41 CFR § 102-33.140 - Accountable aircraft operations and ownership costs.

---
identifier: "/us/cfr/t41/s102-33.140"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 102-33.140 - Accountable aircraft operations and ownership costs."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "102-33.140"
section_name: "Accountable aircraft operations and ownership costs."
chapter_number: 102
chapter_name: "FEDERAL MANAGEMENT REGULATION"
subchapter_number: "B"
subchapter_name: "PERSONAL PROPERTY"
part_number: "102-33"
part_name: "33—MANAGEMENT OF GOVERNMENT AIRCRAFT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 31 U.S.C. 101  Reorganization Plan No. 2 of 1970, 35 FR 7959, 3 CFR, 1066-1970 Comp., p. 1070; E.O. 11541, 35 FR 10737, 3 CFR, 1966-1970 Comp., p. 939; and OMB Circular No. A-126 (Revised May 22, 1992), 57 FR 22150."
regulatory_source: "90 FR 58425, Dec. 16, 2025, unless otherwise noted."
cfr_part: "102-33"
---


# 102-33.140 Accountable aircraft operations and ownership costs.

You must account for the operations and ownership costs of your Government aircraft, including UAS, as outlined in the U.S. Government Aircraft CAG at *gsa.gov/aviationpolicy,* in accordance with OMB Circular A-126. At a minimum, you must:

(a) Justify acquisitions to support the agency's aviation program;

(b) Justify the use of Government aircraft in lieu of commercially available aircraft, and the use of one Government aircraft in lieu of another;

(c) Develop a variable cost rate for each aircraft or aircraft type in your inventory;

(d) Recover the costs of operating Government aircraft;

(e) Determine the cost effectiveness of various aspects of agency aircraft programs; and

(f) Accumulate aircraft program costs following the procedures defined in the CAG.