Direct and Indirect Operating Costs

Direct and Indirect Cost

The following are Direct and Indirect Expense categories for . There are also links below that will allow users to drill down further and determine what actually composes these categories. As a reminder
  • Direct Operating Expense Expenses directly tied to the operation.
  • Indirect Operating Expense Other Expenses that play an important role in the operation but are directly tied to generating revenue.
    • Passenger Service Flight Attendant, Food and other in-flight expense.
    • Aircraft Servicing Line Servicing, Control, and Landing Fees.
    • Traffic Servicing Passenger Assists, and Cargo and Baggage Assist.
    • Reservation and Sales Assignable to Passenger or Cargo.
    • Advertising and Publicity Assignable to Passenger or Cargo
    • General and Administrative As it applies to operating cost.
    • Depreciation on Maintenance Equipment
    • Amortization On anything but flight Equipment.
    • Transport Related
Passenger Service Aircraft Servicing Traffic Servicing Reservation and Sales
Advertising and Publicity





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