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Sample Refund Air Ticket Letter

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					                Industry Agents’ Handbook                                                                                                                                 Section 6


                                                                 Refunds and Exchanges



Refunds and Exchanges ............................................................................................................................................................ 2
     Rules for Refunding ........................................................................................................................................................... 2
     Refund/Exchange Notice (REN)........................................................................................................................................ 2
     Sample REN with Itemized Explanation ........................................................................................................................... 3
                     Reading a Linear........................................................................................................................................... 9
                     Complete Refund – No Penalty .................................................................................................................... 11
                     Partial Refund – Penalty ............................................................................................................................... 14
                     Complete Refund – ETREA – No Penalty ................................................................................................... 17
                     Refund of a Prepaid Ticket Advice (PTA) ................................................................................................... 19
                     Complete Refund of a Prepaid – Cash.......................................................................................................... 20
                     Refund of a Government Transportation ...................................................................................................... 22
                     Request (GTR).............................................................................................................................................. 22
     Refund Restriction for Certain Carriers ............................................................................................................................. 24
     Carrier Refund Department Telephone Numbers .............................................................................................................. 24
     Rules for Exchanging......................................................................................................................................................... 26
     Refund/Exchange Notice (REN)........................................................................................................................................ 26
                     Refund with Exchange (Old Ticket More Than New Ticket) – Penalty Applied......................................... 27
                     Old Ticket more than New Ticket - No Penalty ........................................................................................... 29
                     Refund with Exchange (Old Ticket More than New) Using ETREA – No Penalty ..................................... 31
                     Add Collect (Old Ticket More than New, with Refund Denied) – Penalty Collected.................................. 33
                     Even Exchange (with Residual Value on MCO) – No Penalty .................................................................... 35
                     Add Collect (with Residual Value on MCO) – Penalty Collected................................................................ 36
Carrier-issued Certificates and Vouchers.................................................................................................................................. 39
     Ticketing Instructions ........................................................................................................................................................ 39
                     Type A – Discount Certificate...................................................................................................................... 39
                     Type B – Voucher......................................................................................................................................... 39
     Reporting Instructions........................................................................................................................................................ 39
                     Type A – Discount Certificate................................................................................................................... 39
                     Type B – Voucher......................................................................................................................................... 39
     Carrier Instructions to Agents ............................................................................................................................................ 40
                     Type A – Discount Certificate – No REN Required..................................................................................... 41
                     Type B – Voucher – REN Required ............................................................................................................. 42
Split Payment Exchange............................................................................................................................................................ 43
     Purpose............................................................................................................................................................................... 43
     Procedure for Cash and Credit ........................................................................................................................................... 43
                     Credit Portion ............................................................................................................................................... 43
                     Cash Portion ................................................................................................................................................. 43
     Procedure for Two Credit Cards ........................................................................................................................................ 46
                     1st Credit Card.............................................................................................................................................. 46
                     2nd Credit Card ............................................................................................................................................ 46
     Example 2 - Two Credit Cards........................................................................................................................................... 47
Split Payment Refund ............................................................................................................................................................... 50
     Purpose............................................................................................................................................................................... 50
     Procedure for Cash and Credit ........................................................................................................................................... 50
                     Credit Portion ............................................................................................................................................... 50
                     Cash Portion ................................................................................................................................................. 50
     Procedure for Two Credit Cards ........................................................................................................................................ 53
                     1st Credit Portion.......................................................................................................................................... 53
                     2nd Credit Portion ........................................................................................................................................ 53

                                                                                                                                                                                 Page 1
Section 6                                                                          Industry Agents’ Handbook
                                              Refunds and Exchanges
This section defines and explains the rules and procedures for     Carrier’s Copy – The carrier’s copy is the multi-colored
refunding and/or exchanging ARC traffic documents (tickets,        page (green, gray, yellow and white) of the REN. It should be
MCOs, PTAs).                                                       stapled to all refunded traffic or support documents, and
                                                                   submitted as part of an IAR exception sales report to the ARC
Rules for Refunding                                                area bank. (See Section 10 for reporting details.)

