BE-37 U.S. Airline Operators Foreign Revenues and Expenses

FORM

BE-37

(REV. 01/2022)

OMB No. 0608-0011: Approval Expires 12/31/2024
BE-37 Identification Number

QUARTERLY SURVEY OF U.S. AIRLINE OPERATORS’
FOREIGN REVENUES AND EXPENSES
FORM BE-37
Due date:
Within 30 days of the close of each quarter.

Name and address of U.S. Airline Operator
10001

Company Name:
0

Electronic filing:
www.bea.gov/efile

10002

Mail via U.S. Postal Service:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233

Attention:
0

10003

Address:
0

10004

Send via Private Express Delivery:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746

City,

10004_1

0

State

10004_2

Zip

Assistance:
E-mail: be-37help@bea.gov
Telephone: (301) 278-9301
Copies of blank forms: www.bea.gov/ssb

Fax reports to:
(301) 278-9505

BE-37 Filing Requirements:
A response is required if you are notified by BEA about this survey. A BE-37 survey must be completed in its entirety by U.S. airline
operators engaged in the international transportation of passengers, or of U.S. export freight, or the transportation of freight or
passengers between two foreign points, if total covered revenues or total covered expenses were $500,000 or more in the previous
year, or are expected to be $500,000 or more during the current year. See the General Instructions on page 8 for more information on
who must report and reporting requirements.
Authority, Confidentiality, Penalties:
This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat. 2059,
22 U.S.C. 3101-3108, as amended). The filing of reports is mandatory, and the Act provides that your report to BEA is confidential.
Persons who fail to report may be subject to penalties. See page 8 for additional details.

Contact Information
Provide information of person to consult about this report:
Name
00090

0

Telephone Number
10005

0

—

(—

— —) — — — - — — — —

Fax Number
10006

0

—) —

——-————

(—

Extension

————

E-mail Address
10007

0

NOTE: BEA uses a Secure Messaging System to correspond with you via encrypted message to discuss questions relating to this form.
We may use your e-mail address for survey-related announcements and to inform you about secure messages. When communicating
with BEA by e-mail, please do not include any confidential business or personal information.
Certification
The undersigned official certifies that this report has been prepared in accordance with the applicable instructions, is complete, and is
substantially accurate including estimates that may have been provided.
Signature of Authorized Official

Date

Telephone Number
10009

Name
10008

0

Title

1

(—

—

—) —

——-————

Extension

————

Part I- Identification of U.S. Airline Operator
1 What is the U.S. airline operator’s quarter covered in this report?
Month

Day

Year

10010 1

Beginning date. . . . .

__ __ / __ __ / __ __ __ __
Month

Day

Year

10011 1

Ending date . . . . . . .

__ __ / __ __ / __ __ __ __

2 Check
Check the box that best describes the status of the U.S. airline operator during the reporting period identified in
question 1 .
10012

1
1

1 ■ In existence the entire reporting period – Continue to the next question.

2 ■ In existence during only part of the reporting period – Continue filling out this form for the portion of the reporting

period your company was in existence and, in the comments section below, explain why your company did not exist
for a part of the period.
1
3 ■ Not in existence during the reporting period – In the comments section below, explain why your company was not in
existence during the reporting period. Please return form according to instructions on page 1.
3

What is the two-character International Air Transport Association (IATA) code for this airline?

10013 0

4
10014

What is the three-character International Civil Aviation Organization (ICAO) code for this airline?
0

➙ Continue to the next page
●

Comments

Page 2

FORM BE-37 (REV. 01/2022)

Part II- Determination of Reporting Status
5 Did the U.S. airline operator have any of the following covered transactions during the reporting period specified in
Question 1 ? (See reporting instructions on pages 4 and 6 for a full description of covered transactions.)

Covered Transactions
Report
on

REVENUES
In-flight sales revenue from food, beverages, Wi-Fi, telephone, etc. on flights originating from, or destined to,
points outside the United States

■ Yes

■ No

Page 4

Revenue from carriage of export freight and express from the United States to points outside the United States

■ Yes

■ No

Page 5

Revenue from carriage of freight and express originating from, and destined to, points outside the United States

■ Yes

■ No

Page 5

With-crew aircraft leasing expenses paid to foreign-based entities

■ Yes

■ No

Page 6

Expenses incurred outside the United States other than aircraft leasing expenses

■ Yes

■ No

Page 7

EXPENSES

6 Did you mark yes for any of the items listed above?
11010 1
1

1 ■ Yes – Continue to Question

7 .

