§102-33.140. Accountable aircraft operations and ownership costs.
41 C.F.R. § 102-33.140
You must account for the operations and ownership costs of your Government aircraft, including UAS, as outlined in the U.S. Government Aircraft CAG at gsa.gov/aviationpolicy, in accordance with OMB Circular A-126. At a minimum, you must:
Justify acquisitions to support the agency's aviation program;
Justify the use of Government aircraft in lieu of commercially available aircraft, and the use of one Government aircraft in lieu of another;
Develop a variable cost rate for each aircraft or aircraft type in your inventory;
Recover the costs of operating Government aircraft;
Determine the cost effectiveness of various aspects of agency aircraft programs; and
Accumulate aircraft program costs following the procedures defined in the CAG.
Notes, amendments, and revision history
Authority
Authority: 40 U.S.C. 121(c); 31 U.S.C. 101 et seq.; Reorganization Plan No. 2 of 1970, 35 FR 7959, 3 CFR, 1066-1970 Comp., p. 1070; E.O. 11541, 35 FR 10737, 3 CFR, 1966-1970 Comp., p. 939; and OMB Circular No. A-126 (Revised May 22, 1992), 57 FR 22150.
Source
Source: 90 FR 58425, Dec. 16, 2025, unless otherwise noted.