Rule: Procedural Regulations: General Aviation Operators and Service Providers in Washington, DC, Area Reimbursement Procedures

Federal Register / Vol. 72, No.
67 / Monday, April 9, 2007 / Rules and Regulations 17381
2003; or Revision 3, dated July 23, 2004, ACTION: Final rule. pre-September 11, 2001 levels due to
comply with the requirements specified in continuing security restrictions, and the
this AD. SUMMARY: This rule provides South Capitol Street Heliport was not
reimbursement to fixed-base general reopened to general aviation traffic and
Definition of Engine or Hot Section Module
Shop Visit aviation operators and providers of is now used exclusively by the
general aviation ground support services Washington DC Metropolitan Police.
(j) For the purposes of this AD, an engine at five metropolitan Washington, DC
or hot section module shop visit is defined Because of the reduction in general
as the introduction of the engine or hot
area airports, for the direct and aviation activity at these locations, the
section module into a shop that includes incremental financial losses they fixed-base operators and service
separating major case flanges. incurred while the airports were closed providers that supported general
due to Federal government actions taken aviation were also affected, with many
Alternative Methods of Compliance after the terrorist attacks on September claiming that they were incurring
(k) The Manager, Engine Certification 11, 2001. The airports are: Ronald
Office, has the authority to approve
sustained and significant financial
Reagan Washington National Airport; losses due to the closures.
alternative methods of compliance for this College Park Airport in College Park,
AD if requested using the procedures found These fixed-base operators and
Maryland; Potomac Airfield in Fort service providers were not eligible for
in 14 CFR 39.19.
Washington, Maryland; Washington either compensation or loan guarantees
Related Information Executive/Hyde Field in Clinton, under the Air Transportation Safety and
(l) Contact Mark Bouyer, Engine Maryland; and Washington South System Stabilization Act, Pub. L. 107–
Certification Office, FAA, Engine and Capitol Street Heliport in Washington, 42 (Sept. 22, 2001), which had been
Propeller Directorate, 12 New England DC. enacted to provide compensation to ‘‘air
Executive Park, Burlington, MA 01803; e-
DATES: This rule is effective May 9, carriers’’ who had incurred financial
mail: mark.bouyer@faa.gov; telephone (781)
238–7755; fax (781) 238–7199, for more 2007. losses due to the terrorist attacks. Under
information about this AD. FOR FURTHER INFORMATION CONTACT:
that program, approximately $4.6 billion
Interested persons with questions about has been paid to qualifying air carriers.
Material Incorporated by Reference In 2003, the United States House of
this regulation should contact James R.
(m) You must use General Electric Alert Representatives Committee on
Service Bulletin No. CT7–TP S/B 72–A0464,
Dann, U.S. Department of
Appropriations requested that the
Revision 04, dated December 12, 2005, to Transportation, Office of General
Department of Transportation (DOT)
perform the actions required by this AD. The Counsel, 400 7th Street, SW., Room
prepare a report detailing the
Director of the Federal Register approved the 10102, Washington, DC 20590;
documented financial losses by holders
incorporation by reference of this service telephone 202–366–9154. Interested
of real property leases at the five
bulletin in accordance with 5 U.S.C. 552(a) persons with questions about how to
and 1 CFR part 51. Contact General Electric affected airports that were attributable
apply for assistance, the status of to the Federal actions since September
Aircraft Engines CT7 Series Turboprop application reviews, etc. should contact
Engines, 1000 Western Ave, Lynn, MA 11, 2001. (House Report 108–243, July
Tim Carmody, U.S. Department of 30, 2003, p. 8.) The Committee stated
01910; telephone (781) 594–3140; fax (781)
594–4805 for a copy of this service
Transportation, Office of Aviation that such a report would assist the
information. You may review copies at the Analysis, 400 7th Street, SW., Room Congress in considering ‘‘potential
FAA, New England Region, Office of the 6417, Washington, DC 20590; telephone federal reimbursement for a portion of
Regional Counsel, 12 New England Executive 202–366–2348. Application materials these unusual financial losses.’’ In
Park, Burlington, MA; or at the National and data sources that may assist October 2005, the Secretary of
Archives and Records Administration applicants in preparing applications are Transportation submitted to the
(NARA). For information on the availability available at the Department of
of this material at NARA, call 202–741–6030, Committee the requested report, which
Transportation, Office of the Secretary’s was entitled: Estimated Financial Losses
or go to: http://www.archives.gov/federal- Web site at http://ostpxweb.dot.gov/
register/cfr/ibr-locations.html. to Selected General Aviation Entities in
aviation/index.html under ‘‘Programs,’’ the Washington, DC Area Final Report
Issued in Burlington, Massachusetts, on and then ‘‘General Aviation Operator
April 2, 2007.
(October 2005 DOT study). A copy of
and Services Reimbursement: this Report has been placed onto the
Peter A. White, Procedures for Reimbursement of Office of the Secretary’s Web site, at the
Acting Manager, Engine and Propeller General Aviation Operators and Service address noted above. (See FOR FURTHER
Directorate, Aircraft Certification Service. Providers in the Washington, DC Area.’’ INFORMATION CONTACT).
[FR Doc. E7–6446 Filed 4–6–07; 8:45 am] SUPPLEMENTARY INFORMATION: Following The October 2005 DOT study
BILLING CODE 4910–13–P the terrorist attacks on the United States identified sixteen general aviation
on September 11, 2001, general aviation leaseholders at the five airports, and
activity in the Washington, DC estimated the financial losses that each
DEPARTMENT OF TRANSPORTATION metropolitan area was suspended. Five incurred during its study period (which
airports were most affected: Ronald ran from September 11, 2001 to January
Office of the Secretary
Reagan Washington National Airport 23, 2004) due to the Federal actions
(DCA); College Park Airport in College taken after the terrorist attacks. The
14 CFR Part 331
Park, Maryland; Potomac Airfield in estimates reflected the difference in net
[Docket OST–2006–25906] Fort Washington, Maryland; income stated on a pre-tax basis
Washington Executive/Hyde Field in between what the companies projected
RIN 2105–AD61 Clinton, Maryland; and Washington for the study period and the actual pre-
Procedures for Reimbursement of South Capitol Street Heliport in tax net income for that period, and
rwilkins on PROD1PC63 with RULES
General Aviation Operators and Washington, DC. While DCA and the included both losses in pre-tax net
Service Providers in the Washington, three Maryland airports have since been income and one-time costs attributable
DC Area reopened to transient general aviation directly to compliance with new
traffic, the volume of general aviation restrictions or regulations resulting from
AGENCY: Office of the Secretary, DOT. activity has not returned to the terrorist attacks. In formulating its
VerDate Aug<31>2005 16:25 Apr 06, 2007 Jkt 211001 PO 00000 Frm 00029 Fmt 4700 Sfmt 4700 E:\FR\FM\09APR1.SGM 09APR1
17382 Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
estimates, the Department’s consultant Section 185 further states that the than using the less direct ‘‘providers of
relied primarily on voluntary appropriated funds included the cost of general aviation services’’ language it
information provided by each entity, ‘‘an independent verification regime’’; chose. Finally, Congress, DOT, and
and while interviews were conducted to that no funds shall be obligated or other public authorities have used other
confirm the general reasonableness and distributed to such general aviation vehicles to provide financial assistance
consistency of the numbers provided, entities until an independent audit is to airports to reflect increased security
no independent analysis, audit or completed; that losses incurred as the and other requirements after the
certification was conducted. Therefore, result of violations of law, or through September 11 terrorist attacks, under
the October 2005 DOT study advised fault or negligence of such entities or of which we understand various airports
that these estimates were merely third parties (including airports) are not here recovered at least some elements of
preliminary and meant solely to inform eligible for reimbursement; and that the their added costs. The history of this
Congress in determining whether and in obligation and expenditure of funds are legislation indicates that it was designed
what amount to appropriate funds to conditional upon full release of the to assist those general aviation entities
reimburse these general aviation United States Government for all claims who were not eligible under other
entities. The October 2005 DOT study for financial losses resulting from such programs to recover their losses after 9/
also indicated that, if compensation actions. 11.
were to be made available, ‘‘the On October 4, 2006, the Department Of course, if an airport here can show
financial data establishing the basis for published in the Federal Register a that it served as a fixed-base operator, or
any payment, especially forecast Notice of Proposed Rulemaking (NPRM) provider of general aviation ground
revenue, cost and net income, should in order to implement this Act (71 FR support services as those terms are
* * * be subject to a more rigorous 58546 et seq.). There, the Department defined in Section 331.3 of the Rule,
verification regime.’’ (Estimated proposed definitions of various terms then it would qualify in that capacity for
Financial Losses to Selected General found in the Act; the eligibility reimbursement under this program.
Aviation Entities in the Washington, DC requirements for applicants; the
Eligibility of General Aviation Entities
Area Final Report, at fn. 3.) methodology for determining the losses
That Did Not Operate at One of the Five
The total estimated financial losses to be reimbursed, including the forms
Airports on September 11, 2001
for the period reviewed were by which applications would be made;
$10,443,936, with more than half of that the time periods at each airport for Glenwood Aviation, a leaseholder and
amount being reported for one firm, which reimbursement of losses would fixed-base general aviation operator at
Signature Flight Support. The estimates be made; the procedures for verifying the South Capitol Street Heliport who
were in current dollars and reflected no and auditing claims; and various other initiated operations there after the
consideration for the time value of matters. The Department invited September 11 attacks (specifically, on
money. comments on its proposals, and 16 October 1, 2002), expressed concern that
On November 30, 2005, the responsive comments were received. certain language in the NPRM preamble,
Transportation, Treasury, Housing and Below, we summarize the comments proposed rule, and application forms
Urban Development, the Judiciary, the that we received and describe our could be construed as precluding it from
District of Columbia, and Independent response to those comments, including, qualifying for reimbursement. DOT’s
Agencies Appropriation Act, 2006, where appropriate, the modifications we language causing this concern generally
became law. Section 185 of the Act are making based upon those comments. referenced eligible applicants as limited
provides for the reimbursement of to those that had operations at one or
Eligibility of Airports Per Se To Apply more of the five airports on September
‘‘fixed-base general aviation operators
for Reimbursement 11, 2001. The commenter stated that, in
and the providers of general aviation
ground support services’’ at the five One commenter, a small airport, fact, Section 185 imposes no such
cited airports for the ‘‘direct and contended that airports should be restriction, and should be read more
incremental financial losses incurred eligible for reimbursement for their broadly to include the commenter
while such airports were closed to losses under the Rule, because they within the class eligible for
general aviation operations, or as of the ‘‘provide leaseholds to those who reimbursement.
date of enactment of this provision in operate, service, and otherwise support DOT Response: The relevant language
the case of airports that have not general aviation aircraft,’’ and simply by of Section 185 appropriates funds to
reopened to such operations, by these doing so provide ‘‘general aviation reimburse general aviation operators
operators and service providers solely ground support services.’’ and the providers of general aviation
due to actions of the Federal DOT Response: DOT believes that ground support services ‘‘at’’ the five
government following the terrorist Section 185 should not be read, and was airports for direct and incremental
attacks on the United States that not meant to be read, to include airports financial losses, incurred while the
occurred on September 11, 2001.’’ The per se as ‘‘providers of general aviation airports were closed solely due to the
Act provides up to $17 million to ground support services’’ eligible for actions of the Federal government after
reimburse these general aviation reimbursement under this program. the terrorist attacks of September 11,
entities; however, it states that, of the First, providing a facility that others 2001. Thus, the commenter is correct in
$17 million provided, an amount not to may use for general aviation support is asserting that the legislative language
exceed $5 million, if necessary, is to be not the same as itself providing does not limit general aviation entities
available on a pro rata basis to fixed- ‘‘services’’ to general aviation, and the eligible for reimbursement to those
base general aviation operators and the latter formulation represents an operating at one or more of the airports
providers of general aviation ground interpretation that is more faithful to the on September 11, 2001.
support services located at the three language Congress actually used. The commenter does not disclose, in
Maryland airports: College Park Airport Second, Congress clearly knows what an its comment, how it became the fixed-
in College Park, Maryland; Potomac ‘‘airport’’ is, and if it intended that base operator at South Capitol Street,