2 ■ No – STOP HERE and return the survey according to the instructions on page 1.

7 Were the U.S. airline operator’s total covered revenues or total covered expenses $500,000 or more in the prior year, or
are they expected to be $500,000 or more during the current year?
11011 1
1

1 ■ Yes – Skip Question

8 and continue to Question 9

2 ■ No – Continue to Question

on the next page.

8 .

8 If the U.S. airline operator had revenues or expenses below the mandatory reporting threshold, and you choose not to
report them voluntarily on pages 4-7, please report the U.S. airline operator’s total covered revenues and expenses in the
boxes below. Please only report transactions that occurred during the reporting period identified in Question 1 .
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item.
$

Thous.

Dols.

1

EXAMPLE – If amount is $324,999.00, report as........................................................................
Revenues
$
11012

Thous.

$

000

Thous.

Dols.

2

000

$

000

➙ Continue to the next page if you answered “Yes” to Question
●

FORM BE-37 (REV. 01/2022)

325

$

Expenses
Dols.

1

$

2

7

Page 3

Part III- U.S. Airline Operator’s Revenues
9

Did the U.S. airline operator transport any passengers to and/or from the United States during the reporting period?

11013 1
1

1 ■ Yes – Follow the instructions below to complete the reporting schedule.
2 ■ No – Skip to Question

10 .

In the table below, report the total number of passengers transported to and/or from the United States during the
reporting period, as well as any corresponding in-flight sales revenue. Report values based on the flight’s origin from,
or destination to, the specified regions outside the United States.
Allocate values among the three regions identified in column 1 of the table based on the flight’s origin or destination. The three
regions identified are identical with those outlined in the regional airline reporting system established in 14 CFR 241.21(g), as
reported to the U.S. Department of Transportation. NOTE: per the regional airline reporting system guidelines, passengers and inflight sales to passengers on flights originating from, or destined to Canada are treated as “domestic” and should NOT be reported
in the table below.
In column 2, report the number of passengers transported to and/or from the United States based on the flight’s origin from, or
destination to, points outside the United States.
In column 3, report the U.S. airline operator’s corresponding in-flight sales revenues for items consumed during the flight by aircraft
passengers. Include such items as food and beverage sales, Wi-Fi, telephone calls, etc. Report sales revenues based on the
flight’s origin from, or destination to, the specified regions outside of the United States. Do not include onboard duty-free items as
in-flight sales.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as 325. 50,000 passengers should be
reported as 50.

Passenger Transportation and In-Flight Sales Revenue
Passengers transported to/from the
United States (Report in thousands)
(2)

Region
(1)
11014 1

Atlantic Ocean

#

2

000

11015 1

Pacific Ocean

#
#

000

#

000

$

000

2

000

11017 1

Total

$

2

11016 1

Latin American Areas

In-flight sales revenues
(Report in thousands)
(3)

$

000

2

000

$

000

10 Did the U.S. airline operator have any revenue from the carriage of export freight and express during the reporting
period?

11018 1
1

1 ■ Yes – Continue to the next page.

2 ■ No – Skip to Question 11 on page 6.

➙ Continue to the next page
●

Page 4

FORM BE-37 (REV. 01/2022)

Schedule A- U.S. Airline Operator’s Revenues
On Schedule A below, report the U.S. airline operator’s revenues from carriage of export freight and express by country of destination. Report all countries where the transactions occurred. Use the overflow sheets provided to report
additional countries and amounts. (eFile users—select “Add overflow” from the Report Homepage).
In column 1, write or select the country of the freight/express’ destination (i.e. where the U.S. airline operator unloads the freight).
In column 2, report total revenue derived from the country selected in column 1 from common and contract carriage of export freight
and express originating from inside the United States and destined to points outside the United States. Include revenues from charter
contracts.
In column 3, report total revenue derived from the country selected in column 1 from common and contract carriage of freight and
express originating from, and destined to, points outside the United States.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item.

