Special accounting schemes are always agreed on an individual
basis and should take individual circumstances into account. There
is therefore no “standard” scheme. There are, however,
four main types:
| Type…. | Where an aircraft operator…. |
| Transaction based | accounts on a transaction basis, but makes use of information not shown on the same or a conjunction ticket to help determine liability. |
| Sampling | uses statistical sampling to help determine liability |
| Passenger survey | surveys passengers to help determine liability. |
| Provisional | makes a provisional estimate of liability and then carries out an adjustment once better data become available |
These types of scheme are not mutually exclusive - an
operator may use any or all of these methods for some or all
passengers.
Although most schemes will fall into one or more of the above
categories, other methods may be acceptable. If an operator
proposes a method which is not similar to one of the above, the CAT
is to be informed. In general, if a method complies fully with the
legislation, is fair and is accurate then it should be
accepted.
