Operating Expenses

Expenses incurred in the performance of air transportation, based on overall operating revenues and overall operating expenses. Does not include nonoperating income and expenses, nonrecurring items or income taxes. (BTS4)

The costs of handling traffic, including both direct costs, (such as driver wages and fuel) and indirect costs (e.g. computer expenses and advertising) but excluding interest expense. (ATA2)

Expenses of furnishing transportation service including the expense of maintenance and depreciation of the plant used in the service. (AAR1)