Schedule A- Export Freight and Express Revenues
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

A101
A102
A103
A104
A105
A106
A107
A108
A109
A110
A111
A112
A113
A114
A115
A116
A117
A118
A119
A120

Country of destination
(1)

From outside
the U.S. to
points outside
the U.S.
(3)

From inside the
U.S. to points
outside the U.S.
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

A100 2

Total all countries this page.................................. $

000
000
000
000
000
000
000
000
000
000
000

3

$

3

$

3

$

3

$
3

000
000
000
000

$

000

3

000

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000

000

3

000

000

3

000

000
000
000
000
000
000
000
000

$
$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000
000
000
000

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).

FORM BE-37 (REV. 01/2022)

Page 5

Part IV- U.S. Airline Operator’s Foreign Expenses
11 What were the U.S. airline operator’s with-crew aircraft leasing expenses from foreign-based entities during the
reporting period?
Only report with-crew airline leasing expenses from foreign-based entities, regardless of where the expenses were incurred. Do
not include expenses for aircraft leased without crew (operated by you), or leasing of aircraft from entities headquartered in the
United States. Do not include financial-type leases.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0.
Do not enter amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as $325.
$ Mil.

Thous.

Dols.

11019 1

$

000

12 Did the U.S. airline operator have any operating expenses (other than aircraft leasing) in foreign countries during the
reporting period?

11020

1
1

1 ■ Yes – Continue to the next page.

2 ■ No – STOP HERE and return the survey according to the instructions on page 1.

➙ Continue to the next page if you answered “Yes” to Question 12
●

Page 6

FORM BE-37 (REV. 01/2022)

Schedule B- U.S. Airline Operator’s Foreign Expenses
On Schedule B below, report the U.S. airline operator’s expenses incurred in foreign countries (excluding aircraft
leasing expenses). Report all countries where the transactions occurred. Use the overflow sheets provided to report
additional countries and amounts. (eFile users—select “Add overflow” from the Report Homepage).
In column 1, write or select the country where the airline operator’s expenses occurred.
In column 2, include only expenses for fuel and oil purchased outside the United States.
In column 3, include all other expenses, such as port or landing fees; air traffic control services paid to foreign governments; aircraft
modification and overhauls; all costs incurred in the operation of general headquarters, divisional offices, airline ticket offices; and all
other costs for operation of freight and passenger facilities located in foreign countries. Include wages and salaries paid abroad to
personnel; agents’ and brokers’ fees and commissions for arrangement of freight and passenger transportation; aircraft handling and
terminal services, such as repair, maintenance, storage, and cleaning; freight and passenger handling services; and other airport
terminal expenses. These costs should cover, for example, catering, crew expenses (hotel and per diem), rent, utilities, legal fees,
telephone and other communications equipment, and rental of tangible property except aircraft.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as $325.

Schedule B- U.S. Airline Operator’s Foreign Expenses
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

B101
B102
B103
B104
B105
B106

B109
B110
B111
B112
B113
B114
B115
B116
B117
B118
B119
B120

All other
expenses
(3)

Fuel expenses
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

B107
B108

Name of foreign country
(1)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

B100 2

Total all countries this page.................................. $

000

3

000

3

000

000

3

000

000

3

000

000

$
$
$
$

3

$

000

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).
FORM BE-37 (REV. 01/2022)