Section X of the Agent Reporting Agreement, found in               Agent’s Copy – The agent’s copy is pink. You should retain
Section 80 of this handbook, specifies the rules for refunding     this copy for a minimum of two years.
ARC traffic documents:
                                                                   Passenger’s Copy – The passenger’s copy is white. Give it
"The agent may refund any fare or charge applicable to air         to the client for his or her records.
transportation only if sold by the Agent hereunder and for
which the Agent has issued an ARC traffic document. The            All of the administrative areas on the REN are color-coded
Agent shall make refund only to the person authorized to           pale green. All of the old ticket information is color-coded
receive the refund and in accordance with tariffs, rules,          white, new ticket data is yellow, and information requiring
regulations, and instructions issued by the carrier."              calculation or dealing with penalty/ administrative fees are
                                                                   gray.
In other words, you, the Agent, may refund ARC traffic
documents that you issued. You may refund only to the
person authorized to receive the refund (usually the                      The REN is available in both a manual and
                                                                       automated formats. All examples in this section
purchaser); and all refunds must be made to the original form
                                                                       use the manual format (stock # 2564), which was
of payment. For example, if the client purchased the ticket                     updated and available in 2001.
with a Visa credit card, you must refund the ticket to the same
Visa card used for the purchase. If, at the time of refund, the
original credit card account has been canceled, make the           Assembly
refund to that account, and the credit card company will
forward the refund to your client.                                 To assemble a REN, complete the necessary boxes, and write
                                                                   the word "refunded” across the face of the old flight coupons
With a refund transaction – complete or partial – the only         you are refunding. (Writing “refunded” on the coupons will
traffic documents involved are the old flight coupons. With        invalidate them – an important step, because otherwise, they
an exchange transaction, however, there are new documents          are still valid and can be used for travel.)
involved (along with the old flight coupons). New documents        Attach the refunded flight coupon(s) behind the REN, and
may be a new ticket auditor’s coupon and an MCO auditor’s          staple in the upper left-hand corner.
coupon.
                                                                   Please note that the taxes, fees, and charges shown in the
Before completing a refund transaction, you must ensure that       examples in Section 6 are current as of autumn, 2002, and are
the carrier will permit the refund. Many tickets have              for example purposes only. The federal government has the
restrictions that determine if a refund is permitted. If unsure,   ability to modify tax rates at any time. It is the responsibility
check with the individual carrier before issuing a refund.         of the agent to ensure that the correct taxes are collected,
                                                                   refunded, or exchanged on each document.
Refund/Exchange Notice (REN)
                                                                   CAUTION:       Any data regarding agent commissions
Purpose                                                            in this section are for illustration purposes only, and
                                                                   do not necessarily reflect the current policy for the
The Refund/Exchange Notice (REN) is designed to simplify           airline concerned.
and support the processing of cash and credit
refunds/exchanges by the area bank. Although not required          Please contact the carrier’s refund or revenue
for your electronic report, many agents use a REN when             accounting department to confirm all commission
completing any type of refund transaction; and be sure to          policies.
include the transaction in your weekly sales report.

Description

Cover Sheet – The cover sheet is white with a pale green
border.    It contains instructions for completing a
refund/exchange.


Page 2
               Industry Agents’ Handbook                                                                                                                                                       Section 6


Sample REN with Itemized Explanation
                    AMOUNT TO BE
                 REFUNDED/COLLECTED
               SUBJECT TO CARRIER AUDIT                      ARC                           REFUND/EXCHANGE NOTICE                                                        CARRIER’S COPY

                                                                                                                                                                                 AGENCY CODE NO.
        TOTAL COST OF ALL                           PASSENGER NAME                                                 CARD HOLDER/CORPORATE NAME
    A   NEWLY ISSUED
        AUDITOR’S COUPON(S)
                                            7                                          3                                                              4                                    1
    B
            BASE FAREOF
        REFUNDED/EXCHANGED
           DOCUMENT(S)                      8                 COMMISSION ON
                                                              NEW DOCUMENT(S)
                                                                                  FORM OF PAYMENT/ACCOUNT NUMBER


                                                                                                                                5
                                                                                                                                                                           DAY
                                                                                                                                                                                   TODAY’S
                                                                                                                                                                                   DATE
                                                                                                                                                                                      MONTH        YEAR



    C
                           CODE                          +
                                                                    14                                                                                                                     2
           INDIVIDUAL
             TAXES
               ON     CODE
                                          9C                  COMMISSION ON
                                                             ADMIN/PENALTY FEE
                                                                                           REFUNDED/EXCHANGED COUPON NUMBER(S)                               NEWLY ISSUED AUDITOR’S COUPON(S)
    D
                                          9D
           REFUNDED/
                                                         +
            EXCHANGED
           DOCUMENTS
           INCLUDING
                                                                   15                 FLT. CPNS     CARRIER                   FORM/SERIAL NO.             CARRIER       FORM/SERIAL NO.               CK
              PFC’s   CODE                               COMMISSION RETURNED
    E
                                          9E             ON OLD DOCUMENT(S)


