U.S. Department 

of Transportation 

Federal Aviation 

Administration

Advisory 

Circular

Subject: GUIDE FOR AIRPORT FINANCIAL 

REPORTS FILED BY AIRPORT SPONSORS 

Date: April 19, 2004

Initiated by: AAS-400 

AC No: 150/5100-19C 

Change: 

1. REVISION. This revision announces the 

following changes: 

 a. Security Reimbursements. Since the events of 

September 11, 2001, the level of security services 

that airports provide to their carriers has increased 

substantially. To reflect this increase, we are 

including security reimbursements in Aeronautical 

Operating Revenue. 

 b. Enplanements. Each year the air carriers 

report their enplanements to the FAA. In response 

to requests from the public, the FAA will now 

incorporate that enplanement data into the Form 

5100-127, Operating and Financial Summary. The 

FAA will enter this data. This change will not 

require airports to gather or enter any additional 

data. 

 c. Hardcopy Forms. Since airports may now 

enter information directly on the web, the FAA will 

no longer automatically accept hardcopy forms. 

The FAA will make exceptions for airports that 

have difficulty accessing the site. 

 d. Succession. This revision supersedes the 

previous version, dated January 15, 2003. 

2. PREVIOUS REVISIONS. Previous revisions 

introduced the Web site for the financial reports 

and incorporated comments from sponsors, airport 

managers, and the public. It also included changes 

made necessary by the issuance of the final Federal 

Aviation Administration (FAA) Policy and 

Procedures Concerning the Use of Airport Revenue 

(Policy) (64 FR 7696). 

3. INTRODUCTION. Section 111 of the Federal 

Aviation Administration Authorization Act of 

1994, Public Law 103-305 (August 23, 1994) (FAA 

Authorization Act of 1994), required sponsors to 

file two new reports. Section 111(a) required 

sponsors to report amounts the airport paid to any 

other units of government and the purpose for each 

payment. It also required sponsors to report all 

services and property that the airport provided to 

other units of government and the amount of 

compensation the airport received. Section 111(b) 

required sponsors to use the FAA’s uniform format 

to report funds collected and spent at their airports. 

These sections are codified at 49 U.S.C. § 

47107(19). 

Congress enacted the reporting requirements to 

inform the public about how airports collect and 

disburse their funds and to provide the FAA with a 

means for evaluating sponsor compliance with 

revenue-use requirements. Both 49 U.S.C. § 

47107(b) and 47133 require sponsors to use airport 

revenue for the capital or operating costs of the 

airport, the local airport system, or other local 

facilities that are directly and substantially related 

to air transportation of passengers or property. 

Congress exempted certain financial arrangements 

from the requirement. 

4. PURPOSE. This Advisory Circular (AC) 

provides sponsors with guidance for filing reports 

in accordance with 49 U.S.C. § 47107(a)(15) and 

(19). It does not impose new obligations, so the 

terms “mandatory” and “must” refer to statutory 

obligations that already exist. 

5. APPLICABILITY. This AC applies to sponsors 

of commercial service airports that agreed to the 

Airport Improvement Program (AIP) grant 

assurances issued on or after January 1, 1995. 

6. SOURCES. This AC incorporates by reference 

the following legislation, regulations, policies, 

procedures, and grant assurances. 
4/19/04 AC 150/5100-19C 

 a. 49 U.S.C. § 47107(a)(15). This provision 

codifies section 111(b) of the FAA Authorization 

Act of 1994; it requires sponsors to annually report 

to the Secretary of Transportation funds collected 

and spent at their airports. 

 b. 49 U.S.C. § 47107(a)(19). This provision 

codifies sections 111(a) of the FAA Authorization 

Act of 1994; it requires sponsors to report amounts 

the airport paid to any other units of government 

and the purpose for each payment. It also requires 

the sponsor to report all services and property that 

the airport provided to other units of government 

and the amount of compensation the airport 

received. 

 c. 49 U.S.C. § 47107(b) and 47133. These 

provisions establish the airport revenue-use 

requirement. 

 d. 49 U.S.C. § 47107(m). This provision 

establishes the requirement for airports that receive 

Federal grants or other Federal financial assistance 

to include a review and opinion concerning the use 

of airport revenue in their single audits. Office of 

Management and Budget (OMB) Circular A-133 

provides guidance for conducting the single audit. 

 e. Federal Register Notice on Airport Financial 

Reports (61 FR 11077), dated March 18, 1996. 