Page 7

QUARTERLY SURVEY OF U.S. AIRLINE OPERATORS’
FOREIGN REVENUES AND EXPENSES
BE-37 General Instructions
Public reporting burden for this BE-37 report is estimated to
average 5 hours per response. This burden includes time for
reviewing instructions, searching existing data sources, gathering
and maintaining the data needed, and completing and reviewing
the collection of information. Send comments regarding this
burden estimate to Director, Bureau of Economic Analysis (BE1), 4600 Silver Hill Rd., Washington DC 20233; and to the Office
of Management and Budget, Paperwork Reduction Project 06080011, Washington, DC 20503.
Purpose — Reports are required to obtain data for use in
estimating the international transactions accounts of the United
States.
Authority — This survey is being conducted under the authority
of the International Investment and Trade in Services Survey Act
(P.L. 94-472, 90 Stat. 2059, 22 U.S.C. 3101-3108, as amended—
hereinafter “the Act”), and the filing of reports is mandatory under
Section 5(b)(2) of the Act (22 U.S.C. 3104). Regulations for the
survey may be found in 15 CFR Part 801.
Penalties — Whoever fails to report may be subject to a civil
penalty and to injunctive relief commanding such person to
comply, or both. These civil penalties are subject to inflationary
adjustments. Those adjustments are found in 15 CFR 6.4.
Whoever willfully fails to report shall be fined, and, if an
individual, may be imprisoned for not more than one year, or
both. Any officer, director, employee, or agent of any corporation
who knowingly participates in such violations, upon conviction,
may be punished by a like fine, imprisonment, or both. (See
22 U.S.C. 3105.) Notwithstanding the above, a U.S. person is
not subject to any penalty for failure to report if a valid Office of
Management and Budget (OMB) control number is not displayed
on the form; such a number (0608-0011) is displayed at the top of
the first page of this form.
Confidentiality — The Act provides that your report to this
Bureau is CONFIDENTIAL and may be used only for analytical
or statistical purposes. Without your prior written permission,
the information filed in your report CANNOT be presented in
a manner that allows it to be individually identified. Your report
CANNOT be used for purposes of taxation, investigation, or
regulation. Copies retained in your files are immune from legal
process. Per the Cybersecurity Enhancement Act of 2015, your
data are protected from Cybersecurity risks through security
monitoring of the BEA information systems.
Who is to Report and General Coverage
Who must report — A response is required from each U.S.
airline operator that was notified by BEA about the survey.
a. A complete BE-37 report is required from each U.S. airline
operator that engaged in the international transportation of
passengers or of U.S. export freight, or the transportation of
freight or passengers between two foreign points, and had
total covered revenues OR total covered expenses that were
$500,000 or more during the previous year or are expected to
be $500,000 or more during the current year.

Page 8

b. A U.S. airline operator that had total covered revenues
AND total covered expenses below the reporting threshold
must complete pages 1-3, and is only required to report
total revenues and expenses in question 8. The U.S.
airline operator also has the option of providing additional
information, on a voluntary basis, on pages 4-7.
c. A U.S. airline operator that had no transactions of the types
covered must complete pages 1-3.
How to report — Use this form to report revenues and
expenses in accordance with the specific instructions on pages
4-7. Report all amounts in thousands ($324,999.00 should
be reported as 325. A passenger count of 750,000 should be
reported as 750.).
Estimates — If actual figures are not available, supply
estimates and label them as such.
Where to send reports — To file a report electronically, see
our website at www.bea.gov/eFile for details.
Send via U.S. Postal Service:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233
Deliver via private express delivery:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746
Fax to:
(301) 278-9505
Frequency — A separate report should be completed for each
calendar quarter, and filed within 30 days after the end of the
quarter.
Assistance — For assistance in filing this report, call (301)
278–9301 Monday to Friday from 8:30 a.m. to 5:00 p.m. eastern
time.
Definitions
United States — When used in a geographic sense, means
the 50 states, the District of Columbia, the Commonwealth of
Puerto Rico, and all territories and possessions of the United
States.
Foreign — When used in a geographic sense, means that
which is situated outside the United States or which belongs to or
is characteristic of a country other than the United States.

FORM BE-37 (REV. 01/2022)

Overflow Sheet for Schedule A- U.S. Airline Operator’s Revenues
On Schedule A below, report the U.S. airline operator’s revenues from carriage of export freight and express by country of
destination. Report all countries where the transactions occurred.
In column 1, write or select the country of the freight/express’ destination (i.e. where the U.S. airline operator unloads the freight).
In column 2, report total revenue derived from the country selected in column 1 from common and contract carriage of export freight
and express originating from inside the United States and destined to points outside the United States. Include revenues from charter
contracts.
In column 3, report total revenue derived from the country selected in column 1 from common and contract carriage of freight and
express originating from, and destined to, points outside the United States.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item.

