14 C.F.R. § 399.42 Flight equipment depreciation and residual values.
Title 14 - Aeronautics and Space
For rate-making purposes, for air carriers receiving subsidy under section 406 of the Act, it is the policy of the Board that flight equipment depreciation will be based on the conventional straight-line method of accrual, employing the service lives and residual values set forth below: [PS–54, 38 FR 24643, Sept. 10, 1973, as amended by PS–99, 45 FR 82625, Dec. 16, 1980]
Title 14: Aeronautics and Space
PART 399—STATEMENTS OF GENERAL POLICY
Subpart C—Policies Relating to Rates and Tariffs
§ 399.42 Flight equipment depreciation and residual values.
[In percent]------------------------------------------------------------------------ Service life in Residual value as years percent of cost------------------------------------------------------------------------Turbofan equipment: 4-engine.................................. 14 2 3-engine.................................. 14 2 2-engine.................................. 14 2Turbojet equipment: 4-engine.................................. 10 5 2-engine.................................. 10 5Turboprop equipment: 4-engine.................................. 12 5 2-engine.................................. 10 15Wide-body equipment: 4-engine.................................. 16 10 3-engine.................................. 16 10------------------------------------------------------------------------