Airfield in Fort Washington, Maryland; airports ‘‘as airports’’ be reimbursed for and in particular, whether it has any
and Washington Executive/Hyde Field losses it surely would have plainly contractual relationship with its
in Clinton, Maryland. provided for that in Section 185, rather predecessor, Air Pegasus. Air Pegasus
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations 17383
abandoned its lease to operate at that support services (collectively ‘‘operators reimburse for speculative losses or for
facility on September 30, 2002, and or providers’’) at an eligible airport or losses that were not fully borne, in the
Glenwood Aviation states that it began airports in the Washington, DC area, and normal course of business, during the
its operations on October 1, 2002, the incurred direct or incremental losses allowable eligibility period.
following day. If Glenwood is simply during the applicable reimbursement As to debt and equity investment
asserting rights to reimbursement based periods stated at § 331.13 that were represented by loans and use of
on an assignment of these rights to it by solely due to the actions of the Federal personal funds, these would normally
Air Pegasus, the Department would government following the terrorist be reported as ‘‘debt and equity
consider its application so long as there attacks on the United States on investment’’ on the balance sheet of the
is a full disclosure of this basis for doing September 11, 2001, you may apply for business as offsets to increased cash in
so, the necessary information from Air reimbursement under this part * * *. ’’ compliance with accounting principles.
Pegasus was supplied, and copies of the DOT will also modify the application The reimbursement methodology
contractual documents are attached. form item 3 on Appendix A to read ‘‘At proposed by DOT would permit
However, if the commenter’s theory of which of the following airports did the carrying the interest on the loan as a
recovery is not as an assignee, there is applicant operate as a fixed-base non-operating business expense on the
a further issue: Section 185 limits operator or provider of general aviation income statement. This expense, along
reimbursement to those losses that were ground support services during the with other non-operating expenses and
incurred ‘‘solely due to the actions of eligible period for reimbursement?’’ operating expenses would be, in
the Federal government following the These modifications do not reflect any essence, subtracted from forecast
terrorist attacks on the United States change to the reimbursement revenues to produce an adjusted
that occurred on September 11, 2001’’ methodology that will be employed, or income, to be compared against forecast
(emphasis supplied). On October 1, to the showing of loss and sole cause for income in determining the amount of
2002, when the commenter began its loss that will be necessary to have an any loss. Funds ‘‘reinvested’’ back into
operations at South Capitol Street, the application approved. a company constitute an investment that
Federal government had already taken Reimbursement Methodology would be carried as additional capital
its actions to close that facility to invested (an increase in equity), or
general aviation operations. The A number of commenters raised retained earnings, on the balance sheet.
commenter knew or had constructive concerns about the inclusiveness of the These retained earnings or additional
knowledge of that closure, and rule’s methodology for determining the invested capital increase the value of
presumptively assumed the risk when it eligibility of losses. They maintained the firm that inures to the benefit of
negotiated the lease and began its that losses due to foreclosure on homes, equity holders on a continuing basis,
operations that security or other loss in value of real property, the and so would not be reimbursed as a
considerations could require that the adverse effect on their credit, fixed loss within the proposed methodology.
facility remain closed for some time, expenses, required maintenance, the DOT believes its methodology for
and perhaps never be reopened at all. cost of loans, personal savings invested determining loss is appropriately
Further, the status and uncertain future in the business, and debts and wages comprehensive and fully satisfies the
of the heliport should have permitted that had gone unpaid should constitute intent of Congress. We therefore are not
one then negotiating for a lease to obtain eligible losses for which there would be proposing any modifications to it as a
terms reflecting this risk-laden situation. reimbursement. Several also indicated result of the comment process.
Thus, in these instances, the notion that that DOT’s ‘‘lost profits’’ approach
failed to recognize that some GA entities Tax Treatment Issues
a ‘‘loss’’ was incurred ‘‘solely’’ due to
actions taken by the Federal government were small businesses, which tended to One commenter questioned whether
following the attacks—and not due at reinvest in the business rather than the intent of the legislation is to
least in part to miscalculation of risk or ‘‘take profits.’’ reimburse for damages rather than
failure to adequately provide for it—is DOT Response: As background, the replacement of income, in which case
difficult to envision. reimbursement methodology proposed the Rule should specify that any
Nonetheless, because the statute itself by DOT in the NPRM relied on an reimbursements should be tax-free.
does not foreclose reimbursement to applicant’s forecast of revenues and Another commenter urged that the
applicants that were not operating at expenses had the 9/11 attacks not Department’s reference to net income be
one of the airports on September 11, we occurred, which would then be clarified to specify income before taxes,
will not foreclose reimbursement to this compared with the actual revenues and and that any other calculations of
or other similarly-situated parties expenses that occurred for the period of amount should be based on income
without affording them an opportunity eligibility. As proposed, the claimant before tax.
to demonstrate, to DOT’s satisfaction, would generally be reimbursed for the DOT Response: DOT does not view
that they can meet the other difference in forecast revenues and the language or intent of the legislation
requirements of the statute and expenses and actual revenues and as providing reimbursement for
regulation. To meet those requirements, expenses for the period. damages, and disagrees that payments
they would still need to supply an Some of the loss items asked about by under the reimbursement program
actual or, if none exists, a reasonable commenters would be addressed within should be tax-free. DOT agrees with the
forecast showing post-9/11 business this reimbursement scheme. For second comment, viewing Section 185
expectations absent the actions of the example, their forecasts would as providing for reimbursement of losses
Federal government following the presumably itemize their projected through payments that essentially serve
September 11 terrorist attacks, and show ‘‘fixed expenses,’’ ‘‘maintenance,’’ as replacement revenues to offset the
further that any claimed losses were ‘‘wages,’’ etc., and their actual expenses losses incurred while the airports were
solely due to those actions. for those same items over the closed due to Federal government
DOT will therefore modify § 331.5 to reimbursement period would be tallied. actions. These replacement revenues,
read as follows: ‘‘If you are or were a However, personal (as opposed to like normal business revenues, would
fixed-base general aviation operator or business) losses are not compensable be subject to taxes. Since the
provider of general aviation ground under Section 185, nor can DOT reimbursements granted here would be
subject to taxation, they should not be reimbursement period and actual net percentage to all claims, which would
calculated on the basis of taxes that income earned for that period. We effectively be a payment in lieu of
have already been paid. For explicitly excluded from the interest.
clarification, we are therefore revising reimbursement the time value of money
Fifth Amendment Taking
§ 331.7 to change four references to ‘‘net through the payment of interest on lost
income’’ to read ‘‘net income before profits for the period of time the funds A large fixed-base operator argued
taxes’’ instead, and, in the application were available for use, tentatively that reimbursement under this program
form, modifying the reimbursement determining that, as a legal matter, the should follow just compensation
claim form by using the term ‘‘adjusted Department is precluded from payment principles of the Fifth Amendment,
income,’’ which reflects the net of of interest under the circumstances specifically in the payment of interest.
operating revenues and expenses and present here. See, e.g., United States v. This commenter asserted that the intent
certain prescribed non-operating Alcea Bank of Tillamooks, 341 U.S. 48, of Section 185 was to reimburse
expenses and revenues upon which 49 (1951). While several commentators claimants for the effective taking of their
taxes are calculated. asserted that interest should be property, in accordance with the Fifth
reimbursable in the context of Amendment to the Constitution.
Mitigation of Losses DOT Response: DOT has not used a
compensation paid pursuant to a
One commenter, who had been able to governmental taking, such as the closure Fifth Amendment takings approach in
recapture some losses by moving of airports, we do not believe that this proposing its methodology for
operations to another, non-impacted comparison is valid. As noted below, reimbursing eligible GA entities. This
airport, argued that ‘‘although it is the analogy to a governmental taking is action is consistent with and follows
possible to estimate, it would be inapt. A closer analogy is to the from the decision of the United States
complex and somewhat judgmental for compensation paid under the Air Court of Appeals for the Federal Circuit,
[it] to attempt to measure secondary Transportation Safety and System in Air Pegasus of DC, Inc. v. United
effects at other locations, not reflected Stabilization Act, Pub. Law 107–42. States, 424 F. 3d 1206 (2005). In
in any financial documents, that may be That compensation, which was affirming a decision by the United
attributable in part to the closure by the distributed in up to three tranches over States Court of Federal Claims, the
government of operations at DCA and to time, did not include interest payments Federal Circuit there found that the
determine how this may or may not in any of the three distributions, Federal regulations restricting aviation
have affected [its] DCA’s losses.’’ It including payments made even into activity in the District of Columbia area
further asserted that, as a company with did not effect a taking of the private
2004 and 2005. While the time period
operations around the world, it engaged property of Air Pegasus, a lessee of real
for applicants under Section 185 does
in many aviation and non-aviation property at the South Capitol Street
differ from the time periods for
income-producing activities before and Heliport. Fifth Amendment takings
applicants under the Stabilization Act,
after September 11, 2001, which have precedents are thus not applicable to
we believe that the payment of interest
no relationship with the shutdown of our Rulemaking here.
should be excluded here as it was there.
DCA and should not be a factor relating
to its reimbursement. One commenter asserted that, Lobbying Expenses
DOT Response: DOT is proposing no however the Department must treat One commenter questioned the
change to the Rule in this regard. If an interest, ‘‘time value of money’’ NPRM’s general preclusion of legal and
applicant was able to derive increased represents a different concept and may lobbying expenses as eligible for
profits at another airport or airports as and should be paid. In its view, the time reimbursement. The commenter argued
a result of diversion of traffic due to value of money reflects the erosion in that general lobbying and legal expenses
closure of one or more of the eligible the value of money due to inflation, as are reasonable expenses, and a
airports, then those increases should well as the fact that funds available for necessary cost of doing business.
serve to offset its reimbursable losses. use today can be put to productive use However, it allowed that lobbying
While quantifying that offset amount that will increase returns in the future. expenses specifically incurred in an
may be ‘‘complex and somewhat However, the erosion in the value of effort to ‘‘obtain funding for the
judgmental,’’ the commenter conceded money is compensated for by paying shutdown’’ may be excluded by law.
that it was possible to estimate, and interest, and, as explained, DOT is DOT Response: The Department
DOT staff and, if necessary, an precluded by law from paying interest. believes this comment has merit, and
independent audit can help to ensure However, as to lost capital earnings, the accordingly will modify § 331.7(g) of the
that an appropriate adjustment is made. reimbursement calculus does permit an Rule to read: ‘‘Lobbying and attorneys’’
If a narrower methodology were applicant to receive compensation if it fees incurred to promote reimbursement
adopted, focusing only on an entity’s can successfully demonstrate that its for losses resulting from the terrorist
revenues and expenses associated with forecast showed a likely increase in net attacks or enact Section 185 of Pub. L.
an eligible airport and ignoring the fact income that was planned for further 109–115 are not eligible for
that some operations had migrated to investment at a reasonable rate, which reimbursement.’’ The Department will
another airport and produced income increase and investment did not occur also modify § 331.21(i) of the Rule to
there, it could produce a windfall profit due to Federal government actions after change ‘‘lobbying expenses’’ to
for the entity that DOT believes was not September 11. In doing so, applicants ‘‘lobbying expenses incurred to promote
intended by Congress. must provide suitable supporting reimbursement for losses resulting from
documentation for their specific claims the terrorist attacks or enact Section 185
Time Value of Money because it would be highly speculative of Pub. L. 109–115.’’
The intent of Congress was to to hypothesize as to how earnings
Eligible Reimbursement Period
reimburse eligible claimants for ‘‘the would have been reinvested and how
