14 CFR §271.3
In establishing the subsidy for an air carrier providing essential air service at an eligible place, the Department will consider the following:
- (a)The reasonable projected costs of a carrier in serving that place;
- (b)The carrier's reasonable projected revenues for serving that place;
- (c)The appropriate size of aircraft for providing essential air service at that place; and
- (d)A reasonable profit for a carrier serving that place.