Schedule A- Export Freight and Express Revenues
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

A201
A202
A203
A204
A205
A206
A207
A208
A209
A210
A211
A212
A213
A214
A215
A216
A217
A218
A219
A220

Country of destination
(1)

From outside
the U.S. to
points outside
the U.S.
(3)

From inside the
U.S. to points
outside the U.S.
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

A200 2

Total all countries this page.................................. $

000
000
000
000
000
000
000
000
000
000
000

3

$

3

$

3

$

3

$
3

000
000
000
000

$

000

3

000

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000

000

3

000

000

3

000

000
000
000
000
000
000
000
000

$
$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000
000
000
000

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).

FORM BE-37 (REV. 01/2022)

Page 5

Overflow Sheet for Schedule A- U.S. Airline Operator’s Revenues
On Schedule A below, report the U.S. airline operator’s revenues from carriage of export freight and express by country of
destination. Report all countries where the transactions occurred.
In column 1, write or select the country of the freight/express’ destination (i.e. where the U.S. airline operator unloads the freight).
In column 2, report total revenue derived from the country selected in column 1 from common and contract carriage of export freight
and express originating from inside the United States and destined to points outside the United States. Include revenues from charter
contracts.
In column 3, report total revenue derived from the country selected in column 1 from common and contract carriage of freight and
express originating from, and destined to, points outside the United States.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item.

Schedule A- Export Freight and Express Revenues
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

A301
A302
A303
A304
A305
A306
A307
A308
A309
A310
A311
A312
A313
A314
A315
A316
A317
A318
A319
A320

Country of destination
(1)

From outside
the U.S. to
points outside
the U.S.
(3)

From inside the
U.S. to points
outside the U.S.
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

A300 2

Total all countries this page.................................. $

000
000
000
000
000
000
000
000
000
000
000

3

$

3

$

3

$

3

$
3

000
000
000
000

$

000

3

000

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000

000

3

000

000

3

000

000
000
000
000
000
000
000
000

$
$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000
000
000
000

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).

FORM BE-37 (REV. 01/2022)

Page 5

Overflow Sheet for Schedule A- U.S. Airline Operator’s Revenues
On Schedule A below, report the U.S. airline operator’s revenues from carriage of export freight and express by country of
destination. Report all countries where the transactions occurred.
In column 1, write or select the country of the freight/express’ destination (i.e. where the U.S. airline operator unloads the freight).
In column 2, report total revenue derived from the country selected in column 1 from common and contract carriage of export freight
and express originating from inside the United States and destined to points outside the United States. Include revenues from charter
contracts.
In column 3, report total revenue derived from the country selected in column 1 from common and contract carriage of freight and
express originating from, and destined to, points outside the United States.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item.

Schedule A- Export Freight and Express Revenues
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

A401
A402
A403
A404
A405
A406
A407
A248
A409
A410
A411
A412
A413
A414
A415
A416
A417
A418
A419
A420

Country of destination
(1)

From outside
the U.S. to
points outside
the U.S.
(3)

From inside the
U.S. to points
outside the U.S.
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

A400 2

Total all countries this page.................................. $

000
000
000
000
000
000
000
000
000
000
000

3

$

3

$

3

$

3

$
3

000
000
000
000

$

000

3

000

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000

000

3

000

000

3

000

000
000
000
000
000
000
000
000

$
$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

3

$

000
000
000
000
000
000
000
000

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).

FORM BE-37 (REV. 01/2022)

Page 5

Overflow Sheet for Schedule B- U.S. Airline Operator’s Foreign Expenses
On Schedule B below, report the U.S. airline operator’s expenses incurred in foreign countries (excluding aircraft

leasing
expenses). Report all countries where the transactions occurred.
In column 1, write or select the country where the airline operator’s expenses occurred.
In column 2, include only expenses for fuel and oil purchased outside the United States.
In column 3, include all other expenses, such as port or landing fees; air traffic control services paid to foreign governments; aircraft
modification and overhauls; all costs incurred in the operation of general headquarters, divisional offices, airline ticket offices; and all
other costs for operation of freight and passenger facilities located in foreign countries. Include wages and salaries paid abroad to
personnel; agents’ and brokers’ fees and commissions for arrangement of freight and passenger transportation; aircraft handling and
terminal services, such as repair, maintenance, storage, and cleaning; freight and passenger handling services; and other airport
terminal expenses. These costs should cover, for example, catering, crew expenses (hotel and per diem), rent, utilities, legal fees,
telephone and other communications equipment, and rental of tangible property except aircraft.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as $325.