direct and incremental financial losses those investments would fare, especially Section 185 provides reimbursement
incurred.’’ In the NPRM, we proposed in the volatile economic climate after for losses incurred while the five
that applicants would report forecasted September 11. DOT will not simply airports ‘‘were closed to general aviation
net income for the applicable provide a generalized ‘‘time value’’ operations, or [up to] the date of
enactment of this provision [i.e., is whether they have ‘‘reopened’’ in the parties and not the United States. As a
November 30, 2005] in the case of sense that Congress provided in the Act. consequence, the Department
airports that have not reopened to such The commenters did not address the determines that Hyde Field and its
operations. * * * ’’ Only one airport, Department’s reasoning, in the NPRM, general aviation service providers will
the South Capitol Street Heliport, that Congress must not have considered not be eligible for reimbursement during
remained closed to general aviation all five airports to be ‘‘closed’’ at the the period that the airport was closed as
traffic through November 30, 2005. The time it passed the statute. Had it done a result of violations of the law.
other four airports were reopened to so, Congress would have simply
Washington, DC Air Defense
general aviation in stages: (1) First, after provided for reimbursement through the
Identification Zone (ADIZ)
September 11, 2001, but only via special date of enactment of the Act for each of
waiver, (2) then, opened to limited the airports, and not provided for a case- One comment raised concerns about
general aviation operations for based by-case determination as to when each the economic impact of the Washington,
aircraft, (3) and then, opened to include ‘‘reopened.’’ Congress of course was DC Air Defense Zone (ADIZ) on other
transient traffic. Due to continuing aware of the continuing security airports and businesses in the
security restrictions, in no case has requirements and operational Washington, DC metropolitan area. The
general aviation activity reached the restrictions at the airports, and nothing comment further proposed that the
same level as it had before September in relevant legislative history indicates ADIZ should be rescinded or modified
11, 2001. Because the statute speaks in any basis other than airport ‘‘reopening’’ to reduce the economic impact on
terms of binary ‘‘closed’’ and as the point at which eligibility for airports.
‘‘reopened’’ airports, admitting of no reimbursement was to terminate. The DOT Response: Any losses that are
intermediate stages, the issue arises as Department believes that the not covered by Section 185 of the 2006
to what point during the reopening interpretation it proposed in the NPRM Appropriations Act are outside the
process the airports ceased to be is the one most consistent with the Act’s scope of this rule and compensation for
‘‘closed’’ and should be considered language, and provides for a reasonably such losses is beyond the authority of
‘‘reopened’’ for purposes of determining generous and consistent treatment the Department. Modifications to the
the ending date for any reimbursement among the airports. As a result, we have ADIZ, the flight restrictions and
payments. not modified the ending dates for the maintenance of the ADIZ security zone
The NPRM addressed the issue at reimbursement periods in this Final are also not within the scope of this
length. It proposed that the airports be Rule. Rule.
considered reopened for purposes of the Independent Audit Costs
statute as of the date that transient Hyde Field Closure
traffic was permitted back. Under that A number of commenters having their The NPRM preamble stated that
proposal, the ending date for eligibility businesses or interests at Hyde Field ‘‘larger claims, and any questioned
for reimbursement at Ronald Reagan argued that excluding any claims, would be subject to audit,’’ and
Washington National Airport would be reimbursements for the period that that the Department is ‘‘proposing to
October 18, 2005; for College Park, airport was closed for the second time retain the flexibility to recover the costs
Potomac, and Washington Executive/ due to a security violation is not in of the audit from the amount of
Hyde Field would be February 13, 2005; keeping with the intent of the legislation reimbursement.’’ While the NPRM did
and for the South Capitol Street and would create an undue hardship for not go on to explain the reasoning
Heliport, since it was never reopened to them. Typically, they further asserted behind the latter proposal, it was
transient general aviation traffic, the that they were not responsible for any intended to provide an incentive for
date of enactment of the Act, or violations, that the closure was for a applicants to resolve their
November 30, 2005. minor security violation that should reimbursement claims short of an audit.
Three commenters with interests at have taken but a few days to resolve, It would also prevent audit costs from
one of the Maryland airports, and one and that the length of the closure was always being spread as overhead across
national association on behalf of Ronald due to government delay. the entire program, which could
Reagan Washington National Airport, DOT Response: Section 185 states, unfairly reduce reimbursements on a
argued that general aviation activity at ‘‘That losses incurred as a result of pro rata basis for small entities whose
these airports remains subject to violations of law, or through fault or applications did not give rise to any
security restrictions and that the negligence, of such operators and issues on review.
airports are not operating at their pre-9/ service providers or of third parties One commenter, a large entity,
11 levels. While not contesting the fact (including airports) are not eligible for asserted that the large size of a claim
that the four airports allow transient reimbursements.’’ While the should not dictate that it must be
traffic to land, these commenters urged commenters may be correct that they audited, and that audits should only
that the eligibility period be extended to themselves may not have been at fault occur where claims are unresolved after
the latest possible ending date in or otherwise responsible for the security DOT consultation. It also argued that
recognition of the fact general aviation violation that closed the airport, neither Section 185 provides funding for both
aircraft do not have the same practical was the United States, and the statute audits and reimbursement of all eligible
access to these airports as they did authorizes reimbursement only for losses up to the $17 million ceiling.
before September 11, 2001. losses that were ‘‘solely due to the Thus, in its view, ‘‘Full reimbursement
DOT Response: DOT agrees that the actions of the Federal government should be made for any accepted claim
levels of general aviation activity at following the terrorist attacks on the unless all the funds available have been
none of the five airports have returned United States that occurred on expended and the Department has no
to those experienced prior to September September 11, 2001.’’ Moreover, the choice but to reimburse an applicant for
11, 2001. However, it is clear that, aside exclusionary language is directed at a less than its accepted claim for losses.’’
from the South Capitol Street heliport, situation like the one at Hyde Field, and Several other commenters asserted that
the airports are no longer closed to the legislative intent is clear that Section 185 does not provide for any
general aviation traffic and have reimbursements not be available if the reductions in reimbursement for audit
reopened to some degree; the question losses were proximately caused by third costs, one adding that the costs of an
audit can be substantial, and if this Accordingly, we are amending the $5 million set-aside, then that money
offset principle were effectuated it could application form to include a separate will be available to reimburse valid
swallow up the entire amount of a line item for professional accounting claims originating from other airports.
claim. services required in the submission of To clarify this point in the Rule, DOT
DOT Response: While larger claims the application, which DOT may will add a Section 331.37, to read as
are more likely to involve significant reimburse at 80%. (A sharing of cost follows:
issues and to require an audit, the will reduce the prospect for the § 331.37. What will happen to any remaining
decision to audit a claim will be based provision of unnecessary services.) No funds if operators and providers at the
on the Department’s evaluation of the reimbursements will be made for more three Maryland airports make reimbursable
completeness and reasonableness of a general accounting or other legal or claims totaling less than $5 million?
claimant’s entire application. While professional services, and all claims will If the operators and providers who are
DOT has the flexibility to offset the cost be subject to a review for eligible for the $5 million set-aside do not
of an audit against the reimbursement exhaust the funds designated under the set-
reasonableness. Invoices for services
aside, then any remaining money from the
amount, it will do so only when rendered must be attached to the set-aside will be made available for other
reimbursements would need to be application form to allow for prompt valid claims made under this Part.
reduced because ceiling amounts have determinations to be made on
been reached, and where the reason for allowability. The reimbursement would Assistance Available During the
the audit involved questioned amounts also be capped at a maximum amount Application Process
that could not be resolved informally. of $2,000, which should be more than A trade association commented that
Moreover, the maximum offset would be sufficient in at least the great majority many of the applicants eligible for
one-third of the total audit cost incurred of cases for an accountant to provide the reimbursement are small businesses and
by the Department. A reduction by one- services needed. do not regularly develop full financial
third is considered sufficient to achieve statements and forecasts. The
the aims of dissuading unsupported Submission Period
association therefore requested that
claims and encouraging cooperation Several commenters requested an Departmental staff be flexible and
during the resolution process. extension of our proposed submission provide as much assistance as possible
It is, of course, entirely possible that deadline of 30 calendar days from the
to the applicants that need help.
an audit would sustain the full amount effective date of the Final Rule. Two DOT Response: As discussed above,
of an applicant’s claim, in which case suggested a minimum submission DOT will provide fee reimbursements,
the claim would be paid in full (subject period of 90 days. We recognize that to a limited degree, to enable small
of course to the overall $17 million some small claimants may need
businesses to obtain professional
ceiling). Only applicants whose claims additional time to compile their
assistance in preparing their
are not supported by audits would have supporting data; however, consideration
applications. We have also posted other
their verified reimbursement allocations of giving extra time must also factor in
potentially useful information on DOT’s
reduced, by a maximum of one-third of other concerns that potential applicants
Web site. DOT personnel will, to the
their total Departmental audit costs. are interested in receiving their
extent resources permit, answer general
reimbursement as soon as possible. On
Reimbursement for Professional Fees questions and provide information on
this point, a trade association had
Used in the Application Process such matters as reimbursement
complained that DOT had already taken
A trade association argued that fees eligibility and processing status.
considerable time to publish the NPRM,
for professional service used in the However, DOT staff will not be able to
and called for the remainder of the
application process for reimbursement assist in the actual preparation of the
process to be ‘‘clear, concise, and
should be eligible for repayment by the applications, or provide tax or
timely.’’ In order to balance these
Federal government. The association accounting advice or interpretations.
competing concerns, and also to provide
stated that many of the applicants are sufficient time for accounting Regulatory Analyses and Notices
small businesses that do not have the professionals to assist applicants, we are
resources to outsource attorney or Executive Order 12866 and DOT
establishing a submission period of 60
accountant services to assist in the Regulatory Policies and Procedures
calendar days from the effective date of
application process, and that the the final rule. We believe that this This rule is nonsignificant for
application process required activities extension will benefit potential purposes of Executive Order 12866 and
that would not be necessary absent the applicants that require additional time the Department of Transportation’s
events of September 11 and the without burdening all applications with Regulatory Policies and Procedures. The
subsequent airport closures. 90-day waits. rule establishes procedures to provide
DOT Response: Upon review, DOT reimbursement to eligible applicants
agrees that the application process Funds Available if Set-Aside from funds appropriated by Congress.
would benefit, overall, if claimants were Reimbursements Underrun $5 Million The Department administers a number
able to utilize the services of Section 185 requires at least $5 of programs entailing similar
professionals familiar with accounting million to be set aside for claims procedures. This rule therefore does not
standards and rules in submitting their originating from College Park Airport, represent a significant departure from
applications. Particularly where Potomac Airpark, and Washington existing regulations and policy.
applicants are subject to audit and, Executive/Hyde Field. One commenter Furthermore, once implemented, this
potentially, to have to pay the costs of requested that DOT clarify what it will rule would have only minimal cost
that audit if any part of their claim is do with any funds remaining after all impacts on regulated parties.
rejected, DOT believes they should have claims are processed from these three
Federalism
professionals available to them to help airports.

