F-30 Report - Operating Expenses

Navigation: ETMS > Compliance > NTD Reporting > NTD Reports


The USOA provides a detailed explanation of each function and object class in the NTD. In the Annual Report, the NTD identifies USOA object classes with an assigned code or number. For example, the USOA assigns the number 5015 to the Fringe Benefits object class. Agencies may navigate the USOA by searching the name, number of a function, or object class.

The F-30 Report shows the Operating Expenses information. The data can be filtered by a Fiscal Year and Mode.

The Operating Expenses table at the very top lists expenses amounts organized in several columns: Vehicle Operations, Vehicle Maintenance, Facility Maintenance, General Administration, and Total. This is broken down by Labor, Services, Materials and Supplies, Utilities, Taxes, etc.

Operating Expense Functions

A function is an activity a transit agency performs. The NTD Annual Report for Full Reporters uses four basic functions:

  • Vehicle Operations
  • Vehicle Maintenance
  • Facility Maintenance
  • General Administration

Operating Expense Object Classes

Object classes are specific groups of expenses that the USOA defines. The NTD uses the following object classes for Full Reporters:

  • Labor (5010)
    • Operators’ Salaries and Wages (5011)
    • Operators’ Paid Absences (5012)
    • Other Salaries and Wages (5013)
    • Other Paid Absences (5014)
    • Fringe Benefits (5015)
  • Services (5020)
  • Materials and Supplies (5030)
    • Fuel and Lubricants (5031)
    • Tires and Tubes (5032)
    • Other Materials and Supplies (5039)
  • Utilities (5040)
  • Casualty and Liability Costs (5050)
  • Taxes (5060)
  • Purchased Transportation Expenses (5100)
    • Purchased Transportation in Report (5101)
    • Purchased Transportation Filing Separate Report (5102)
  • Miscellaneous Expenses (5090)
  • Americans with Disabilities Act of 1990-Related Expenses (5910)


Was this article helpful?

Articles in this section

New to the Help Center?
Review the Help Center guide
Help Center Feedback
Have a suggestion for new content or how we can improve the Help Center? Let us know!