<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee180390ae5">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2007-06-08</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>14 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GAO-07-773R</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-773R</identifier>
<identifier type="local">P0b002ee180390ae5</identifier>
<identifier type="former package identifier">f:d07773r</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-24</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GAO-07-773R</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GAO-07-773R</accessId>
 <reportNumber>GAO-07-773R</reportNumber>
 <subject>Air traffic control systems</subject>
 <subject>Allocation (Government accounting)</subject>
 <subject>Authorization</subject>
 <subject>Commercial aviation</subject>
 <subject>Comparative analysis</subject>
 <subject>Cost analysis</subject>
 <subject>Energy costs</subject>
 <subject>Excise taxes</subject>
 <subject>Fuel taxes</subject>
 <subject>Prices and pricing</subject>
 <subject>Proposed legislation</subject>
 <subject>Tax administration</subject>
 <subject>User fees</subject>
 <subject>Policy evaluation</subject>
 <subject>International organizations</subject>
 <type>Correspondence</type>
 <accountNo>A70497</accountNo>
</extension>
<titleInfo>
 <title>Federal Aviation Administration: Cost Allocation Practices and Cost Recovery Proposal Compared with Selected International Practices</title>
</titleInfo>
<abstract>Anticipating the expiration of the Federal Aviation
Administration&apos;s (FAA) current authorization at the end of fiscal
year 2007, the administration submitted a proposal on February	 
14, 2007, for reauthorizing FAA and the excise taxes that fund	 
most of its budget. This proposal would introduce cost-based	 
charges for commercial users of air traffic control services,	 
eliminate many current taxes, substantially raise fuel taxes for 
general aviation users to pay for their use of air traffic	 
control services, and charge commercial and general aviation	 
users a fuel tax to pay primarily for airport capital		 
improvements. In January 2007, FAA released the results of a	 
recently completed cost allocation study in support of the	 
administration&apos;s proposal for transitioning to user fees. FAA and
the administration used this study to determine the factors that 
drive the costs of providing air traffic control services,	 
allocate these costs to various users of air traffic control	 
services, and support the development of alternative methods to  
recover those costs. On March 21, 2007, we testified before the  
House Subcommittee on Aviation, providing our observations on	 
selected changes to FAA&apos;s funding and budget structure contained 
in the administration&apos;s reauthorization proposal. As requested,  
we are also providing comparative information to further assist  
Congress in considering FAA&apos;s funding proposal. Accordingly, we  
addressed the following question: How do the proposed practices  
for allocating and recovering the cost of FAA&apos;s air traffic	 
control operations compare to the practices of other countries?</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-773R/html/GAOREPORTS-GAO-07-773R.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-773R/pdf/GAOREPORTS-GAO-07-773R.pdf</url>
</location>
<identifier type="preferred citation">GAO-07-773R</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-773R</url>
</location>
<note>Correspondence</note>
<extension>
 <searchTitle>GAO-07-773R; Federal Aviation Administration: Cost Allocation Practices and Cost Recovery Proposal Compared with Selected International Practices;
            </searchTitle>
</extension>
<subject>
 <topic>Air traffic control systems</topic>
 <topic>Allocation (Government accounting)</topic>
 <topic>Authorization</topic>
 <topic>Commercial aviation</topic>
 <topic>Comparative analysis</topic>
 <topic>Cost analysis</topic>
 <topic>Energy costs</topic>
 <topic>Excise taxes</topic>
 <topic>Fuel taxes</topic>
 <topic>Prices and pricing</topic>
 <topic>Proposed legislation</topic>
 <topic>Tax administration</topic>
 <topic>User fees</topic>
 <topic>Policy evaluation</topic>
 <topic>International organizations</topic>
</subject>
</mods>