Official US Government Icon

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure Site Icon

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Accounting and Reporting Requirements

A compilation of aviation accounting and reporting rules, guidance, enforcement orders and publications.


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


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