This document announced the initial availability of 

formats for the preparation and filing of the reports. 

 f. Federal Register Notice on Airport Financial 

Reports (61 FR 39499), dated July 29, 1996. This 

document extended the filing date for airport 

financial reports from 60 to 120 days after an 

airport’s fiscal year end. 

 g. Federal Register Notice on Policy and 

Procedures Concerning the Use of Airport 

Revenue (64 FR 7696), dated February 16, 1999.

This is the final policy on the use of airport 

revenue. It also contains information pertaining to 

the single audit requirements of the FAA 

Reauthorization Act of 1996. 

 h. Grant Assurance 26. This grant assurance 

implements the requirements of 49 U.S.C. § 

47107(a)(15) and (19) that established the sponsor 

obligation to file financial reports. 

 i. Grant Assurance 25. This grant assurance 

implements the revenue-use requirements of 49 

U.S.C. § 47107(b) and 47133. 

 j. FAA Order 5190.6. This order, titled “Airport 

Compliance Requirements,” provides policy 

guidance to the FAA for its administration of 

airport compliance. 

7. FINANCIAL REPORTING REQUIREMENTS.

Sponsors of each obligated commercial service 

airport that meets the following criteria must 

annually file. 

 a. Obligated. An airport is obligated if it is— 

 • Owned or operated by an entity that agreed to 

AIP grant assurances issued on or after January 1, 

1995, and 

 • Subject to the revenue-use requirements. 

 b. Commercial Service. An airport is commercial 

service if it— 

 • Provides commercial service as defined by 49 

U.S.C. § 47102 (enplanes 2,500 or more passengers 

annually), and 

 • Provided commercial service in the preceding 

calendar year. 

8. COMMERCIAL SERVICE EXPLAINED. 

To determine which airports provide commercial 

service, the FAA uses airport enplanement data. To 

determine if an airport is a commercial service 

airport in the current calendar year, the FAA uses 

enplanement data from the preceding calendar year. 

For example, if during 2002 the airport had at least 

2,500 enplanements, the FAA would classify it as 

commercial service for its 2003 fiscal year. 

Consequently, the FAA would require the sponsor 

to file the reports for the airport’s 2003 fiscal year. 

9. AIRPORT FINANCIAL REPORTS. Section 

111(b) of the FAA Authorization Act of 1994 

requires the FAA to issue a simplified financial 

reporting format to help the public understand how 

airports collect and disperse their funds. The 

original version was first published in the Federal 

Register (61 FR 11077) on March 18, 1998. 

 a. Completed Forms. Airport sponsors must 

provide the requested information on FAA Form 

5100-127. We do not accept General Purpose 

Financial Statements in lieu of this form. 

 b. Conformance with Generally Accepted 

Accounting Principles (GAAP). The intent of 

Form 5100-127 is to provide sponsors with a 

2 
4/19/04 AC 150/5100-19C 

simplified format for reporting how their airports 

collect and disburse funds. The form arranges the 

data in accordance with the Government 

Accounting Standards Board Statement No. 34. We 

ask that sponsors note where their reporting departs 

from generally accepted accounting principles. 

 

 c. FAA Form 5100-126, “Financial 

Governmental Payment Report.” As required by 

section 111(a) of the FAA Authorization Act of 

1994, the FAA Form 5100-126 provides sponsors 

with the format for reporting the amounts their 

airport paid to governmental units and all services 

and property provided to such units. The revised 

form incorporated the requirements of the Policy. 

 d. Airport Financial Report Instructions. The 

appendices of this AC provide instructions for 

completing the forms. These instructions supersede 

the instructions included in the FAA’s Federal 

Register notice on Airport Financial Reports (61 FR 

11077), dated March 18, 1996, and the instruction 

in the previous version of this AC. 