ensure that their applications comply DOT Response: Under the statutory This rule does not directly affect the
with generally accepted accounting language, after the claims from these States, the relationship between the
standards and thereby meet the designated airports are processed, if national government and the States, or
Department’s requirements. there are any funds remaining from the the distribution of power among the
national government and the States, operators and providers of general 331.1 What is the purpose of this part?
such that consultation with the States aviation ground support services 331.3 What do the terms used in this part
and local governments is required under identified in the October 2005 DOT mean?
331.5 Who may apply for reimbursement
Executive Order 13132. study.
under this part?
Burden Estimate: Total applicant 331.7 What losses will be reimbursed?
Regulatory Flexibility Act burden of between $2,501 and $5,003 331.9 What funds will the Department
The Department certifies that this rule based on a burden of between three (3) distribute under this part?
would not have significant economic and six (6) hours per applicant and a 331.11 What are the limits on
effects on a substantial number of small weighted average cost per hour of reimbursement to operators or providers?
entities. Many of the applicants for $34.74. 331.13 What is the eligible reimbursement
reimbursements are likely to be small Form(s): The data will be collected on period under this part?
entities. However, the overall benefits to the Form entitled, ‘‘Application Form 331.15 How will other grants, subsidies, or
for Reimbursement Under Section 185 incentives be treated by the Department?
be provided to applicants are modest in 331.17 How will the Department verify and
size and application costs themselves of Public Law 109–115,’’ and referenced audit claims under this part?
are likely to be low. In the aggregate, the in this part. 331.19 Who is the final decision maker on
cost among all applicants for gathering Average Burden Hours per eligibility for, and amounts of
information and submitting an Respondent: A weighted average of four reimbursement?
application should range from $2,501 to (4) hours per application. The
Subpart B—Application Procedures
$5,003. Department has requested approval
from the Office of Management and 331.21 What information must operators or
Paperwork Reduction Act providers submit in their applications for
Budget for this information collection.
reimbursement?
This rule contains information 331.23 In what format must applications be
Other Statutes and Executive Orders
collection requirements subject to the submitted?
Paperwork Reduction Act of 1995, There are a number of other statutes 331.25 To what address must operators or
specifically the application documents and Executive Orders that apply to the providers send their applications?
that fixed-base general aviation rulemaking process that the Department 331.27 When are applications due under
operators and providers of general must consider in all rulemakings, but this part?
aviation ground support services must which the Department has determined Subpart C—Set-Aside for Operators and
submit to the Department to obtain are not sufficiently implicated by this Providers at Certain Airports
compensation. The title, description, rule to require further action.
331.31 What funds are available to
and respondent description of the Specifically, this rule does not impact applicants under this subpart?
information collections are shown the human environment under the 331.33 Which operators and providers are
below as well as an estimate of the National Environmental Policy Act, eligible for the set-aside under this
annual recordkeeping and periodic does not concern constitutionally subpart?
protected property rights such that 331.35 What is the basis upon which
reporting burden. Included in the
Executive Order 12630 is implicated, operators and providers will be
estimate is the time for reviewing reimbursed through the set-aside under
instructions, searching existing data does not involve policies with tribal
this subpart?
sources, gathering and maintaining the implications such that Executive Order 331.37 What will happen to any remaining
data needed, and completing and 13175 is invoked, does not concern civil funds if operators and providers at the
reviewing the collection of information. justice reform under Executive Order three Maryland airports make
Title: Procedures (and Form) for 12988, does not involve the protection reimbursable claims totaling less than $5
Reimbursement of General Aviation of children from environmental risks million?
Operators and Service Providers in under Executive Order 13045, and will Appendix to Part 331—Application Form for
Washington, DC Area. not result in expenditures by State, Reimbursement Under Section 185 of Public
Need for Information: The local, and tribal governments, in the Law 109–115
information is required to administer aggregate, or by the private sector, of
Authority: 49 U.S.C. 322(a).
the requirements of the Act. $100 million or more in any one year.
Use of Information: The Department List of Subjects in 14 CFR Part 331 Subpart A—General Provisions
of Transportation will use the data
submitted by the fixed-base general Air Transportation, Airports, § 331.1 What is the purpose of this part?
aviation operators and providers of Airspace, Claims, Grant programs, The purpose of this part is to establish
general aviation ground support services Reporting and recordkeeping procedures to implement section 185 of
to determine their reimbursement for requirements. the Transportation, Treasury, Housing
direct and incremental financial losses Issued this 28th day of March, 2007, at and Urban Development, the Judiciary,
incurred while the airports were closed Washington DC. the District of Columbia, and
due to Federal government actions taken Mary E. Peters, Independent Agencies Appropriation
after the terrorist attacks on September Secretary of Transportation. Act, 2006 (‘‘the Act’’ or ‘‘the 2006
11, 2001. Appropriation Act’’), Public Law 109–
■ For the reasons set forth in the
Frequency: For this final rule, the 115, 119 Stat. 2396. Section 185 is
preamble, the Department adds 14 CFR
Department will collect the information intended to reimburse certain fixed-base
part 331 to read as follows:
once from fixed-base general aviation general aviation operators or providers
operators and providers of general PART 331—PROCEDURES FOR of general aviation ground support
aviation ground support services. REIMBURSEMENT OF GENERAL services at five airports in the
Respondents: The respondents AVIATION OPERATORS AND SERVICE Washington, DC metropolitan area for
include an estimated 24 fixed-base PROVIDERS IN THE WASHINGTON, DC direct and incremental losses due to the
general aviation operators and providers AREA actions of the Federal government to
of general aviation ground support close airports to general aviation
service. This estimate is based on the Subpart A—General Provisions operations following the terrorist attacks
number of fixed-base general aviation Sec. of September 11, 2001.
§ 331.3 What do the terms used in this part entity that exclusively provides such an adjustment or loss, you must
mean? products for general aviation activities demonstrate that such adjustments were
The following terms apply to this (e.g. a parts or equipment supplier). solely attributable to the Federal
part: You means fixed-base general aviation government’s closure of the five
Airport means Ronald Reagan operators or providers of general Washington-area airports, are in
Washington National Airport; College aviation ground support services. conformity with Generally Accepted
Park Airport in College Park, Maryland; Accounting Principles, were fully borne
Potomac Airfield in Fort Washington, § 331.5 Who may apply for reimbursement
under this part? within the statutory reimbursement
Maryland; Washington Executive/Hyde period, that the loss was not
Field in Clinton, Maryland; or If you are or were an eligible fixed-
discretionary in nature, and that
Washington South Capitol Street base general aviation operator or
reimbursement would not be
Heliport in Washington, DC. provider of general aviation ground
duplicative of other relief.
Closed or closure means the period of support services (collectively ‘‘operators
(b) A temporary loss that you
time until the first general aviation or providers’’) at an eligible airport or
recovered after the attacks of September
operations were generally permitted at airports in the Washington, DC area, and
11, 2001, or that you expect to recover,
Ronald Reagan Washington National incurred direct or incremental losses
is not eligible for reimbursement under
Airport; until November 30, 2005 at during the applicable reimbursement
this part. You will not be reimbursed for
Washington South Capitol Street periods stated at § 331.13 that were
those losses incurred through your own
Heliport; or the earliest that transient solely due to the actions of the Federal
fault, negligence, or violation of law, or
traffic was generally permitted to return government following the terrorist
because of the actions of a third party
to the three Maryland airports. attacks on the United States on
(e.g. an airport).
Department means the U.S. September 11, 2001, you may apply for (c) If you engaged in any non-aviation
Department of Transportation and all its reimbursement under this part. If you income-producing activities after
components, including the Office of the are applying for reimbursement based September 11, 2001, such income must
Secretary (OST) and the Federal on losses at more than one airport, then be reported under question number 5 in
Aviation Administration (FAA). you must submit separate applications the appendix to this part.
Direct and incremental losses means for each airport. For example, if you are (d) So called ‘‘cost savings’’ claims
losses incurred by a fixed-base general a provider of general aviation ground (i.e. increasing the claimed amount of
aviation operator or a provider of support services at Ronald Reagan reimbursement by reducing actual
general aviation ground support services Washington National Airport and expenses to ‘‘adjust’’ for savings in
as a result of the Federal government’s Potomac Airfield in Fort Washington, expense categories asserted not to have
closure of an airport following the Maryland, you must submit two been affected by the terrorist attacks) are
terrorist attacks against the United separate applications. not eligible for reimbursement.
States on September 11, 2001. These (e) You cannot claim reimbursement
§ 331.7 What losses will be reimbursed?
losses do not include any losses that for the lost time value of money (i.e.
would have been incurred had the (a) You may be reimbursed an amount
up to the difference between the interest on lost profits for the period of
terrorist attacks on the United States of time the funds were not available for
September 11, 2001 not occurred. adjusted income you actually or
reasonably forecasted for the eligible your use).
Fixed-base general aviation operator (f) Lobbying fees and attorneys’ fees
means an entity based at a particular reimbursement period and the actual
adjusted income you earned during the incurred to promote reimbursement for
airport that provides services to and losses after the terrorist attacks or enact
support for general aviation activities, eligible reimbursement period. If you
did not forecast for the eligible Section 185 of Pub. L. 109–115 are not
including the provision of fuel and oil, eligible for reimbursement.
aircraft storage and tie-down, airframe reimbursement period or any part of the
eligible reimbursement period, you may (g) Your calculation of revenues,
and engine maintenance, avionics expenses and income must be based on
repair, baggage handling, deicing, and be reimbursed for the difference
between what you can show you would financial documents maintained in the
the provision of air charter services. The ordinary course of business that were
term does not include an entity that have reasonably expected to earn as
adjusted income during that period had prepared for the eligible reimbursement
exclusively provides products for period, such as income statements,
general aviation activities (e.g. a parts the airport at which you are or were an
operator or provider not been closed as statements of operations, profit-and-loss
supplier). statements, operating forecasts, budget
Forecast or forecast data means a the result of Federal government
actions, and the actual adjusted income documents or other similar documents.
projection of revenue and expenses
during the eligible reimbursement you earned during the eligible § 331.9 What funds will the Department
period had the attacks of September 11, reimbursement period. Adjusted income distribute under this part?
2001 not occurred. is calculated on a pretax basis. It is the The Department will distribute the
Incurred means to become liable or total of Operating Profit or Loss (i.e., full amount of reimbursement it
subject to (as in ‘‘to incur a debt’’). Total Operating Revenues minus Total determines is payable to you under
Loss means something that is gone Operating Expenses) and Nonoperating section 185 of the Act. Payment may be
and cannot be recovered. Income (Loss); however, it excludes made in one or more installments.
Provider of general aviation ground certain expenses, including lobbying
support services means an entity that expenses that were incurred to promote § 331.11 What are the limits on
does not qualify as a fixed-base general reimbursement for losses after the reimbursement to operators or providers?
aviation operator but operates at a terrorist attacks or enact what became (a) You are eligible to receive
particular airport and supplies services, Section 185 of Pub. L. 109–115. reimbursement subject to the set-aside
