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Methodology for Determining Change in Operating Expense (SIFL)

About this Document

The Department of Transportation has continued to calculate the Standard Industry Fare Level (SIFL) adjustment factor to aid in its evaluation of carrier pricing in the free market. The SIFL is also used by the Internal Revenue Service in imputing the value of free transportation provided on corporate aircraft.

This document includes the most recent six-month SIFL computation.

Updated: Monday, August 11, 2014