41 CFR 102-33.435 - What CAS cost and utilization data must we report?
You must report:
(a) The costs and flying hours for each CAS aircraft you hire;
(b) The costs and contractual periods for related aviation services that you hire (by contract or through an Inter-service support agreement (ISSA)).
You should not report related aviation services that you hire commercially in support of Federal aircraft. “Federal” aircraft are by definition owned aircraft. The agency that owns the aircraft is responsible for capturing all cost and utilization data and is required to report this data in GSA's FAIRS. See the U.S. Government Aircraft Cost Accounting Guide (CAG), which is available from GSA at http://www.gsa.gov/aviationpolicy.