                                                         -
                                                                   16
    F
            TOTAL COST OF
        REFUNDED/EXCHANGED
           DOCUMENT(S)
           (B + C + D + E)
                                          10                  COMMISSION DUE
                                                               TO/FROM YOU
                                                                                                                      19                                                    20
                                                         +
    G
                  BOX A
                  MINUS             +                    -          17
                  BOX F

        ADMIN OR PENALTY FEE
                                    -
                                          11                       TRANSACTION TYPE

                                          12
          PLUS ANY NON-                                                                                               UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
    H                               +
            REFUNDABLE
        AMOUNT FROM BOX G
                                                         STRAIGHT REFUND
                                                                                      6
                                                                                      6                       CODE      AMT         CODE        AMT   CODE       AMT     CODE        AMT
                                                         ADD COLLECT

    I
        AMOUNT COLLECTED FROM
         OR REFUNDED TO CLIENT
                  (G + H)
                                    +
                                    -     13             EVEN EXCHANGE                                                                          18
        SUBJECT TO CARRIER AUDIT
                                                         REFUND WITH EXCHANGE




                                         AGENCY CODE NO.                                    AGENCY CODE NO. – Enter the agency code number (also
1                                                                                           called the ARC number).


                                   DAY
                                          TODAY’S DATE
                                            MONTH             YEAR
                                                                                            TODAY’S DATE – Enter the date you complete the REN. Do
2                                                                                           not enter the date of issue for the ticket you are refunding.


                    PASSENGER NAME                                                          PASSENGER NAME – Enter the name of the passenger as it
3                                                                                           appears on the document to be refunded/exchanged.

                                                                                            CARD HOLDER/CORPORATE NAME – For credit card
                    CARD HOLDER/CORPORATE NAME
                                                                                            transactions, enter the name of the cardholder or corporate name,
4                                                                                           if it differs from the name of the passenger.


         FO O PAYM
           RM F   ENT/ACCO NTNUM
                          U     BER                                                         FORM OF PAYMENT/ACCOUNT NUMBER – Always
5                                                                                           refund to the original form of payment. For a credit refund, enter
                                                                                            the two-letter credit card designator (for example, VI for Visa) and
                                                                                            the account number. If the original form of payment was cash or
                                                                                            check, ARC encourages you to indicate such in the box.
                                                                                            If the transaction is an additional collection, indicate the
                                                                                            add/collect form of payment.
                                                                                            Note: For a refund, if the original credit card account number is
                                                                                            closed, you must still refund to that account number, and let the
                                                                                            credit card company handle the refund to your client.




                                                                                                                                                                                                     Page 3
Section 6                                                                                                                                                 Industry Agents’ Handbook

                                         T R A N S A C T IO N T Y P E                                 TRANSACTION TYPE – For a straight refund (complete or
 6                              S T R A IG H T R E F U N D
                                AD D C O LLEC T
                                                                                                      partial), where no new document is involved, check the STRAIGHT
                                EVEN EXCHANGE                                                         REFUND box. All other transaction types are for exchanges only.
                                R E F U N D W IT H E X C H A N G E




                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT                              ARC                          REFUND/EXCHANGE NOTICE                                                        CARRIER’S COPY

                                                                                                                                                                                     AGENCY CODE NO.
     TOTAL COST OF ALL                                    PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)
                                               7                                           3                                                              4                                    1
 B
         BASE FAREOF
     REFUNDED/EXCHANGED
        DOCUMENT(S)                            8                  COMMISSION ON
                                                                  NEW DOCUMENT(S)
                                                                                      FORM OF PAYMENT/ACCOUNT NUMBER


                                                                                                                                    5
                                                                                                                                                                               DAY
                                                                                                                                                                                       TODAY’S
                                                                                                                                                                                       DATE
                                                                                                                                                                                          MONTH        YEAR



 C
                        CODE                                 +
                                                                        14                                                                                                                     2
         INDIVIDUAL
           TAXES
             ON     CODE
                                           9C                     COMMISSION ON
                                                                 ADMIN/PENALTY FEE
                                                                                               REFUNDED/EXCHANGED COUPON NUMBER(S)                               NEWLY ISSUED AUDITOR’S COUPON(S)
 D
                                           9D
         REFUNDED/
                                                             +
          EXCHANGED
         DOCUMENTS
         INCLUDING
                                                                       15                 FLT. CPNS     CARRIER                   FORM/SERIAL NO.             CARRIER       FORM/SERIAL NO.               CK
            PFC’s   CODE                                     COMMISSION RETURNED
 E
                                           9E                ON OLD DOCUMENT(S)