either exclusively or predominantly, to Extraordinary, non-recurring, or (subpart C of this part) for eligible
support general aviation activities, unusual adjustments, and capital losses operators or providers at College Park
including flight schools or security are normally ineligible for Airport in College Park, Maryland;
services. The term does not include an reimbursement. If you wish to claim for Potomac Airfield in Fort Washington,
Maryland; and Washington Executive/ programs, or maintaining or providing Estimated Financial Losses to Selected
Hyde Field in Clinton, Maryland. The general aviation services and facilities, General Aviation Entities in the
amount available to you as will be considered revenues and should Washington, DC Area (Oct. 2005) (‘‘2005
reimbursement may be reduced to cover be reported as such on your application. General Aviation Study’’), you should
the cost of independent verification and not simply reiterate the same data
§ 331.17 How will the Department verify provided to the Department at that time;
auditing, as set forth in § 331.17.
and audit claims under this part?
(b) If you receive more reimbursement you must provide the most current
than the amount to which you are Departmental staff will initially information that is available to you. If
entitled under section 185 of the Act or review each claim in detail, and contact you do reiterate that same data provided
the subpart C set-aside, the Department you should questions arise. If they are to the Department for the 2005 General
will notify you of the basis for the unable to satisfactorily resolve the Aviation Study, the basis for your
determination and the amount that you matter following consultation with you, estimates must be verifiable from the
must repay to the Department. The your claim will be forwarded to the supporting financial documents that
Department will follow collection Office of the Inspector General, or you submit with your application.
procedures under the Federal Claims another independent auditor, for (e) Failure to include all required
Collection Act of 1966 (31 U.S.C. 3701 verification and, if necessary, an audit. information will delay consideration of
et seq.) to the extent required by law, in In addition, the Department may consult your application by the Department and
recovering such overpayments. with, or make referrals to, other may result in a rejection. You have the
(c) Payment will not be made to you government agencies, including the burden to document and substantiate
until you have agreed to release the Department of Justice. If an audit is your claim; the Department will provide
United States Government for all claims necessary, a ceiling amount reached, reimbursement only if it is satisfied that
for financial losses resulting from the and the audit does not support the payment is fully supported.
closure of the five airports in the claimed amount, your reimbursement (f) If, prior to September 11, 2001, you
Washington, DC area. The Department may be reduced to cover one-third the did not prepare a forecast covering the
will provide a release form to applicants cost of the audit. entire eligible reimbursement period, or
that must be completed before any if the forecast you completed is not
§ 331.19 Who is the final decision maker relevant to the information required by
payment is made under Section 185 of on eligibility for, and amounts of
the Act. reimbursement?
this part, you may submit an ‘‘after-the-
fact’’ estimate of the amount that you
§ 331.13 What is the eligible
The Assistant Secretary of Aviation would have reasonably expected to
reimbursement period under this part? and International Affairs will make a accrue as adjusted income had the
final determination of your eligibility airport at which you are or were an
The eligible reimbursement period for
and the amount of reimbursement you operator or provider not closed. ‘‘After-
direct and incremental losses differs by
will receive. the-fact’’ estimates must consider items
airport:
(a) For Ronald Reagan Washington Subpart B—Application Procedures particular to your business, including
National Airport the eligibility period labor agreements and the terms of
for reimbursement is from September § 331.21 What information must operators contracts in place at the time of the
11, 2001 until October 18, 2005. or providers submit in their applications for eligible reimbursement period, short-
(b) For College Park Airport in College reimbursement? term or long-term budget documents,
Park, Maryland, the eligibility period for (a) You must submit the Application documents submitted in support of
reimbursement is from September 11, Form for Reimbursement under Section applications for loans or lines-of-credit,
2001 until February 13, 2005. 185 of Public Law 109–115 and other similar documents. You must
(c) For Potomac Airfield in Fort (‘‘Application Form’’), located in the explain the methodology that you used
Washington, Maryland, the eligibility appendix to this part, along with the when preparing your reconstructed
period for reimbursement is from profit and loss statements, forecasts, or forecast.
September 11, 2001 until February 13, other financial documents (collectively (g) You must certify that the
2005. ‘‘supporting financial documents’’) information on the application in the
(d) For the Washington South Capitol generated as a routine matter for the appendix to this part and all of the
Street Heliport in Washington, DC, the purposes of managing your business, supporting financial documents that
eligibility period for reimbursement is and relied upon in completing your you are submitting is true and accurate
from September 11, 2001 to November application. under penalty of law and that you
30, 2005. (b) To the extent that your calculation acknowledge that falsification of
(e) For Washington Executive/Hyde of revenues, expenses and incomes are information may result in prosecution
Field in Clinton, Maryland, there are based on monthly records, you must and the imposition of a fine and/or
two eligibility periods for adjust your calculation, on a pro-rata imprisonment.
reimbursement. The first period is from basis, to conform to the eligibility (h) You must retain all materials you
September 11, 2001 until May 16, 2002. period. For example, if you utilize a relied upon to establish your claim for
The second period is from September monthly financial record to prepare a losses.
29, 2002 until February 13, 2005. calculation of your September 2001 (i) You must provide mitigating
revenues, you should apportion your expenses, lobbying expenses incurred to
§ 331.15 How will other grants, subsidies, results for the period between promote reimbursement for losses after
or incentives be treated by the Department? September 11 and September 30, 2001. the terrorist attacks or enact Section 185
Grants, subsidies, or incentives that (c) If multiple forecasts were prepared of the Act, and special expenses, as well
you have received during the eligible for the same period, you must utilize the as extraordinary adjustments, as
reimbursement period, either directly or one most recently approved, prior to instructed in the appendix to this part.
indirectly, from Federal, State, and local September 11, 2001, so long as it is (j) If you need professional accounting
entities, to reimburse you for the cost of otherwise objective and reliable. services to assist in the preparation of
operations and capital improvements (d) If you provided information to the your application, you may claim
associated with implementing security Department as part of its study entitled reimbursement for 80% of the actual
amount you paid for such services, up Postal Service, Federal Express, UPS, or 2. Applicant address:
to a maximum reimbursement of $2,000. DHL. lllllllllllllllllllll
You may claim reimbursement only for (c) If complete applications are not lllllllllllllllllllll
submitted to the address in paragraph lllllllllllllllllllll
professional services; your own time in
applying for reimbursement is not (a) of this section, they will not be 3. At which of the following airports did
accepted by the Department. the applicant operate as a fixed-base operator
reimbursable. Any claim for or provider of general aviation ground
professional accounting services must support services during the eligible period
§ 331.27 When are applications due under
be accompanied with appropriate this part? for reimbursement?
documentation as to the nature and
extent of services performed, the You must submit your application by
• Ronald Reagan Washington National b
amount billed, and payment. June 8, 2007.
Airport
Employment or use of such professional • College Park Airport in College Park, b
Subpart C—Set-Aside for Operators or
services does not relieve you of the Maryland
Providers at Certain Airports • Potomac Airfield in Fort Wash- b
responsibility for the accuracy and
completeness of the application. § 331.31 What funds are available to ington, Maryland
applicants under this subpart? • Washington Executive/Hyde Field in b
(k) If you believe that the release of Clinton, Maryland
financial information provided to the The Department is setting aside a sum • Washington South Capitol St. Heli- b
Department in support of your of $5 million to reimburse eligible port, Washington, DC
application would cause you substantial operators or providers, as set forth in
4. Briefly describe the nature of the
harm if released by the Department to section 185 of the Act. applicant’s operations as a fixed-base general
the public upon an appropriately made aviation operator or a provider of general
§ 331.33 Which operators and providers
request, you may request that the are eligible for the set-aside under this aviation ground support services at each
Department hold portions of your subpart? airport during the eligible period for
application as confidential. Your reimbursement.
Operators or providers at the lllllllllllllllllllll
request must specify the portions of following three airports during the lllllllllllllllllllll
your application that should be held by eligible reimbursement periods are lllllllllllllllllllll
the Department as confidential, and you eligible for the set-aside: 5. Did the applicant or any part of it
must provide an explanation as to how (a) College Park Airport in College conduct non-fixed-base general aviation
the release of such information would Park, Maryland; activities or provide non-aviation ground
cause you substantial harm. (b) Potomac Airfield in Fort support services during the 2001 through
Washington, Maryland; and 2005 period?
§ 331.23 In what format must applications
be submitted? (c) Washington Executive/Hyde Field b Yes. Briefly describe the non-fixed-base
in Clinton, Maryland. general aviation activities and non-
(a) The Application Form, located in aviation ground support services.
the appendix to this part, must be § 331.35 What is the basis upon which lllllllllllllllllllll
submitted in hardcopy format and, if operators or providers will be reimbursed lllllllllllllllllllll
possible, in electronic format. The through the set-aside under this subpart? lllllllllllllllllllll
Department has made available an Operators or providers eligible under b No.
electronic version of this form at the this subpart will be reimbursed 6. Briefly describe how the events of
following Web site: http:// pursuant to the same procedures set September 11, 2001 affected the applicant’s
ostpxweb.dot.gov/aviation/index.html. forth in subpart B of this part. If total operations as a fixed-base general aviation
(Click on ‘‘Programs’’ and scroll to losses for all eligible claims at the three operator or a provider of general aviation
ground support services.
‘‘General Aviation Operator and Service airports set forth in § 331.31 of this part
lllllllllllllllllllll
Provider Reimbursement.’’ are less than $5 million, then such lllllllllllllllllllll
(b) All supporting financial claims will be paid in full. If the total lllllllllllllllllllll
documents must be submitted in hard losses for all eligible claims at the three 7. In response to the events of September
copy. In addition, you may submit airports set forth in § 331.31 of this part 11, 2001, did the applicant take any action
financial and accounting tabular data in exceed $5 million, then the total losses to lessen or offset the impact of those events?
Excel spreadsheet format, utilizing a will be divided on a pro rata basis, and b Yes. Briefly describe those actions and
3.5″ floppy disk, compact disk, or flash a proportionate amount for each claim the effect they had on the applicant.
memory device, and doing so may will be distributed to applicants. lllllllllllllllllllll
expedite the processing of your claim. lllllllllllllllllllll
§ 331.37 What will happen to any lllllllllllllllllllll
(c) Faxed and e-mailed applications remaining funds if operators and providers
are not acceptable and will not be b No.
at the three Maryland airports make
considered. reimbursable claims totaling less than $5 8. Has the applicant filed income taxes for
million? any period between 1999 and 2005?
§ 331.25 To what address must operators
If the operators and providers who are b Yes. Specify the filing status under
or providers send their applications? which the applicant filed (corporation,
eligible for the $5 million set-aside do
(a) You must submit your application partnership, sole proprietorship, etc.)
not exhaust the funds designated under lllllllllllllllllllll
and all required supporting information, the set-aside, then any remaining money lllllllllllllllllllll
to the following address: U.S. from the set-aside will be made
Department of Transportation, Office of b No.
available for other valid claims made
Aviation Analysis (X–50)Aviation Relief 9. Baseline Financial Data and Forecasts.
under this part. Attach to this Appendix copies of your profit
Desk, Room 6401, 400 7th Street, SW.,
Appendix to Part 331—Application and loss statements, or such financial records