10. FINANCIAL REPORTING WEB SITE. The 

Airport Financial reporting Web site gathers and 

disseminates the Congressionally mandated 

financial reports. 

 a. Address. To access the Web site, go to the 

FAA Airports home page at 

http://www.faa.gov/airport_airtraffic/airports. From 

the topics index, select Airport Financial Reporting 

Program. The site may also be accessed directly at 

http://cats.airports.faa.gov. 

 b. Registration Form. Only those wishing to file 

or amend reports or FAA personnel wishing to use 

program queries must register. To do so, 

 • Select either “File or amend an Airport 

Financial Report” or “FAA Airports Division user.” 

 • At the logon page, select “Register.”

 • Enter the required information, including 

your user name and password. 

 • The FAA will send an e-mail validation of 

your registration. Upon receipt of the validation, 

you may log on. 

 c. Filing Reports. To file or amend airport 

financial reports— 

 • Select “File or Amend Airport Financial 

Reports.” 

 • To log on, enter your user name and 

password. 

 • Select your airport. 

 • Choose the data entry forms provided. 

 d. Viewing Financial Reports. Airport Financial 

Reports are publicly available. For viewing, there is 

no need to register or to log on. To view a report— 

 • Select “View an Airport Financial 

Report.” 

 • At the reports page, select an airport. We 

recommend you first enter the state in which the 

airport is located. Doing so will narrow the list of 

airports to those located in that state.

 e. Signature. When filing hardcopy reports, the 

sponsor must sign the reports to certify that the 

information on the forms is true and accurate. The 

FAA now encourages filing the reports on the Web 

and no longer automatically accepts hardcopy 

forms. 

 f. Help Desk. The Help Desk number is (202) 

267-3085. Call this number for questions that 

pertain to filing requirements, filing procedures, 

and Web site problems. 

11. REPORT DUE DATE. The reports are due 

within 120 days of an airport’s fiscal year end.

12. EXTENSIONS. A sponsor may request an 

extension of up to 60 days. 

 a. Web Site Requests. To request an automatic 60 

day extension on the Web site— 

 • Select “File or Amend Airport Financial 

Reports.” 

 • Enter user name and password. 

 • Select your airport. 

 • Select the extension request option. 

 

3
4/19/04 AC 150/5100-19C 

 b. Letter Requests. A sponsor’s written request 

must state the reason for the extension. Address the 

request to— 

15. SUBMISSION OF UNAUDITED DATA. 

While the Act of 1994 did not require audited 

information, the FAA prefers audited data. If the 

sponsor cannot obtain audited information in time 

to meet the due date, the sponsor may request an 

extension. If the audited information is not 

available within the extension period, the sponsor 

should submit unaudited data. The sponsor should 

indicate in the space provided at the top of FAA 

Form 5100-127 whether the data is audited or 

unaudited. At a later date, the airport sponsor may 

submit amended reports that are based on audited 

information. 

 Airports Compliance Division (AAS-400) 

 ATTN: AIRPORT FINANCIAL REPORTS 

 Federal Aviation Administration 

 800 Independence Ave 

 Washington DC 20591 

 c. The FAA may grant extensions up to 60 days. 

Consequently, Web site requests that exceed 60 

days will default to the 60-day maximum. An 

airport that cannot file within 60 days should send a 

written explanation to the above address. 16. MONITORING AND COMPLIANCE. The 

FAA will monitor and review report submissions. If 

a sponsor fails to submit its reports, the FAA will 

issue a letter notifying the sponsor of the overdue 

report. If the reports are not received within 30 days 

of the letter, the FAA will take action under 14 

CFR Part 16, Rules of Practice for FederallyAssisted Airport Proceedings, to withhold future 

entitlement and discretionary AIP grant awards, 

and the FAA may suspend payments on existing 

grants. 

13. SPONSORS OPERATING MORE THAN 

ONE AIRPORT. Generally, sponsors must submit 

separate reports for each obligated commercial 

service airport. Sponsors that operate multiple 

commercial service airports may request an 

exception. Sponsors requesting an exception must 

submit a written request to the above address. The 

request must explain why the sponsor is requesting 

the consolidation and provide a list of the affected 

airports. 

