Operating Expenses

21 - General Management Personnel

Compensation of elective officers and immediate
assistants and equivalent personnel responsible
for the formulation and administration of general
company policy.
Advertising vice president
Assistant to president, vice president or general officer
Comptroller
Corporate secretary
Division manager
Economics controls vice president
Engineering vice president
Executive vice president
Maintenance vice president
Operations vice president
Passenger service vice president
President
Public relations vice president
Regional vice president
Sales vice president
Treasurer

23 - Pilots and Copilots

Captain
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot

24 - Other Flight Personnel

Cabin attendant (cargo)
Cabin attendant (passenger)
Communications officer
Engineering officer
Hostess
Navigation officer
Purser
Steward
Stewardess

25 - Maintenance Labor

25.1 - Labor ‑ Airframes

Apprentice mechanic
Chief mechanic
Cleaner (flight equipment maintenance)
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.2 - Labor ‑ Aircraft Engines

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.3 - Labor ‑ Other Flight Equipment

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.6 - Labor ‑ Flight Equipment (Group I air carriers)

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic's helper

25.9 - Labor ‑ Ground Property and Equipment

Carpenter
Chief mechanic
Crew chief
Electrician
Engineer
Foreman
Inspector
Mechanic

26 - Aircraft and Traffic Handling Personnel (Group I air carriers)

26.1 - General Aircraft and Traffic Handling Personnel

Analyst ‑ procedures
Cleaner ‑ aircraft
Clerk
Crew scheduler
Mechanic ‑ line service
Rates clerk
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist

26.2 - Aircraft Control Personnel

Analyst ‑ procedures
Clerk
Control tower operator
Draftsman ‑ flight control
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications supervisor
Meteorologist
Secretary
Stenographer
Typist

26.3 - Passenger Handling Personnel

Analyst ‑ procedures
Cashier ‑ ticket office
Chauffeur ‑ passenger vehicles
Clerk
Counterman ‑ airport
Counter ticket salesman ‑ city
Doorman ‑ passenger
Gateman
Passenger ramp agent
Passenger sales ticketing clerk
Rates clerk
Reservations clerk
Reservations manager
Secretary
Stenographer
Tariff specialist
Typist

26.4 - Cargo Handling Personnel

Analyst ‑ procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Clerk
Express agent
Freight agent

26.4 - Cargo Handling Personnel ‑ cont.

Mail handling clerk
Porter ‑ baggage
Rates clerk
Secretary
Stenographer
Tariff specialist
Typist
Waybill clerk

28 - Trainees, Instructors and Unallocated Shop Labor

28.1 - Trainees and Instructors

Cabin attendant trainee
Engineering officer trainee ‑ flight
Flight simulator instructor
Hostess trainee
Mechanic trainee
Mechanic instructor
Passenger service instructor
Pilot instructor ‑ flight
Pilot instructor ‑ ground
Pilot trainee ‑ flight
Purser trainee
Reservations and ticketing instructor
Reservations trainee
Sales instructor
Sales trainee
Steward trainee
Stewardess trainee
Ticket clerk trainee

28.2 - Unallocated Shop Labor

Nonproductive shop labor ‑ vacation and sick leave
Shop labor not identified with specific maintenance projects

30 - Communications Personnel

Clerk
Communications director
Courier
Draftsman
Engineer
Messenger
Radio operator‑‑ground
Secretary
Stenographer
Switchboard operator
Telegraph operator
Teletype operator
Typist

31 - Record Keeping and Statistical Personnel

Accountant
Analyst ‑ budget
Auditor
Budget personnel
Cashier
Comptometer operator
Computer operator
Economist
Insurance specilaist
Inventory clerk
Key punch operator
Maintenance record clerk
Office machine operator
Programmer
Receiving clerk
Secretary
Statistician
Stenographer
Stock handler
Storekeeper
Systems analyst
Tabulating machine operator
Tax analyst
Timekeeper
Typist

32 - Lawyers and Law Clerks

Attorney
General counsel
Law clerk
Lawyer
Secretary
Stenographer
Typist

33 - Traffic Solicitors

Cargo salesmen
District sales managers
Passenger salesmen
Regional sales managers

34 - Purchasing Personnel

Buyers
Clerk
Purchasing agent
Purchasing specialist
Secretary
Stenographer
Typist

