Accounting and Reporting Requirements
A compilation of aviation accounting and reporting rules, guidance, enforcement orders and publications.
Rules
| Title | Document |
|---|---|
| 14 CFR Part 234 - Airline Service Quality Performance Reports | Link |
| 14 CFR Part 235 - Reports by Air Carriers on Incidents Involving Animals During Air Transport | Link |
| 14 CFR Part 241 - Uniform System of Accounts and Reports for Large Certificated Air Carriers | Link |
| 14 CFR Part 244 - Reporting Tarmac Delay Data | Link |
| 14 CFR Part 249 - Preservation of Air Carrier Records | Link |
| Reporting of Mishandled Baggage and Wheelchairs - Final Rule Issued October 18, 2016 | View PDF |
| Reporting of Mishandled Baggage and Wheelchairs - Extension of the compliance date | View PDF |
Technical Reporting Directives
The Department’s Bureau of Transportation Statistics (BTS) Office of Airline Information issues periodic Accounting and Reporting Directives (A&RD) and industry letters that serve the reporting air carriers by providing clarity to the regulations. Accounting and Reporting Directives addressing Airline Service Quality Performance statistics (On-time performance, Mishandled Baggage and Wheelchairs and Scooters, and Oversales data) are available at www.bts.gov/accounting-reporting-directives.
Guidance
| Title | Date | Document |
|---|---|---|
| Notice - Reporting of Causes of Flight Delays and Cancellations Given The Unprecedented Impact Of The COVID-19 Public Health Emergency On Air Travel | 4/17/2020 | View PDF |
| Enforcement Policy Regarding Reporting of Mishandled Baggage and Wheelchair Data | 11/1/2018 | View PDF |
| Enforcement Notice - Airline Reporting of Data on Mishandled Baggage, Wheelchairs, and Scooters | 10/23/2018 | View PDF |
| Online reporting system for incidents involving animals during air transport | 12/29/2015 | View PDF |
| Notice Concerning Revisions to Animal Incident Reporting Requirements | 1/13/2015 | View PDF |
Enforcement Orders
| Name | Order No. | Document |
|---|---|---|
| Silver Airways | 2022-5-11 | View PDF |
| Sky Lease I, Inc. | 2019-2-2 | View PDF |
| United Airlines, Inc. | 2017-9-1 | View PDF |
| Delta Air Lines, Inc. | 2017-7-10 | View PDF |
| Delta Air Lines, Inc. | 2017-6-20 | View PDF |
| Orange Air, LLC | 2016-6-1 | View PDF |
| Charter Air Transport, Inc. | 2015-6-2 | View PDF |
| Inter Island Airways, Inc. | 2015-5-7 | View PDF |
| Sky King, Inc. Order | 2014-3-18 | View PDF |
| Virgin Airlines, Inc. | 2013-12-16 | View PDF |
| GoJet Airlines, LLC | 2013-11-11 | View PDF |
| Shuttle America Corporation | 2013-11-10 | View PDF |
| Jet Airways (India) Ltd. | 2013-10-11 | View PDF |
| Etihad Airways, Inc. | 2013-8-7 | View PDF |
| Southwest Airlines Co. | 2013-5-1 | View PDF |
| Copa Airlines, Inc | 2012-12-18 | View PDF |
| Vision Airlines, Inc. | 2012-7-13 | View PDF |
| Aerovias de Intergracion Regional, AIRES S.A. | 2011-3-9 | View PDF |
| Insel Air International, B.V. | 2010-12-32 | View PDF |
| Shuttle America Corporation | 2010-9-3 | View PDF |
| Republic Airline, Inc. | 2010-9-2 | View PDF |
| Chautauqua Airlines, Inc. | 2010-9-1 | View PDF |
| Compania Panamena de Aviation, S.A. | 2010-7-15 | View PDF |
| Cayman Airways Limited | 2010-6-21 | View PDF |
| Falcon Air Express | 2010-5-15 | View PDF |
| Continental Airlines, Inc. | 2010-5-9 | View PDF |
| Aero Services-Executive, S.A. | 2010-4-17 | View PDF |
| Bahamasair Limited Holdings | 2010-2-27 | View PDF |
| TAM Linhas Aereas, S.A. | 2010-1-8 | View PDF |
| TAP Portugal | 2009-10-6 | View PDF |
| Spirit Airlines, Inc. | 2009-9-8 | View PDF |
| Miami International, Inc. | 2009-3-19 | View PDF |
| Virgin Airways | 2009-1-17 | View PDF |
| Arrow Air, Inc. d/b/a Arrow Cargo | 2008-10-19 | View PDF |
| Isair Airlines and Tourism Ltd. | 2007-12-4 | View PDF |
| Eurofly, S.p.A. | 2007-10-25 | View PDF |
| Cayman Airways | 2007-10-19 | View PDF |
| Air New Zealand | 2007-10-8 | View PDF |
| Alia-Royal Jordanian Airlines | 2007-9-19 | View PDF |
| Lloyd Aereo Boliviano, S.A. | 2007-9-11 | View PDF |
| LAN Airlines | 2007-5-15 | View PDF |
| Austrian Airlines | 2007-5-8 | View PDF |
| USA Jet Airlines, Inc. | 2006-12-11 | View PDF |
| SkyWest Airlines, Inc. | 2006-8-1 | View PDF |
| Tatonduk Outfitters Limited d/b/a Everts Air Alaska and Everts Air Cargo | 2004-12-12 | View PDF |
| Transmeridian Airlines, Inc. | 2004-5-4 | View PDF |
| Information Directive Concerning | 2004-2-22 | View PDF |
| Bellair, Inc. | 2003-4-15 | View PDF |
| Flight Alaska, Inc. | 2003-3-17 | View PDF |
Last updated: Tuesday, May 17, 2022