                                                             -
                                                                       16
 F
         TOTAL COST OF
     REFUNDED/EXCHANGED
        DOCUMENT(S)
        (B + C + D + E)
                                           10                     COMMISSION DUE
                                                                   TO/FROM YOU
                                                                                                                          19                                                    20
                                                             +
 G
               BOX A
               MINUS                +                        -          17
               BOX F

     ADMIN OR PENALTY FEE
                                    -
                                           11                          TRANSACTION TYPE

                                           12
       PLUS ANY NON-                                                                                                      UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H                                  +
         REFUNDABLE
     AMOUNT FROM BOX G
                                                             STRAIGHT REFUND

                                                             ADD COLLECT
                                                                                          6                       CODE      AMT         CODE        AMT   CODE       AMT     CODE        AMT


 I
     AMOUNT COLLECTED FROM
      OR REFUNDED TO CLIENT
               (G + H)
                                    +
                                    -      13                EVEN EXCHANGE                                                                          18
     SUBJECT TO CARRIER AUDIT
                                                             REFUND WITH EXCHANGE




                                                                                                        BOX A – TOTAL COST OF ALL NEWLY ISSUED
     7                          A
                                        TOTAL COST OF ALL NEWLY
                                           TOTAL COST OF
                                                ISSUED
                                           NEW TICKET(S)
                                         AUDITOR’S COUPON(S)                                            AUDITOR’S COUPONS – For a straight refund, enter a
                                                                                                        zero, because there are no new documents.
                                                                                                        For an exchange, enter the total cost of the new auditor’s
                                                                                                        coupons (which may include new tickets and MCOs). Enter
                                                                                                        the total cost, which includes base fare and all taxes, fees,
                                                                                                        and charges. For a single new ticket, copy the total directly
                                                                                                        from the document.

                                                                                                        For multiple new documents, box A must equal the total of
                                                                                                        all documents(s) listed in the NEWLY ISSUED
                                                                                                        AUDITOR’S COUPON(S)box. Make sure that you add the
                                                                                                        totals together and enter the result in box A.

                                                                                                        When issuing an MCO for the residual value (difference
                                                                                                        between new and old tickets), the MCO is part of the value
                                                                                                        of the new documents, and it must be included in box A.


                                           BASE FAREOF
                                                                                                        BOX B – BASE FARE OF REFUNDED/EXCHANGED
     8                     B            REFUNDED/EXCHANGED
                                            DOCUMENT(S)                                                 DOCUMENTS – On a complete refund/exchange, enter the
                                                                                                        base fare of the flight coupons you are refunding. For a
                                                                                                        partial refund, calculate the unused portion of the base fare,
                                                                                                        and enter it here. The flight coupons you attach to the REN
                                                                                                        should correspond to the unused portion indicated in boxes B
                                                                                                        to F.




Page 4
                     Industry Agents’ Handbook                                                                                                                                                           Section 6

                                                    CODE                                                BOX C, D, E – INDIVIDUAL TAXES ON REFUNDED/
                         C
                                     Individual
                                    INDIVIDUAL
                                                                                                        EXCHANGED DOCUMENTS INCLUDING PFCs – On
                                       Taxes
9C                       D
                                       TAXES
                                         On
                                         ON
                                    Refunded/
                                        OLD/
                                                    CODE
                                                                                                        a complete refund/exchange, enter the tax breakdown as it
                                     REFUNDED
                                    Exchanged                                                           appears on the document. In the small boxes marked CODE,
9D                                    TICKETS
                                    Documents
                                    INCLUDING
                                     Including
                                        PFC’s                                                           enter the tax code – for example, US, XT, XF, ZP, or YC.
9E                       E
                                       PFC’s        CODE
                                                                                                        Enter the tax dollar amounts to the right of the codes. For a
                                                                                                        partial refund, enter the codes and taxes and for the unused
                                                                                                        portion of the ticket.