17. ENPLANEMENTS. Each year the FAA 

National Planning Branch collects enplanement 

data from air carriers that provide commercial 

service to airports. The FAA accumulates this 

information by airport and uses it in its formula for 

the distribution of Airport Improvement Program 

funds. It also posts this information on the Airports 

Web site (http://www.faa.gov/airports_airtraffic/airports/). 

Due to the number of requests to have this 

enplanement data reported on the financial forms, 

the FAA will now also include enplanement data on 

the Form 5100-127. The FAA will enter this data. 

We will not require airports to gather or enter any 

additional data. Placing this information on Form 

5100-127 is consistent with our mandate to inform 

the public about how airports collect and disburse 

their funds. 

14. HARDCOPY SUBMISSIONS. Since 

airports may now enter their information directly on 

the web, the FAA will no longer automatically 

accept hardcopy forms. The FAA will make 

exceptions for airports that have difficulty 

accessing the site. When the FAA receives a 

hardcopy form, it will record the form as having 

been received. Then it will return the form to the 

airport, asking it to file electronically. Sponsors 

permitted to file hardcopy forms must send one set 

to the FAA office that administers the sponsor’s 

grants and one set to the above address. The 

airport’s principal financial officer must sign the 

hardcopy reports. The FAA will not accept 

unsigned forms. 

DAVID L. BENNETT 

Director, Office of Airport Safety and Standards 

4 
4/19/04 AC 150/5100-19C 

Appendix 1. Instructions for Completing the “Operating and Financial 

Summary,” Federal Aviation Administration Form 5100-127 

Instructions. The following instructions pertain to 

hardcopy forms. Instructions for Web site forms are 

similar but are geared to those forms. To access 

instructions for a Web site form, click a blue 

highlighted line on the form, and the instructions 

for that line will appear. Hardcopy forms should be 

completed using a sans serif (Helvetica, Arial, etc.), 

7-point font.

Airport Name: Insert airport name. 

Sponsor: Insert sponsor name. 

Sponsor Employer Identification Number: Insert 

the Employer Identification Number (EIN) that the 

airport or sponsor uses for the Office of 

Management and Budget (OMB) Circular A-133 

single audit of the airport’s Airport Improvement 

Program (AIP) grants. 

Consolidated Report: Enter “yes” or “no.” 

However, sponsors must obtain FAA approval prior 

to filing consolidated reports, AC paragraph 13. 

Fiscal Year End Date: Insert the ending date of 

the fiscal year for which the information is 

provided. 

Location ID: Indicate the FAA location identifier, 

which is a 3- or 4-digit alphanumeric code. 

State: Enter the two-digit abbreviation for the state 

where the airport is located. 

Date When AIP Was Last Audited as a Major 

Program: Insert the date that AIP was last audited 

as a major program (refers to the Single Audit 

described at OMB Circular A-133). 

Audited Information: Enter “yes” or “no.” 

Summary of Revenues and Expenses: 

 A. Aeronautical Operating Revenue. This 

section includes all revenue derived from the 

aeronautical use of the airport. Aeronautical use is 

any activity that involves, makes possible, is 

required for the safety of, or is otherwise directly 

related to the operation of aircraft. Aeronautical use 

includes services provided by air carriers related 

directly and substantially to the movement of 

passengers, baggage, mail, and cargo on the airport. 

Individuals and businesses, when engaged in the 

operation of aircraft or flight support, are 

aeronautical users. Enter the annual total receipts 

for each category listed below: 

 1. Landing fees. Enter the fees charged to 

aircraft owners and operators for the use of 

runways, taxiways, landing strips, runway 

protection zones, and clearways. Fees for parking 

aircraft should be reported on line 3, “Apron 

charges/tie downs.” 

 2. Terminal/international arrival area rental 

or other charges. Enter revenue earned from 

aeronautical use of the terminal facilities and 

ground space for the purpose of moving passengers 

and their baggage. This revenue includes charges 

for aeronautical use of the terminal buildings as 

office space, check-in and ticket counters, hold 

rooms, passenger baggage claim and staging areas, 

and other operational and maintenance facilities 

necessary for the air transportation of passengers. 