Washington, DC 20590. as you generated as a routine matter for the
(b) Your application must be Form for Reimbursement Under Section
185 of Public Law 109–115 use of management, for the periods 1999
submitted via courier or an express through 2005, that show your actual financial
package service, such as registered U.S. 1. Applicant name: lllllllllll results. Similarly, attach copies of any actual
forecasts that you prepared for both these adjusted company forecast/budget of the remaining eligible period may be
baseline periods and for any part of the operating results that existed prior to submitted. If such an after-the-fact estimate is
reimbursement periods that were prepared September 11, 2001 if such a forecast/budget used, describe below the period for which it
prior to September 11, 2001. was actually prepared. If the applicant did applies and the methodology that was used
10. The requested amount of not prepare any such pre-September 11 to determine it.
reimbursement claimed below must be based forecasts, or prepared them for less than the lllllllllllllllllllll
on a comparison of actual operating results full reimbursement period, an after-the-fact lllllllllllllllllllll
(revenues, expenses and profits or losses), estimate of what the applicant can document lllllllllllllllllllll
adjusted as indicated, with a similarly can reasonably be expected to earn during 11. Reimbursement Claim
Financial Data
Column A Column B Column C
Pre 9–11–01 Forecast or after- Actual results for the eligible Column A minus Column B
the-fact estimate for the eligi- period*.
ble period*.
Line 1—Total Operating Revenues
Line 2—Total Operating Expenses
Line 3—Operating Profit or (Loss)
Line 4—Nonoperating Revenue
Line 5—Nonoperating Expenses.
Line 6—Nonoperating income (loss)