35 - Other Personnel

Advertising specialist
Artist
Caretaker
Chauffeur
Cleaner
Clerk
Guard
Hostess ‑ non‑flying
Industrial relations personnel
Janitor
Medical personnel
Nurse
Photographer
Publicity representative
Safety personnel
Secretary
Stenographer
Stewardess ‑ non‑flying
Typist
Watchman

36 - Personnel Expenses

Auto fuel and parking expense
Auto mileage allowances
Auto rentals
Communications expense
Employee memberships, dues and registrations
Employee service pins
Employee uniforms and insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Meals and entertainment
Meeting room rentals
Moving, storage and relocation expense
Passport expenses
Transportation expense

37 - Communications Purchased

Air‑ground radio service
Equipment installation charges
Equipment rental
Intercommunication equipment
Navigation facility user charges
Telegraph and cable message charges
Telephone equipment
Telephone tol1 charges
Teletype equipment

38 - Light, Heat, Power and Water

39 - Traffic Commissions (Group I air carriers)

Commission agents
General agents
Other airlines
Steamship companies
Surface carriers

39.1 - Commissions ‑ Passenger
39.2 - Commissions ‑ Cargo

40 - Legal Fees and Expenses

Attorney fees and expenses
Law books
Legal forms and supplies
Litigation costs
Retainer fees
Transcript and witness expenses

41 - Professional and Technical Fees and Expenses

Appraisal fees
Architect
Audit
Consultants
Drug/Alcohol screening
Engineering
Laboratory
Market and traffic surveys
Medical
Security Checks (fingerprints/background check)

42 - General Services Purchased ‑ Associated Companies

42.1 - Airframe repairs
42.2 - Aircraft engine repairs
42.3 - Other flight equipment repairs
42.6 - Flight equipment repairs (Group I air carriers)
42.7 - Aircraft interchange charges
42.8 - General interchange service charges
42.9 - Other services

43 - General Services Purchased ‑ Outside

43.1 - Airframe repairs
43.2 - Aircraft engine repairs
43.3 - Other flight equipment repairs
43.6 - Flight equipment repairs (Group I air carriers)
43.7 - Aircraft interchange charges
43.8 - General interchange service charges
43.9 - Other services

Bank service charges
Credit and billing services
Fuel Servicing (in-to-plane fees)
Housekeeping and support services
Security services

44 - Landing Fees

45 - A ircraft Fuels and Oils

45.1 - Aircraft Fuels
45.2 - Aircraft Oils

46 - Maintenance Materials

46.1 - Materials ‑ Airframes
46.2 - Materials ‑ Aircraft engines
46.3 - Materials ‑ Other flight equipment
46.6 - Materials ‑ Flight equipment (Group I air carriers)
46.9 - Materials ‑ Ground property and equipment

47 - Rentals

Aircraft
Buildings and other improvements
Communication and meteorological equipment
Electrical accounting machines
Electronic data processing equipment
Furniture, fixtures and office equipment
Hotel, restaurant and food service equipment
Maintenance and engineering equipment
Passenger entertainment equipment
Passenger service equipment
Ramp equipment
Storage and distribution equipment
Surface transport vehicles and equipment
Terminal Slots

49 - Shop and Servicing Supplies

Automotive supplies
Chemicals and solvents
Cleaning compounds and supplies
Composition materials
Electrical supplies
Fuels and lubricants
Glass and glass products
Hardware items
Lumber and wood products
Paints, lacquers and thinners
Plumbing supplies
Rubber and plastic goods
Sheet metal
Small tools
Special clothing and devices
Textiles and leather goods
Tube, bar and strip materials

50 - Stationery, Printing and Office Supplies

Blue prints
Chemicals and solvents
Cleaning compounds and supplies
Drafting and engineering supplies
Flight crew supplies
Labels and small signs
Manuals and publications (company)
Printing and duplicating supplies
Shipping and mailing supplies
Standard forms ‑ company
Standard forms ‑ Government
Stationery and paper products
Textiles and leather goods
Tickets and ticket stock

51 - Passenger Food Expense

Beverage purchases
Commissary supplies
Communications expense
Food purchases
Food service uniforms
Outside catering charges