                     AMOUNT TO BE
                  REFUNDED/COLLECTED
                SUBJECT TO CARRIER AUDIT                          ARC                           REFUND/EXCHANGE NOTICE                                                         CARRIER’S COPY

                                                                                                                                                                                       AGENCY CODE NO.
         TOTAL COST OF ALL                                 PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
     A   NEWLY ISSUED
         AUDITOR’S COUPON(S)
                                                7                                           3                                                               4                                    1
 B
             BASE FAREOF
         REFUNDED/EXCHANGED
            DOCUMENT(S)                         8                  COMMISSION ON
                                                                   NEW DOCUMENT(S)
                                                                                       FORM OF PAYMENT/ACCOUNT NUMBER


                                                                                                                                      5
                                                                                                                                                                                 DAY
                                                                                                                                                                                         TODAY’S
                                                                                                                                                                                         DATE
                                                                                                                                                                                            MONTH        YEAR



 C
                            CODE                              +
                                                                         14                                                                                                                      2
            INDIVIDUAL
              TAXES
                ON     CODE
                                          9C                       COMMISSION ON
                                                                  ADMIN/PENALTY FEE
                                                                                                REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
 D
                                          9D
            REFUNDED/
                                                              +
             EXCHANGED
            DOCUMENTS
            INCLUDING
                                                                        15                 FLT. CPNS       CARRIER                  FORM/SERIAL NO.             CARRIER       FORM/SERIAL NO.               CK
               PFC’s   CODE                                  COMMISSION RETURNED
 E
                                          9E                 ON OLD DOCUMENT(S)


                                                              -
                                                                        16
     F
             TOTAL COST OF
         REFUNDED/EXCHANGED
            DOCUMENT(S)
            (B + C + D + E)
                                          10                       COMMISSION DUE
                                                                    TO/FROM YOU
                                                                                                                            19                                                    20
                                                              +
 G
                   BOX A
                   MINUS            +                         -          17
                   BOX F

         ADMIN OR PENALTY FEE
                                    -
                                          11                            TRANSACTION TYPE

                                          12
           PLUS ANY NON-                                                                                                    UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H                                  +
             REFUNDABLE
         AMOUNT FROM BOX G
                                                              STRAIGHT REFUND

                                                              ADD COLLECT
                                                                                           6                         CODE     AMT         CODE        AMT   CODE       AMT     CODE        AMT


     I
         AMOUNT COLLECTED FROM
          OR REFUNDED TO CLIENT
                   (G + H)
                                    +
                                    -     13                  EVEN EXCHANGE                                                                           18
         SUBJECT TO CARRIER AUDIT
                                                              REFUND WITH EXCHANGE




                                  TOTAL COST OF                                                        BOX F – TOTAL COST OF REFUNDED/EXCHANGED
10                  F          REFUNDED/EXCHANGED
                                   DOCUMENT(S)
                                   ( B + C+ D + E)
                                                                                                       DOCUMENTS – Add boxes B through E, which will be the total
                                                                                                       value of the documents you are refunding/exchanging.


                                                                                                       BOX G – BOX A MINUS BOX F – With a straight refund, box
11                   G                  BOX A
                                        MINUS          +
                                        BOX F
                                                       --                                              A is always zero. Thus, G will be the same amount as box F – but
                                                                                                       with a negative value, indicating that a refund may be due your
                                                                                                       client. Be sure to circle the negative sign.
                                                                                                       For an exchange, simply compute A minus F, and enter the
                                                                                                       amount.

                               ADMIN OR PENALTY FEE
                                                                                                       BOX H – ADMIN OR PENALTY FEE PLUS ANY NON-
12                  H            PLUS ANY NON-
                                  REFUNDABLE           +
                               AMOUNT FROM BOX G                                                       REFUNDABLE AMOUNT FROM BOX G – If the carrier has
                                                                                                       instructed you to charge a penalty or administrative fee, enter that
                                                                                                       amount here. Also, if the carrier has refused to refund money to
                                                                                                       your client, use this box to absorb the amount – as an admin fee.
                                                                                                       A penalty or administrative fee is always a positive number.




                                                                                                                                                                                                                Page 5
Section 6                                                                       Industry Agents’ Handbook

         I
             AMOUNT COLLECTED FROM
              OR REFUNDED TO CLIENT     +        BOX I – AMOUNT COLLECTED FROM OR REFUNDED
13                    ( G +H )
             SUBJECT TO CARRIER AUDIT   --       TO CLIENT – Always the sum of boxes G and H, box I is the
                                                 amount you will actually refund or collect from your client. It is
                                                 also the amount that will be entered on your batch tapes.


