14 CFR §291.43

1. (a)Total operating revenue, categorized as follows:
   1. (1)Transport revenues from the carriage of property in scheduled and nonscheduled service;
   2. (2)Transport revenues from the carriage of mail in scheduled and nonscheduled service; and
   3. (3)Transport-related revenues;
2. (b)Total operating expenses;
3. (c)Operating profit or loss, computed by subtracting the total operating expenses from the total operating revenues; and
4. (d)Net income, computed by subtracting the total operating and nonoperating expenses, including interest expenses and income taxes, from the total operating and nonoperating revenues.