---
kind: "section"
citation: "14 C.F.R. § 291.43"
title: "14"
number: "291.43"
heading: "Statement of operation for section 41103 operations."
url: "https://uscodex.org/cfr/14/291.43"
---

# §291.43. Statement of operation for section 41103 operations.


Form 291-A contains the following data elements:

- (a) **Total operating revenue, categorized as follows—**
  - (1) Transport revenues from the carriage of property in scheduled and nonscheduled service;
  - (2) Transport revenues from the carriage of mail in scheduled and nonscheduled service; and
  - (3) Transport-related revenues;
- (b) Total operating expenses;
- (c) Operating profit or loss, computed by subtracting the total operating expenses from the total operating revenues; and
- (d) Net income, computed by subtracting the total operating and nonoperating expenses, including interest expenses and income taxes, from the total operating and nonoperating revenues.

## Notes

### Amendments

[Doc. No. OST-98-4043, 67 FR 49227, July 30, 2002]

### Authority

Authority: 49 U.S.C. 329, 41103, 41708, and 41709.

### Source

Source: ER-1080, 43 FR 53635, Nov. 16, 1978, unless otherwise noted.

### Amendments

[Doc. No. OST-98-4043, 67 FR 49227, July 30, 2002]