Which items are included in the pro rata sharing of flight-sharing expenses for private pilots?

• A. Fuel and oil, rental fees, and airport expenditures
• B. Ground transportation only
• C. Insurance and maintenance
• D. Crew salaries

Answer: (A)

In flight-sharing, only costs that directly vary with the flight and are incurred specifically for that trip can be shared pro rata. The best items to include are fuel and oil used on the flight, the aircraft rental or hourly operating charge, and airport expenditures like landing or other charges tied to that flight. These costs are consumed or incurred because of that particular flight, so they’re appropriate to divide between the pilot and passenger according to flight time or usage. Costs such as ground transportation are not tied to the flight itself, and ongoing or fixed costs like insurance, maintenance, or crew salaries aren’t charged per individual flight, so they aren’t included in pro rata sharing.