                                COMMISSION ON    COMMISSION ON NEW DOCUMENT(S) – For an exchange,
14                             NEW DOCUMENT(S)
                                                 enter the dollar amount of any commission you are entitled to on
                           +                     the new document(s).
                                                 If no commission is due you, enter zero.




Page 6
                  Industry Agents’ Handbook                                                                                                                                                                   Section 6


                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT                                   ARC                            REFUND/EXCHANGE NOTICE                                                        CARRIER’S COPY

                                                                                                                                                                                            AGENCY CODE NO.
     TOTAL COST OF ALL                                      PASSENGER NAME                                                    CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)
                                                7                                                 3                                                              4                                    1
 B
         BASE FAREOF
     REFUNDED/EXCHANGED
        DOCUMENT(S)                             8                       COMMISSION ON
                                                                        NEW DOCUMENT(S)
                                                                                             FORM OF PAYMENT/ACCOUNT NUMBER


                                                                                                                                           5
                                                                                                                                                                                      DAY
                                                                                                                                                                                              TODAY’S
                                                                                                                                                                                              DATE
                                                                                                                                                                                                 MONTH        YEAR



 C
                        CODE                                       +
                                                                              14                                                                                                                      2
        INDIVIDUAL
          TAXES
            ON     CODE
                                         9C                             COMMISSION ON
                                                                       ADMIN/PENALTY FEE
                                                                                                      REFUNDED/EXCHANGED COUPON NUMBER(S)                               NEWLY ISSUED AUDITOR’S COUPON(S)
 D
                                         9D
        REFUNDED/
                                                                   +
         EXCHANGED
        DOCUMENTS
        INCLUDING
                                                                             15                 FLT. CPNS      CARRIER                   FORM/SERIAL NO.             CARRIER       FORM/SERIAL NO.               CK
           PFC’s   CODE                                         COMMISSION RETURNED
 E
                                         9E                     ON OLD DOCUMENT(S)


                                                                   -
                                                                             16
 F
         TOTAL COST OF
     REFUNDED/EXCHANGED
        DOCUMENT(S)
        (B + C + D + E)
                                         10                             COMMISSION DUE
                                                                         TO/FROM YOU
                                                                                                                                 19                                                    20
                                                                   +
 G
               BOX A
               MINUS             +                                 -          17
               BOX F

     ADMIN OR PENALTY FEE
                                 -
                                         11                                  TRANSACTION TYPE

                                         12
       PLUS ANY NON-                                                                                                             UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H                               +
         REFUNDABLE
     AMOUNT FROM BOX G
                                                                STRAIGHT REFUND
                                                                                                6                        CODE      AMT         CODE        AMT   CODE       AMT     CODE        AMT
                                                                ADD COLLECT

 I
     AMOUNT COLLECTED FROM
      OR REFUNDED TO CLIENT
               (G + H)
                                 +
                                 -       13                     EVEN EXCHANGE                                                                              18
     SUBJECT TO CARRIER AUDIT
                                                                REFUND WITH EXCHANGE




                                             COMMISSION ON                                                  COMMISSION ON ADMIN/PENALTY FEE – If the carrier
15                                          ADMIN/PENALTY FEE

                                                                                                            has permitted you to take a commission on a penalty or
                                            +                                                               administrative fee, enter the dollar amount of the commission.
                                                                                                            Enter zero if no commission is due.

                                            COMMISSION RETURNED
                                                                                                            COMMISSION RETURNED ON OLD DOCUMENT(S) – A
16                                           ON OLD DOCUMENT(S)

                                                                                                            refund usually requires that you return your commission to the
                                            -                                                               carrier. Enter the dollar amount of commission you are returning,
                                                                                                            or enter zero if you are returning no commission.


                                                COMMISSION DUE                                              COMMISSION DUE TO/FROM YOU – Total boxes 14, 15,
17                                               TO/FROM YOU
                                                                                                            and 16, and enter the amount. You might be combining positive
                                            +                                                               and negative amounts.
                                            -
                                                                                                            For a refund, the end result is usually a negative number,
                                                                                                            indicating that you are returning commission to the carrier.
                                                                                                            ARC keys from the first three boxes only. Be sure to complete
                                                                                                            them to ensure you receive commission. If there are no
                                                                                                            commission amounts involved, enter zeros in each box.
                             UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
                                                                                                            UNUSED        PFCs      FROM        REFUNDED/EXCHANGED
18         CODE        AMT           CODE       AMT         CODE           AMT        CODE      AMT

                                                                                                            DOCUMENTS – Any unused PFCs that you are refunding must
                                                                                                            be shown here.
                                                                                                            Enter the airport code, not the city code (for example, JFK, not
                                                                                                            NYC), and the amount (usually $3 or $4.50).