before taxes.
Line 7—Professional Application Fee

(@80%, max. $2000).
Total—Adjusted Income Line 3

plus line 6 and line 7 in the last
column.
The table above applies to the period 9– or providers submit in their applications for Position of Contact Person (if different from
11–01 through 2–13–05 for the three reimbursement?’’), or extraordinary, non- above)
Maryland airports, including Washington recurring, or unusual adjustments? Phone Number of Contact Person:
Executive/Hyde Field. However, for Hyde b Yes. Briefly describe these expenses and (voice) llllllllllllll
Field please prepare separate claims for the the amount of each, and state if they (fax) lllllllllllllll
periods before, during and after the ineligible have been included in or excluded from E-mail Address of Contact Person:
period, 5–17–02 through 9–28–02. For the totals in the table at item number 11. lllllllllllllllllllll
Ronald Reagan Washington National Airport, lllllllllllllllllllll
the eligible period is from 9–11–02 through Instructions for Completing Application
lllllllllllllllllllll
10–18–05 and for Washington South Capitol Form for Reimbursement Under Section 185
lllllllllllllllllllll of Public Law 109–115
Street Heliport, the period is from 9–11–01
through 11–30–05. b No.
1. Applicant name.
Lobbying expenses incurred to promote 14. Certification. I certify the above This is the person or legal entity who
reimbursement for losses after the terrorist information and all attached documents as undertakes to act as a fixed-base general
attacks or enact Section 185 of Public Law true and accurate under penalty of law, and
aviation operator or who provides general
109–115 are to be excluded from both acknowledge that falsification of information
aviation ground support services, directly or
Columns A and B. by a lease or any other arrangement.
may result in prosecution and imposition of
12. Has the applicant or any of its a fine and/or imprisonment. 2. Applicant address.
subsidiaries or affiliates received grants, lllllllllllllllllllll The applicant address is that location
subsidies, incentives or similar payments Signature of Company Official (must be within the local tax authority jurisdiction
from local, state, or Federal governmental President, CEO, COO, or CFO) that is held out to the public as the business
entities in support of the security, or airport address.
maintenance and provision of general lllllllllllllllllllll 3. Airport of operation on September 11,
aviation services and facilities furnished in Printed Name of Company Official 2001.
response to the events of September 11, lllllllllllllllllllll This question asks the applicant to identify
2001? (This includes payments under the Position (President, CEO, COO, or CFO) of those airports in the Washington, DC area
Aviation Transportation Security Act (ATSA) Company Official where it provided either fixed-base general
Public Law 107–71 November 19, 2001, and aviation services or general aviation ground
the Airport Improvement Program (AIP)). Phone Number of Company Official: support services on September 11, 2001.
(voice) llllllllllllll Check as many airports as you served on
b Yes. Enter amount = $llllll .
(fax) lllllllllllllll September 11, 2001.
b No. Date llllllllllllllllll 4. Briefly describe the nature of the
13. Has the applicant or any of its applicant’s operations as a fixed-base general
subsidiaries or affiliates incurred lobbying lllllllllllllllllllll
aviation operator or a provider of general
expenses, mitigating expenses, or special Name of Contact Person (if different from aviation ground support services at each
expenses (as described in the section above) airport during the eligible period for
captioned ‘‘What information must operators lllllllllllllllllllll reimbursement.
You should describe the specific fixed-base registrations, or other similar information For purposes of completing the
general aviation services or general aviation that in whole or in part cover the period from information in the reimbursement claim
ground support services that you provided at 1999 through 2005. table, total operating revenues (line 1)
each of the airports. 10. The requested amount of include the inflow of funds to the applicant
5. Did the applicant or any part of it reimbursement claimed below must be based resulting from the sale of goods and services
conduct non-fixed-base general aviation on a comparison of actual operating results related to the activities of a fixed-base
activities or provide non-aviation ground (revenues, expenses and profits or losses) operator or a provider of general aviation
support services during the 2001 through (adjusted as shown), with a similarly services. Examples include, but are not
2005 period? adjusted company forecast of operating limited to, monetary amounts or value
Check ‘‘Yes’’ if you conducted any non- results that existed prior to September 11, received for providing: aircraft fuel or oil;
fixed-base general aviation activities or 2001 if such a forecast was actually prepared. delivery of aircraft fuel or oil; transient and
provided non-aviation ground support If the applicant did not prepare any such pre- long-term storing, tie down parking and
services during the 2001 through 2005 September 11 forecasts, or prepared them for sheltering of aircraft; maintenance,
period. Describe the activities that you less than the full reimbursement period, an inspection, checking, upgrading of aircraft
undertook during this period that did not after-the-fact estimate of what the applicant and aircraft related equipment and for
directly support general aviation at the can document that it reasonably expected to polishing and cleaning property and
airport. earn during the remaining eligible period equipment; providing flight instruction
6. Briefly describe how the events of may be submitted. If such an after-the-fact services and materials; and miscellaneous
September 11, 2001 affected the applicant’s estimate is used, describe below the period items for purchase such as maps, books,
operations as a fixed-base general aviation for which it applies and the methodology flight clothing, sectional charts, devices and
operator or a provider of general aviation that was used to determine it. parts for aircraft, food services, hospitality
ground support services. Indicate here whether an ‘‘after-the-fact’’ services, auto rentals, aircraft custodial and
You should describe how the level and forecast was prepared, and briefly describe sanitation services, assistance grants from
conduct of your operations as a fixed-base the methodology used in preparing the state and Federal government agencies,
general aviation operator or your operations forecast. Your methodology must take into insurance payments, and revenues derived
as a provider of general aviation ground account items relevant to your businesses, from the business activities conducted at
support services were changed as a result of such as the terms of existing contracts, short- alternative airports to those that were closed.
September 11, 2001 and the ensuing security term or long-term budget documents, Total operating expenses (line 2) include
restrictions that were imposed by the Federal documents submitted in support of the cost to the applicant of providing the
government. applications for loans or lines-of-credit, goods and services related to the activities of
7. Did the applicant undertake any actions existing labor agreements and leasing a fixed-base operator or a provider of general
aviation services. Examples include, but are
to lessen or offset the impact of the Federal agreements, and other similar types of
not limited to: Labor costs for all categories
government’s closure of airports in the documents.
of employees (including compensation,
Washington, DC area following the attacks of In preparing your ‘‘after-the-fact’’ forecast,
vacation and sick leave pay, medical benefits,
September 11, 2001? you may wish to consult a July 2001 report
workmen’s compensation contributions,
Check ‘‘Yes’’ if you attempted to minimize prepared for the FAA, entitled Forecasting
accruals or annuity payments to pension
the impact that the terrorist attacks of Aviation Activity by Airport. This report was funds, training reimbursements, professional
September 11, 2001 had on your business. prepared by GRA, Incorporated (GRA), for fees, licensing fees, educational or
Briefly describe your actions and the effect the FAA’s Office of Aviation Policy Plans recreational activities for the benefit of the
that they had on you. Include any activities Statistical and Forecast Branch (APO–110). employee, stock incentives, etc.); the cost of
or services undertaken after September 11, While the Department recognizes that fixed- fuel and oil including nonrefundable aircraft
2001 that did not provide support for general base general aviation operators and providers fuel and oil taxes; insurance; flight and
aviation but that did provide revenues to of general aviation ground support services ground equipment parts; general services
sustain your business. are different entities than larger airports at purchased for flight or ground equipment
8. Has the applicant filed income taxes for which scheduled service is provided, the maintenance; depreciation of flight and
any period between 1999 and 2005? Department believes that this document ground equipment; amortization of
Check ‘‘Yes’’ if you filed income taxes offers relevant guidance to applicants who do capitalized leases for flight and ground
during this period, and indicate the filing not prepare forecasts as part of regular equipment; provisions for obsolescence and
status under which you filed your income tax business operations. This July 2001 report deterioration of spare parts; insurance
returns. may be accessed at: http://www.faa.gov/ premiums; and rental expenses of flight and
9. Baseline Financial Data and Forecasts. data_statistics/aviation_data_statistics/ ground equipment expenses associated with
Attach to this Appendix copies of your profit forecasting/media/AF1.doc. business activities conducted at alternative
and loss statements, or such financial records The July 2001 report explains the basic airports to those that were closed.
as you generated as a routine matter for the steps usually utilized in preparing forecasts, Advertising, promotion and publicity
use of management, for the periods 1999 including: Identifying parameters and expenses, landing fees, clearance, customs
through 2005, that show your actual financial measures to forecast; collecting forecast and duties, utilities, bookkeeping,
results. Similarly, attach copies of any actual information of expected revenues or accounting, recordkeeping and legal services
forecasts that you prepared for both these expenses, including budgets; gathering and are also part of the total operating expenses.
baseline periods and for any part of the evaluating data; selecting a forecast method Operating profit or loss is calculated by
reimbursement periods that were prepared (such as regression and trend analysis, share subtracting the total operating expenses from
prior to September 11, 2001. analysis, or exponential smoothing); applying the total operating revenues. If the total
This question directs applicants to provide methods and evaluating results; and operating revenues exceed the total operating
the Department with certain financial summarizing and documenting the results. expenses, the calculation results in an
documents in order to verify and substantiate Additionally, data sources to assist you in operating profit. If the total operating
their claims. Documents that you have making adjustments to your forecast are expenses exceed the total operating revenues,
already prepared should be sufficient. When available from the Department’s Web site at the calculation results in an operating loss.
necessary, you should supplement these http://ostpxweb.dot.gov/aviation/index.html Nonoperating income and expenses
documents with footnotes or explanations (Click on ‘‘Programs’’ and scroll down to include: income and loss incident to
that are pertinent to your reimbursement ‘‘General Aviation Operator and Service commercial ventures not inherently related
claim. The financial data may include such Provider Reimbursement’’). The Department to the direct provision of fixed-base operator
documents as income statements, statements notes that, while it can answer questions for services or general aviation ground support
of operations, forecasts of operating results, applicants that might arise while applicants services; other revenues and expenses
income projections, pro forma budget develop forecasts, the Department is not in a attributable to financing or other activities
projections, budget documents, tax position to propose or develop projections for that are extraneous to and not an integral part
preparation support material, information applicants. of general aviation services; and special
presented in investment perspectives and 11. Reimbursement Claim. recurrent items of a nonperiod nature.
Examples of non-operating income subsidies, incentives or similar payments 14. Certification.