Report revenues from use of airport property for 

cargo operations, including passenger baggage 

claim, but do not include cargo and hangar rentals 

reported on line 5, “Cargo and hangar rental.” 

 3. Apron charges/tie downs. Enter revenue 

earned from the parking of aircraft on airport 

property. 

 4. FBO revenue: contract or sponsor 

operated. With the exception of charges reported 

in other categories, enter the fees charged to FixedBase Operators (FBOs) for the use of airport 

facilities and land. FBOs are typically privately 

owned businesses that provide flight and aircraft 

support services to aeronautical users of the airport, 

such as the sale of aircraft fuel, aircraft 

maintenance, and hangar facilities. 

 5. Cargo and hangar rentals. Enter revenues 

earned from the use of airport facilities and land for 

the purpose of cargo operations and the hangaring 

of aircraft. If a cargo or hangar facility is leased for 

nonaeronautical purposes, record the revenue under 

“land rental and non-terminal facilities,” section 

B.1 below.

5
4/19/04 AC 150/5100-19C 

 6. Aviation fuel tax retained for airport use. 

Enter tax collections from the sale of aviation fuel 

retained for the capital or operating costs of the 

airport or the local system of airports. 

 7. Fuel sales net profit/loss or fuel flowage 

fees. Enter the airport owner or operator’s net profit 

or loss from the sale of aviation fuel and the 

gallonage fee for aviation fuel sold and dispensed 

on airport property. Also, include fees the airport 

charges to aircraft owners, operators, and fuel 

providers, such as the fuel flowage fees charged to 

FBOs for fueling aircraft on airport property. 

 8. Security reimbursements. Enter 

reimbursements received for security services 

provided on behalf of airlines and other 

aeronautical users. 

 9. Miscellaneous. Enter the various smaller 

sources of operating revenue from the aeronautical 

use of the airport. The revenues reported in this 

category should not exceed 5 percent of total 

aeronautical revenues. 

 10. Other. Enter the revenue from all other 

aeronautical operating revenues earned from the 

aeronautical use of the airport. Attach a list 

providing a description of each type (with the 

respective amount) included in the total for this 

category. 

 B. Nonaeronautical Operating Revenue. This 

section includes all revenues associated with the 

running and operation of the airport that are not 

derived from the aeronautical use of the airport. 

Enter the total annual receipts for each category 

listed below: 

 1. Land rental and non-terminal facilities. 

Enter nonaeronautical rents received for the use of 

airport property, including manufacturing, 

warehousing, farming, and other activities. 

 2. Terminal food and beverages. Enter 

revenue from restaurants, snack bars, coffee shops, 

and beverage stores. 

 3. Terminal retail stores. Enter revenue from 

news stands, bookstores, gift shops, clothing stores, 

banks, currency exchanges, postal facilities, hotel 

reservation desks, business centers, barbershops, 

shoeshine stands, computer games, gambling 

machines, pay telephones, advertising space, 

specialty stores, duty-free and tax-free shops, and 

other retail operations. 

 4. Terminal other. Include revenue from other 

nonaeronautical terminal uses not otherwise listed. 

 5. Rental cars. Enter revenue from rental car 

operations within or outside of the terminal. 

 6. Parking. Enter the revenues earned from the 

sponsor’s operation of on-airport parking facilities 

and/or from management contracts or other 

operating agreements for on-airport parking. 

 7. Miscellaneous. Enter the various small 

sources of operating revenue from the 

nonaeronautical use of the airport. The revenues 

reported in this category should not exceed 5 

percent of the total nonaeronautical revenues. 

 8. Other. Enter the revenue from all other 

nonaeronautical operating revenues earned from the 

nonaeronautical use of the airport, such as hotel or 

car valet services. Attach a list providing a 

description of each type (with the respective 

amount) included in the total for this category. 

 C. Nonoperating Revenues. This section 

includes revenues that are not derived from 

operations. Enter the total annual receipts for each 

category listed below. 

 1. Interest income restricted and 

nonrestricted. Enter the interest income received 

from restricted and nonrestricted investments. 

 2. Grant receipts. Enter the amount of AIP 

grant and other grant payments received in the 

reporting fiscal year. 

