Cost Accounting

Well-managed cost accounting helps agencies make better strategic decisions and cut costs. GSA's Aircraft Cost Accounting Guide provides a powerful tool for Federal aviation managers to more effectively acquire, manage, and dispose of aircraft.

This guide helps aviation mangers:

  • Understand accounting requirements
  • Collect and analyze statistical data
  • Determine program cost-effectiveness
  • Report on aircraft costs
  • Account for aircraft costs
  • Justify new aircraft acquisitions
  • Recover the cost of operating an aircraft
  • Better communicate with accounting and finance staffs

To obtain a copy of the Aircraft Cost Accounting Guide, please contact aviationpolicy@gsa.gov

Last Reviewed: 2019-11-25