 CFR 385.19(h).
Office of Airline Information
COMMA SEPARATE VALUES – RECORD LAYOUT
BTS FORM E-F ICAO FINANCIAL SUPPLEMENT
|Field Description||Comments||Sample Data|
|Air Carrier Code||Code as of December 31||ZQ|
|Year of Data||ccyy||2010|
|Allowance for depreciation – Flight Equipment||Excludes non operating equipment||20345700|
|Allowance for depreciation – Ground Property and Equipment||Excludes non operating Ground Property and Equipment||138675000|
|Flight Equipment Airworthiness Allowance||From system Schedule P-5.2 Direct Maintenance||6450000|
|Flight Equipment under Capital Lease – Total Amount||Flight Equipment only||10346000|
|Flight Equipment under Capital Lease – Accumulated Amortization||Flight Equipment only||9458000|
|Total En-route Facilities Charges||International Operation only 1/||1534070|
|Equity in Income of Investor Controlled Companies||See 14 CFR Sec 241.14 Account 87||1250800|
|Net Balance of Unappropriated Retained Earnings from prior Year||Last year's 4th Quarter Schedule B-1 Account 2900 minus 2990||1589000|
|Profit or Loss(-) after extraordinary items for this year||This Year's Net Income from System Schedule P-1.2 Account 9899||1658500|
|Adjustments to this Year's Retained Earnings - Total||Sum of Adjustments 1, 2, and 3 (below)||37034000|
|Adjustment 1: Transfer to Reserves||12345000|
|Adjustment 2: Amounts paid as bonus, dividends, etc.||Can be either cash or stocks||23232000|
|Adjustment 3: Other||Specify the adjustment||Other comprehensive income|
|Amount of Adjustment 3:||In dollars||1457000|
|Adjustment 4: Appropriations||2986000|
|Net Balance of Unappropriated Retained Earnings for Current Year||This year's 4th Quarter Schedule B-1 Account 2900 minus 2990||9815979|
|Personnel expenses(Salary) for Traffic Solicitors on P-10 Acct 33||Broken out from system Schedule P-6, Line 7||8128000|
1/ Includes charges for communications facilities, navigational aids, air traffic services, meteorological services and other ancillary aviation services provided by foreign governments or governmental associates such as Eurocontrol, ASECNA and COCESNA.
Note: The addition of the Allowances for Depreciation – Flight Equipment and Ground Property and Equipment should equal Account 1668 on the 4th quarter Schedule B-1.
SAMPLE COMMA SEPARATE VALUES – RECORD LAYOUT
ZQ,2010,20345700,138675000,6450000,10346000,9458000,1534070,1250800,1589000,1658500,37034000,12345000,23232000,'other comprehensive income',1457000,2986000,9815979,8128000