 3. Passenger Facility Charges. Enter the 

Passenger Facility Charges received during the 

reporting fiscal year. 

 4. Other. Enter the other nonoperating 

revenues received during the reporting fiscal year. 

Attach a list providing a description of each type 

with the respective amount included in the total for 

this category. 

 D. Operating Expenses. Enter the annual 

operating expense incurred for each applicable 

category listed below: 

 1. Personnel compensation and benefits. 

Enter the salaries and wages of personnel directly 

employed by the airport, and include benefits such 

as health insurance, life insurance, and employee 

pensions. If an agency or department of the local 

6 
4/19/04 AC 150/5100-19C 

government operates the airport, enter only the 

personnel expenses for employees assigned to the 

department or agency who operate the airport. 

 2. Communications and utilities. Enter the cost 

of communication services and utilities used in the 

course of operating the airport, including 

telephones, electricity, and water. 

 3. Supplies and materials. Enter the cost of 

supplies and materials needed to operate the airport. 

 4. Repairs and maintenance. Enter the cost of 

repairs and maintenance of airport facilities and 

equipment. 

 5. Contractual services. Enter the cost of 

services paid to commercial enterprises and 

government agencies. Such costs include 

consulting, legal, accounting, auditing, security, 

firefighting, advertising, engineering, training, 

lobbying, maintenance, janitorial services, 

architectural fees, and financial services. Do not 

include items already recorded in the other expense 

categories. 

 6. Insurance, claims, and settlements. Enter 

the costs of insurance coverage and/or claims and 

settlements paid by the airport. 

 7. Miscellaneous. Enter the airport’s various 

small operating expenses. The expenses in this 

category should not exceed 5 percent of the total 

operating expenses. 

 8. Other. Enter the total dollar amount of all 

other operating expenses incurred in the course of 

running the airport that were not already reported in 

this section. Attach a list providing a description of 

each type (with the respective amount) included in 

the total for this category. 

 E. Nonoperating Expenses. 

 1. Interest expense. Enter reporting period 

interest expenses. 

 2. Other. Enter other nonoperating expenses. 

Attach a list providing a description of each type 

(with the respective amount) included in the total 

for this category. 

 F. Depreciation. If the airport depreciates its 

assets, enter the depreciation for the reporting fiscal 

year. 

Other Financial Information: 

 G. Reporting Year Proceeds. Other receipts 

include funds the airport would not normally report 

as operating or nonoperating revenue. 

 1. Bond proceeds. Enter reporting year 

proceeds from the sale of bonds. 

 2. Proceeds from sale of property. Enter the 

proceeds from the sale of property. Include any net 

gain or loss on the sale of such property in line C.4 

or E.2. 

 3. Contributed capital. Enter capital 

contributions from Federal, state, and other 

governments; airlines; tenants; and sponsors. Do 

not include items already reported as nonoperating 

revenue. 

 4. Other. Enter the total dollar amount of all 

other receipts. Such receipts may include tax 

revenues, revenues from services provided to other 

governmental units and/or businesses, notes, loans, 

and private funds. The airport sponsor must attach a 

list providing a description of each type of revenue 

and other receipts (with the respective amount) 

included in the total for this category. Do not 

include amounts already reported as other items. 

 H. Reporting Year Expenditures for Projects. 

 

 1. Airfield. Enter airfield capital expenditures, 

even if the structure did not become operational 

during the fiscal year. In addition, please provide a 

brief description of each project reported in this 

category. 

 2. Terminal. Enter terminal capital 

expenditures, even if the facility or improvement 

did not become operational during the fiscal year. 

In addition, please provide a brief description of 

each project reported in this category. 

 3. Parking. Enter parking facility capital 

expenditures, even if the facility did not become 

operational during the fiscal year. In addition, 

please provide a brief description of each project 

reported in this category. 

 

 4. Roadway, rail, and transit. Enter roadway, 

rail, and transit capital expenditures, even if the 

facility or improvement did not become operational 

during the fiscal year. In addition, please provide a 

brief description of each project reported in this 

category. 