Schedule B- U.S. Airline Operator’s Foreign Expenses
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

B201
B202
B203
B204
B205
B206

B209
B210
B211
B112
B213
B214
B215
B216
B217
B218
B219
B220

All other
expenses
(3)

Fuel expenses
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

B207
B208

Name of foreign country
(1)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

B200 2

Total all countries this page.................................. $

000

3

000

3

000

000

3

000

000

3

000

000

$
$
$
$

3

$

000

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).
FORM BE-37 (REV. 01/2022)

Page 7

Overflow Sheet for Schedule B- U.S. Airline Operator’s Foreign Expenses
On Schedule B below, report the U.S. airline operator’s expenses incurred in foreign countries (excluding aircraft

leasing
expenses). Report all countries where the transactions occurred.
In column 1, write or select the country where the airline operator’s expenses occurred.
In column 2, include only expenses for fuel and oil purchased outside the United States.
In column 3, include all other expenses, such as port or landing fees; air traffic control services paid to foreign governments; aircraft
modification and overhauls; all costs incurred in the operation of general headquarters, divisional offices, airline ticket offices; and all
other costs for operation of freight and passenger facilities located in foreign countries. Include wages and salaries paid abroad to
personnel; agents’ and brokers’ fees and commissions for arrangement of freight and passenger transportation; aircraft handling and
terminal services, such as repair, maintenance, storage, and cleaning; freight and passenger handling services; and other airport
terminal expenses. These costs should cover, for example, catering, crew expenses (hotel and per diem), rent, utilities, legal fees,
telephone and other communications equipment, and rental of tangible property except aircraft.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as $325.

Schedule B- U.S. Airline Operator’s Foreign Expenses
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

B301
B302
B303
B304
B305
B306

B309
B310
B311
B312
B213
B314
B315
B316
B317
B318
B319
B320

All other
expenses
(3)

Fuel expenses
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

B307
B308

Name of foreign country
(1)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

B300 2

Total all countries this page.................................. $

000

3

000

3

000

000

3

000

000

3

000

000

$
$
$
$

3

$

000

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).
FORM BE-37 (REV. 01/2022)

Page 7

Overflow Sheet for Schedule B- U.S. Airline Operator’s Foreign Expenses
On Schedule B below, report the U.S. airline operator’s expenses incurred in foreign countries (excluding aircraft

leasing
expenses). Report all countries where the transactions occurred.
In column 1, write or select the country where the airline operator’s expenses occurred.
In column 2, include only expenses for fuel and oil purchased outside the United States.
In column 3, include all other expenses, such as port or landing fees; air traffic control services paid to foreign governments; aircraft
modification and overhauls; all costs incurred in the operation of general headquarters, divisional offices, airline ticket offices; and all
other costs for operation of freight and passenger facilities located in foreign countries. Include wages and salaries paid abroad to
personnel; agents’ and brokers’ fees and commissions for arrangement of freight and passenger transportation; aircraft handling and
terminal services, such as repair, maintenance, storage, and cleaning; freight and passenger handling services; and other airport
terminal expenses. These costs should cover, for example, catering, crew expenses (hotel and per diem), rent, utilities, legal fees,
telephone and other communications equipment, and rental of tangible property except aircraft.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500 to 0. Do not enter
amounts in the shaded portion of each item. EXAMPLE – $324,999.00 should be reported as $325.

Schedule B- U.S. Airline Operator’s Foreign Expenses
BEA USE
ONLY

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

B401
B402
B403
B404
B405
B406

B409
B410
B411
B412
B413
B414
B415
B416
B417
B418
B419
B420

All other
expenses
(3)

Fuel expenses
(2)

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

B407
B408

Name of foreign country
(1)

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

B400 2

Total all countries this page.................................. $

000

3

000

3

000

000

3

000

000

3

000

000

$
$
$
$

3

$

000

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

000

3

000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Use the overflow sheets provided to report additional countries and amounts. (eFile users—select “Add overflow” from the
Report Homepage).
FORM BE-37 (REV. 01/2022)

Page 7