The following are Indirect Operating Expense- Reservation and Sales categories for . There are also links below that will allow users to drill down further and determine what actually composes these categories. As a reminder
- Directly Assignable to Passenger Although this is somewhat vague, it can be helpful. Whenever an airline needs to dedicate resources to guide or handle the passenger reservations or sales that could be considered this.
- Directly Assignable to Baggage and Cargo Similar to the previous bullet except that this refers to resources that are assigned to handling Cargo.
- Not Directly Assignable