                                                                                                            Remember, these are the unused PFCs. They should have been
                                                                                                            listed in #8 with an XF or XT code. Do not include ZP.




                                                                                                                                                                                                                      Page 7
Section 6                                                                                                                                         Industry Agents’ Handbook

                     AMOUNT TO BE
                  REFUNDED/COLLECTED
                SUBJECT TO CARRIER AUDIT                 ARC                           REFUND/EXCHANGE NOTICE                                                         CARRIER’S COPY

                                                                                                                                                                              AGENCY CODE NO.
         TOTAL COST OF ALL                        PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
     A   NEWLY ISSUED
         AUDITOR’S COUPON(S)
                                             7                                     3                                                               4                                    1
     B
             BASE FAREOF
         REFUNDED/EXCHANGED
            DOCUMENT(S)                      8            COMMISSION ON
                                                          NEW DOCUMENT(S)
                                                                              FORM OF PAYMENT/ACCOUNT NUMBER


                                                                                                                            5
                                                                                                                                                                        DAY
                                                                                                                                                                                TODAY’S
                                                                                                                                                                                DATE
                                                                                                                                                                                   MONTH        YEAR



     C
                            CODE                     +
                                                                14                                                                                                                      2
            INDIVIDUAL
              TAXES
                ON     CODE
                                          9C              COMMISSION ON
                                                         ADMIN/PENALTY FEE
                                                                                       REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
     D
                                          9D
            REFUNDED/
                                                     +
             EXCHANGED
            DOCUMENTS
            INCLUDING
                                                               15                 FLT. CPNS     CARRIER                   FORM/SERIAL NO.              CARRIER       FORM/SERIAL NO.               CK
               PFC’s   CODE                         COMMISSION RETURNED
     E
                                          9E        ON OLD DOCUMENT(S)


                                                     -
                                                               16
     F
             TOTAL COST OF
         REFUNDED/EXCHANGED
            DOCUMENT(S)
            (B + C + D + E)
                                          10              COMMISSION DUE
                                                           TO/FROM YOU
                                                                                                                  19                                                     20
                                                     +
     G
                   BOX A
                   MINUS            +                -          17
                   BOX F

         ADMIN OR PENALTY FEE
                                    -
                                          11                   TRANSACTION TYPE

                                          12
           PLUS ANY NON-                                                                                          UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
     H                              +
             REFUNDABLE
         AMOUNT FROM BOX G
                                                     STRAIGHT REFUND
                                                                                  6                       CODE      AMT         CODE        AMT    CODE       AMT     CODE        AMT
                                                     ADD COLLECT

     I
         AMOUNT COLLECTED FROM
          OR REFUNDED TO CLIENT
                   (G + H)
                                    +
                                    -     13         EVEN EXCHANGE                                                                          18
         SUBJECT TO CARRIER AUDIT
                                                     REFUND WITH EXCHANGE




                                OLD TICKET NUMBER(S)
                          REFUNDED/EXCHANGED COUPON NUMBER(S)
                                                                                          REFUNDED/EXCHANGED COUPON NUMBER(S) – Enter
19             FLT. CPNS                CARRIER      FORM/SERIAL NO.
                                                                                          up to four flight coupons per ticket, and as many as three different
                                                                                          old ticket numbers. For more than three ticket numbers in
                                                                                          sequential order, list the first ticket number on the first line, write
                                                                                          the word “through” on the second line, and write the ending
                                                                                          sequential ticket number on the last line.

                                                                                          For more than three old tickets that are not numbered sequentially,
                                                                                          use a separate manifest. List all the old ticket numbers on the
                                                                                          manifest under the heading "Continuation of Old Ticket
                                                                                          Numbers" and attach behind the REN.

                                                                                          Do not list the multiple tickets separately on the batch
                                                                                          tape/printout. List only the amount from box I.

                           NEW TICKET NUMBER(S)
                          NEWLY ISSUED AUDITOR’S COUPON(S)                                NEWLY ISSUED AUDITOR’S COUPON(S) – Three lines are
20            CARRIER                     FORM/SERIAL NO.                     CK          available for document numbers (tickets and MCOs). To enter
                                                                                          more documents (that are in sequential order), list the first ticket
                                                                                          number on the first line, write the word “through” on the second
                                                                                          line, and write the ending sequential ticket number on the last line.

