You must account for the operations and ownership costs of your Government aircraft, including your Unmanned Aircraft Systems (UAS), as described in the ``U.S. Government Aircraft Cost Accounting Guide'' (CAG), available at (http://www.gsa.gov/aviationpolicy), which follows OMB Circular A-126 (http://www.whitehouse.gov/omb). To account for aircraft costs, you must do at least the following:
(a) Justify acquisitions to support the agency's aviation program;
(b) Justify the use of Government aircraft in lieu of commercially available aircraft, and the use of one Government aircraft in lieu of another;
(c) Develop a variable cost rate for each aircraft or aircraft type (i.e., make and model) in your inventory;
(d) Recover the costs of operating Government aircraft;
(e) Determine the cost effectiveness of various aspects of agency aircraft programs; and
(f) Accumulate aircraft program costs following the procedures defined in the CAG, available at (http://www.gsa.gov/aviationpolicy).