include, but are not limited to: Interest from local, state, or Federal governmental You must certify that all information
income; foreign exchange gains; equity entities in support of the security, contained on the Background and Eligibility
investment in an investor controlled maintenance and provision of general Form and the documents submitted in
company; intercompany transactions; aviation services and facilities furnished in support of your application (e.g., profit and
dividend income; and net unrealized gains response to the events of September 11, loss statements, actual forecasts, after-the-fact
on marketable equity securities. 2001? (This includes payments under the forecasts, etc.) are accurate. This certification
Examples of non-operating expenses Aviation and Transportation Security Act of is made under penalty of law. Falsification
include, but are not limited to: Interest on 2001 (Public Law 107–38) and the Airport may be grounds for monetary and/or criminal
long-term debt and capital leases; interest on Improvement Program under the Airport and sanctions. This certification must be made by
short-term debt; imputed interest capitalized; Airway Improvement Act of 1982 (Public a company President, CEO, COO, or CFO.
amortization of discount and expense on Law 97–248).)
debt; foreign exchange losses; fines or This question requires that you disclose all [FR Doc. E7–6350 Filed 4–6–07; 8:45 am]
penalties imposed by governmental grants, subsidies, or incentives that you BILLING CODE 4910–9X–P
authorities; costs related to property held for received during the eligible reimbursement
future use; donations to charities, social and period, either directly or indirectly, from
community welfare purposes; losses on Federal, State, and local entities, to
reacquired and retired or resold debt reimburse you for the cost of operations and DEPARTMENT OF ENERGY
securities; and losses on uncollectible non- capital improvements associated with
operating receivables. implementing security programs, or
For reasons set forth elsewhere in § 331.7
Federal Energy Regulatory
maintaining or providing general aviation Commission
of this part, you may not include lobbying services and facilities.
expenses that were incurred to promote 13. Has the applicant or any of its
reimbursement for losses after the terrorist subsidiaries or affiliates incurred lobbying 18 CFR Part 101
attacks or enact Section 185 of Pub. L. 109– expenses, mitigating expenses, or special
115. Non-operating income is the result of expenses (as described in the section [Docket No. RM04–12–000]
subtracting the non-operating expenses from captioned ‘‘What information must operators
the non-operating revenues. Professional or providers submit in their applications for
application fees provide for reimbursement
Accounting and Financial Reporting
reimbursement?’’), or extraordinary for Public Utilities Including RTOs;
of 80 percent of the cost of professional adjustments?
accounting services required in the Notice of Extension of Time
Check ‘‘Yes’’ if you incurred any such
preparation and submission of the
expenses or experienced any such April 2, 2007.
application. Adjusted Income for each of the
adjustments. You must briefly describe the
Columns A and B is the sum of the Operating
nature of such expenses and adjustments,
AGENCY: Federal Energy Regulatory
profit (or loss) (line 3) plus line 6, Non- Commission, DOE.
including the amounts. Additionally, you
operating income (loss). Each line of Column
must indicate whether or not such expenses ACTION: Final rule: notice of extension of
C is the result of subtracting Column B from
Column A, except on line 7, Professional or adjustments have been included in or time.
Application Fees, where the claimant may excluded from the totals in the table at item
enter 80 percent of professional application number 11. SUMMARY: On December 16, 2005, the
fees (up to a maximum of $2,000). The Lobbying includes any amount paid to any Commission issued Order No. 668, a
Adjusted Income figure on the Total line of person for influencing or attempting to
influence an officer or employee of any
Final Rule amending the Commission’s
Column C represents the amount claimed as regulations to update the accounting
total reimbursement; it may of course be agency, a Member of Congress, an officer or
employee of Congress, or an employee of a and reporting requirements for public
adjusted as the result of Department review.
All Adjusted Income figures do not reflect Member of Congress. utilities and licensees, including
taxes due in the current period, as a Mitigating expenses include the utilization independent system operators and
consequence, reimbursements will be pre-tax of property, the provision of services and the RTOs. Because the Commission has
and income taxes may be due on reimbursed sale of goods that were undertaken to updated the submission software used
funds. mitigate losses arising from the Federal to file FERC Form Nos. 1 and 1–F, the
The difference between column A and B is government’s closure of airports attendant to Commission is issuing a notice
the basis for column C. This constitutes the the September 11, 2001 attack. These could
include expenses incurred for the provision
extending the filing deadline for the
total amount of your claim for filing of 2006 FERC Form Nos. 1 and 1–
reimbursement. As the eligibility periods, for of services and sale of goods moved from
the most part, begin and end on days other restricted airports to unrestricted airports or F.
than the first or last days of the month, compensation for non-aviation oriented DATES: The filing deadline for 2006
quarter or year, data from already existing goods and services provided at restricted FERC Form Nos. 1 and 1–F is extended
financial statements must be adjusted, on a airports. Mitigating expenses may also
to May 18, 2007.
pro rata basis, to reflect the eligibility include operating expenses for aviation-
periods. For example, the period of eligibility related fixed assets or capital utilized outside FOR FURTHER INFORMATION CONTACT:
for all applicants begins on September 11, of the restricted airport. Brenda D. Devine, Division of Financial
2001 and therefore, the only time period Special expenses include, but are not Regulation, Federal Energy Regulatory
during the month of September that is limited to, moving expenses, additional Commission, 888 First Street, NE.,
eligible for reimbursement is September 11 security equipment and facilities, and loss on Washington, DC 20426, (202) 502–8522.
through September 30, a period of 20 days. sales of assets that arose from the direct
Applicants should be prepared to show both imposition of restrictions during the period SUPPLEMENTARY INFORMATION:
how they apportioned such financial data September 11, 2001 through the applicable
eligible date. Any item reported under
Notice Granting Extension of Time for
into the reimbursement periods, and why
they chose the apportionment approach used. Special Expenses shall not also be expensed Filing FERC Form Nos. 1 and 1–F
Applicants can then use these estimates for in other expense categories that are reflected On December 16, 2005, the
the specified periods at the beginning and in the calculation of the reimbursement Commission issued Order No. 668, a
end of the eligible period to add to the claim. Details regarding special expenses
financial amounts for 2002, 2003, and 2004 should be noted in footnotes.
Final Rule amending the Commission’s
to calculate the total amounts sought in Extraordinary adjustments are events or regulations to update the accounting
Appendix A. transactions that are material to your and reporting requirements for public
12. Has the applicant or any of its business and unusual in nature and utilities and licensees, including
subsidiaries or affiliates received grants, infrequent in occurrence. independent system operators and

Rule: Procedural Regulations: General Aviation Operators and Service Providers in Washington, DC, Area Reimbursement Procedures

Enviado por

Dados do documento

Título original

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Rule: Procedural Regulations: General Aviation Operators and Service Providers in Washington, DC, Area Reimbursement Procedures

Enviado por

Direitos autorais:

Formatos disponíveis

Federal Register / Vol. 72, No.

67 / Monday, April 9, 2007 / Rules and Regulations 17381

professionals available to them to help airports.

Appendix to Part 331—Application and loss statements, or such financial records

Column A Column B Column C

Line 1—Total Operating Revenues

Line 2—Total Operating Expenses

Line 3—Operating Profit or (Loss)

Line 4—Nonoperating Revenue

Line 5—Nonoperating Expenses.

Line 6—Nonoperating income (loss)

Line 7—Professional Application Fee

Total—Adjusted Income Line 3

Examples of non-operating income subsidies, incentives or similar payments 14. Certification.

Você também pode gostar