5101 Purchased Transportation in Report

This object class includes the payments or accruals to sellers or providers of service, including fare revenues retained by the seller. The agency reports Purchased Transportation (PT) expenses in this object class when they report the associated service in their own NTD report. If the other party reports the service, the expenses belong to the object class Purchased Transportation Filing Separate Report (5102). The PT seller must provide a breakdown of the expense object classes, separated out by the four NTD functions (i.e., Vehicle Operations, Vehicle Maintenance, Facility Maintenance, and General Administration) according to the classifications defined throughout this document.

Please refer to Reporting Contractor Expenses for more information.