7
4/19/04 AC 150/5100-19C 

 5. Other capital expenditures. Enter other 

capital expenditures, even if the facility or 

improvement did not become operational during the 

fiscal year. In addition, please provide a brief 

description of each project reported in this 

category. 

 2. Restrictions for renewals and 

replacements. Enter financial assets, including 

cash, that are set aside for renewals and 

replacements of airport facilities, equipment, and 

property. 

 

 3. Other restricted financial assets. Enter 

 I. Reporting Year Debt Payments, Including other restricted financial assets, including cash. 

Interest. Enter the principal payments on bonds, 

commercial paper, and other debt instruments. Do 

not include interest expense that is already reported 

as nonoperating expense. 

 M. Unrestricted Financial Assets, Including 

Cash. Enter unrestricted financial assets, including 

cash, at the end of the reporting period. 

 J. Indebtedness at End of Year. Filing Instructions: 

 Airport mailing address. Please provide the 

complete address. 

 1. Bonds. Enter bond indebtedness at the end 

of the reporting period. 

 Signature and date. The airport’s principal 

financial officer must sign the report. 

 2. Loans. Enter loan indebtedness at the end of 

the reporting period. 

 Printed name and telephone number. Please 

provide. 

 3. Other. Enter other indebtedness at the end 

of the reporting period. 

 K. Net Assets. Enter net assets at the end of the Title. Please complete. 

reporting period (net assets are total assets less total 

liabilities). Mailing instructions. Please mail the report to 

the address specified in paragraph 12b. 

 L. Restricted Financial Assets. 

 1. Restricted debt service reserve. Enter 

financial assets, including cash, that are restricted to 

the payment of debt. 

8 
4/19/04 AC 150/5100-19C 

Appendix 2. Instructions for Completing the “Financial Governmental 

Payment Report,” Federal Aviation Administration Form 5100-126 

Instructions. The following instructions pertain to 

hardcopy forms. Instructions for Web site forms are 

similar but are geared to those forms. To access the 

instructions for a Web site form, click a blue 

highlighted line on the form, and the instructions for 

that line will appear. Hardcopy forms should be 

completed using a sans serif (Helvetica, Arial, etc.), 

7- point font. 

Airport Name: Insert airport name. 

Location ID: Indicate the FAA location identifier, 

which is a 3- to 4-digit alphanumeric code. 

Fiscal Year End: Insert the ending date of the fiscal 

year for which the information is provided. 

Payments to Other Government Units: Airports 

often make payments to the city, county, state, and 

Federal governments and other political 

subdivisions. Enter payments for services, fees, 

reimbursements, equipment charges, utilities, bond 

payments, grandfathered payments, and the other 

payments indicated on the form. Do not include 

payments of less than $1,000 or payments for 

payroll tax, workers compensation, employee 

benefits, FICA, or employee retirement accounts. 

Please complete a separate form for each unit of 

government. For instance, complete a separate form 

for payments the airport made to the city, county, 

state, and Federal governments. If the airport did not 

make payments to any governmental units during 

the fiscal year, the airport must write “NONE” in 

the first box of this section. 

Name of government entity. Insert the name of the 

government entity to which the airport made 

payments. Use a separate form for each government 

entity. 

Type of payment. Please complete the appropriate 

lines. With regard to the “Other” line, attach a 

schedule that lists the type and amount of each 

payment; attach a similar schedule for central 

services. 

Amount. Enter the amount of the payment. 

Example 1. City A owns and operates ABC 

International Airport. ABC International Airport 

uses vehicles from the City A’s motor pool to 

support airport operations. The City’s Department 

of Transportation runs the motor pool. This fiscal 

year, the airport’s cost of the motor pool service 

totaled $50,000, and the airport paid $50,000 for 

those services. Based on this information, the ABC 

International Airport would report that it made a 

payment of $50,000 to City A for fleet services. 