53 - Other Supplies

Cleaning compounds
Electrical
Medical
Photographic
Safety
Training

54 - Inventory Adjustments

Flight equipment expendable parts (Account 1310)
Miscellaneous materials and supplies (Account 1330)

55 - Insurance ‑ General

Buildings and contents
Flight equipment
Materials and supplies
Motor vehicles
Other property and equipment
Third party liability

55.1 - Insurance purchased
55.2 - Provisions for self‑insurance

56 - Insurance ‑ Traffic Liability

Passenger liability
Passenger baggage and personal property
Cargo liability
Provisions for self‑insurance

57 - Employee Benefits and Pensions

Direct annuity payments
Educational programs
Employee Stock Options
Medical programs
Recreational programs
Group accident and health insurance ‑ company contributions
Group life insurance ‑ company contributions
Provisions for self‑insurance
Retirement plan ‑ company contributions
Workman's compensation insurance

58 - Injuries, Loss and Damage

Excess of losses over insurance recoveries ‑ restored assets
Buildings and contents
Flight equipment
Motor vehicles
Excess of losses over insurance recoveries ‑ other
Cargo
Materials and supplies
Passenger baggage and personal property
Passenger
Third party

59 - Tariffs, Schedules and Timetables

Distribution
Printing
Production

60 - Advertising

Billboard
Direct mail
Directories, guides and programs
Displays
Magazines and trade publications
Newspapers
Posters and signs
Radio
Television

62 - Other Promotional and Publicity Expenses

Entertainment expense
Open house expenses
Photographic expenses­
Promotional materials
Publicity releases
Visual (motion pictures, slides, etc.)

63 - Interrupted Trips Expense

Communications
Denied boarding expense
Ground transportation
Hotel and lodging
Laundry and valet
Meals

64 - Memberships

Aeronautical associations
Business associations
Credit associations
Scientific and research institutes
Trade associations

65 - Corporate and Fiscal Expenses

Annual report costs
Directors’ fees
Proxy expense
Registrar and transfer agent fees
Report filing fees
Securities and Exchange Commission fees
Statutory representation service
Stock exchange fees
Stock certificate costs
Trustee fees

66 - Uncollectible Accounts

Adjustments to reserve (contra 1290)
Losses from uncollectible accounts (where reserve not established)
Provisions for uncollectible accounts (contra 1290)

67 - Clearance, Customs and Duties

Brokerage fees
Clearance fees ‑ aircraft
Customs fees
Duties
Immigration service charges
Shipment bonding charges
Revenue stamp purchases

68 - Taxes ‑ Payroll

Federal unemployment insurance
FICA
Other payroll
State unemployment insurance

69 - Taxes ‑ Other Than Payroll

Capital stock taxes
Foreign taxes
Franchise taxes
Fuel taxes (non-refundable)
Gross receipts taxes
License fees
Motor vehicle license fees
Permit fees
Personal property taxes
Real property taxes

71 - Other Expenses

Cash over and short
Help wanted advertising
House organ for internal distribution
Pre-employment costs/interviews

72 - Flight Equipment Airworthiness Provisions

72.1 - Airworthiness reserve provisions ‑ airframes
72.3 - Airworthiness reserve charges ‑ airframes (credit)
72.6 - Airworthiness reserve provisions ‑ aircraft engines
72.8 - Airworthiness reserve charges ‑ aircraft engines (credit)

73 - Provisions for Obsolescence and Deterioration ‑ Expendable Parts

73.1 - Current provisions (Contra 1311)
73.2 - Inventory decline credits (Contra 1311)

74 - Amortization

74.1 - Developmental and preoperating expenses (Contra 1830)
74.2 - Other intangibles

75 - Depreciation

75.1 - Airframes (Contra 1611)
75.2 - Aircraft engines (Contra 1612)
75.3 - Airframe parts (Contra 1618.1)
75.4 - Aircraft engine parts (Contra 1618.5)
75.5 - Other flight equipment (Contra 1613, 1614, 1616, 1617, 1618.9)
75.6 - Depreciation ‑ flight equipment (Group I only) (Contra 1611‑1618.9)
75.8 - Maintenance equipment and hangars (Contra 1654, 1660.1)
75.9 - Ground property and equipment (Contra 1650‑1653,1655‑1658, 1660.9)

77 - Uncleared Expense Credits

77.8 - Uncleared interchange expense credits
77.9 - Other uncleared expense credits