If your agency operates under a working capital fund, report your costs only when funds are disbursed. Only owners of mission sensitive data can see that data. Each agency shall appoint a principal and an alternate reviewer. The owning agency is also responsible for reporting any costs it incurs on the aircraft even while bailed to another agency. The using agency is responsible for reporting hours flown and any costs it incurs in the use of the aircraft.
Report costs only in one place.
If a particular cost might fit multiple categories, choose that which best represents the cost to your agency. Try to be consistent among all of your aircraft and from period to period. You may choose among several options for reporting parts and maintenance labor costs. You should decide whether fixed and variable costs are more meaningful to you or whether scheduled and unscheduled maintenance costs are more meaningful. Try to be consistent among all of your aircraft and from period to period.