Example 2. County B owns and operates CBA 

Regional Airport. CBA Regional Airport, however, 

does not have its own engineering or legal staff, so 

the County B Engineering Department handles the 

airport’s engineering and the County B Legal 

Department handles the airport’s legal work. County 

B charges CBA Regional Airport for the 

engineering and legal services through an indirect 

cost allocation plan. For this fiscal year, County B 

allocated $75,000 to the airport. Of this amount, 

$25,000 was for engineering and $50,000 was for 

legal services. Based on this information, the CBA 

Regional Airport would pay the $75,000 and report 

that it made a payment to engineering for $25,000 

and a payment to legal services for $50,000. If 

either payment were less than $1,000, the airport 

would not report it. 

Property and (or) Services Provided to Other 

Governmental Units: Airports often provide 

property and (or) services to other units of 

government for a variety of reasons or purposes. For 

example, an airport provides the parks department 

land for a golf course, or it may provide aeronautical 

facilities to a sheriff’s search and rescue unit. 

Services provided to other units of government may 

include services provided by employees of the 

airport, such as ground maintenance for a parks 

department, right of way for county roads, or 

easements for electrical power metered through the 

airport. Please complete a separate form for each 

unit of government. For instance, complete a 

separate form for property and (or) services the 

airport made to the city, county, state, and Federal 

governments. If the airport did not provide property 

and (or) services to any government units during the 

fiscal year, the airport must write “NONE” in the 

first box of this section. Each form should be filled 

out, as follows:

9
4/19/04 AC 150/5100-19C 

Property and (or) services provided. List all 

property and (or) services provided to a unit of 

government, such as a city, county, or state agency. 

Do not include land provided to the FAA for 

NAVAIDs and other air traffic control equipment or 

land and airport facilities that the airport provides to 

other government units to be used exclusively for 

operational requirements of the airport. If the 

sponsor did not provide property and (or) services to 

other government units during the fiscal year, the 

airport must write “NONE” in the first box of this 

section. 

Name of government entity. Insert the name of the 

government entity (i.e., city, county, state, or 

Federal government) to which the airport provided 

property and (or) services. Use a separate box for 

each government entity. Use additional copies of the 

form for payments to other government entities. 

Department. Insert the governmental department or 

agency that received the property and (or) service 

from the airport (e.g., parks and recreation 

department or public works department). Report 

each property and (or) service provided to the same 

agency or department separately, repeating the 

agency or department name in the “Department” 

column for each property and (or) service provided. 

Use. Enter whether the service or use was 

aeronautical or nonaeronautical by inserting an “A” 

or “N” in the box. 

Type. Enter whether the airport received fair market 

value, less than fair market value, or nominal value 

for the service or property that the airport provided 

by entering “FMV,” “L,” or “N” in the box. 

Fair market value. Enter the fair market value of 

the service or property provided. 

Value of in-kind services. If the unit of government 

paid for the service or property with in-kind 

services, enter the value of the services provided, 

and attach a schedule that describes the service. 

Cash compensation. Enter the cash compensation 

that the unit of government paid for the service or 

property provided. 

Example 1: City A is the owner and operator of the 

ABC International Airport. The ABC International 

Airport allows the Parks and Recreation Department 

of City A to use six acres of airport property for 

little league baseball fields. City A pays the airport 

$1 a year for the use of land. A parcel of land 

adjacent to the baseball fields is leased to an 

aeronautical user of the airport for $1,000 per acre, 

making the estimated value of the land used by the 

Parks and Recreation Department $6,000. Based on 

this information, the ABC International Airport 

would report the following: City A, Parks and 

Recreation, “Use as Baseball Fields,” “N,” “N,” 

$6,000, None, $1. 

Example 2: City A owns ABC International Airport 

and County B owns a park adjacent to the airport. 

The city and county entered into a contract where 

the city agreed to provide the park’s mowing and 

snowplowing for the county for $30,000. The city 

deposited the $30,000 into the airport’s fund. The 

airport’s cost of providing these services was 

$26,000. Based on this information, the airport 

would report the following: County B, Department 

of Parks, “Mowing and Snowplowing,” “N,” 

“FMV,” $26,000, None, $30,000. 

Filing Instructions: 

 Signature and date. The airport’s principal 

financial officer must sign the report. 

 Printed name and telephone number. Please 

complete. 

 Title. Please complete. 

 Mailing instructions. Please mail the report to 

the address specified in AC paragraph 12b. 

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