14 CFR § 291.43 - Statement of operation for section 41103 operations.
---
identifier: "/us/cfr/t14/s291.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "14 CFR § 291.43 - Statement of operation for section 41103 operations."
title_number: 14
title_name: "Aeronautics and Space"
section_number: "291.43"
section_name: "Statement of operation for section 41103 operations."
chapter_name: "OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS)"
subchapter_number: "A"
subchapter_name: "ECONOMIC REGULATIONS"
part_number: "291"
part_name: "CARGO OPERATIONS IN INTERSTATE AIR TRANSPORTATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "49 U.S.C. 329, 41103, 41708, and 41709."
regulatory_source: "ER-1080, 43 FR 53635, Nov. 16, 1978, unless otherwise noted."
cfr_part: "291"
---
# 291.43 Statement of operation for section 41103 operations.
Form 291-A contains the following data elements:
(a) Total operating revenue, categorized as follows:
(1) Transport revenues from the carriage of property in scheduled and nonscheduled service;
(2) Transport revenues from the carriage of mail in scheduled and nonscheduled service; and
(3) Transport-related revenues;
(b) Total operating expenses;
(c) Operating profit or loss, computed by subtracting the total operating expenses from the total operating revenues; and
(d) Net income, computed by subtracting the total operating and nonoperating expenses, including interest expenses and income taxes, from the total operating and nonoperating revenues.
[Doc. No. OST-98-4043, 67 FR 49227, July 30, 2002]