                                                                                          To list numerous new tickets that are not numbered sequentially,
                                                                                          use a separate manifest. List all new document numbers on the
                                                                                          manifest under the heading "Continuation of New Ticket
                                                                                          Numbers" and attach behind the REN.

                                                                                          Do not list the multiple tickets separately on your sales tape.
                                                                                          Include only the amount from box I on batch tapes.




Page 8
           Industry Agents’ Handbook                                                                                    Section 6

Reading a Linear
You will need to be able to read a linear, or fare calculation, from a ticket. There’s no real trick to this; it’s just a matter of
practice. Let’s go over one just to make sure you know what you’re looking at.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

There sure is a lot of information there. Let’s break it down piece by piece.
FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

FC stands for Fare Calculation, meaning this is the area of the ticket where the base fare is being shown.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

We then have the date, 01DEC02, for 1st of December 2002.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Then we have DCA, our first airport. There will either be an airport code or a city code used. In this case, DCA stands for
Washington Reagan National Airport near Washington, DC. This is where our trip begins.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Next, we see AA, which is a carrier code. Each carrier has a two-letter code. AA stands for American Airlines.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Then we see ORD, the airport code for Chicago’s O’Hare International Airport.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Next we see Q22.00. This denotes a fuel surcharge. Many people mistakenly think that Chicago is charging the fuel
surcharge, but in reality it was charged in Washington (DCA). The segment we are reading is DCA to ORD on American
Airlines. The fuel surcharge is applied when you take off, not when you land. Therefore, DCA AA ORD Q22.00 means we
left DCA on AA going to ORD and were charged a Fuel Surcharge of Q22.00 when we took off. The 150.00 indicates a base
fare of $150.00 for the trip from Washington to Chicago.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Next, we leave ORD (Chicago) on AA (American Airlines) and go back to DCA (Washington). ORD is not repeated because
that is where we currently are in the itinerary. You’ll notice now that there is no Q charge next to DCA. This means that
Chicago did not charge a fuel surcharge when we took off. We simply see the base fare of 150.00, indicating a fare of $150.00
for the flight from Chicago back to Washington.


FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

                                                                                                                             Page 9
Section 6                                                                          Industry Agents’ Handbook


The total base fare of the ticket is shown as USD322.00, which is the two fares of 150.00 plus the fuel surcharge of 22.00. A
fuel surcharge is simply treated as base fare.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Next, we see the word END, meaning that the fare calculation has now ended.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

After END, we have a breakdown of some of the taxes charged on this ticket. First comes the US Flight Segment Taxes, or
ZPs. These are shown by departing airport. We see ZPDCAORD, which means that a ZP was charged for the segment
beginning in DCA and again for the segment beginning in ORD.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

Then we see the XT designator, which means that some taxes were combined into one total on the ticket. In this case, the XT
is shown as 6.00ZP,5.00 AY 9.00XF, meaning the total XT was $20.00.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP 5.00AY
9.00XFDCA4.50ORD4.50

The AY is the ticket security fee which is $2.50 per segment and has a maximum charge of $10.00.

FC 01DEC02 DCA AA ORD Q22.00 150.00 AA DCA 150.00 USD 322.00 END ZPDCAORD XT 6.00ZP
9.00XFDCA4.50ORD4.50

Finally, the XF, or Passenger Facility Charges, are shown as DCA4.50 and ORD4.50, meaning that each of these airports
charged a $4.50 fee when we took off. Remember that a PFC is charged for a takeoff from an airport, or an “enplaning”
passenger.


Here are some other linears that you can practice breaking out:


WAS DL X/CVG DL CHI 61.02 DL X/CVG DL WAS 61.02 USD 122.04END ZPDCACVGORDCVG XT 12.00ZP
10.00AY 15.00XF DCA4.5CVG3ORD4.5CVG3

BWI DL X/ATL DL FLL 43.83 DL ATL DL BWI Q 3.17 43.83 USD 90.83END ZPBWIATLFLLATL XT11.00ZP 10.00AY
15.00XF BWI3ATL4.5FLL3ATL4.5

FLL SW BWI Q4.00 40.93 SW FLL Q3.00 40.93 USD 88.86 END ZPFLLBWI
XT 5.50ZP 5.00AY 6.00XF FLL3BWI3

BWI DL ATL 43.83 DL FLL 43.83 DL ATL 43.83 DL BWI Q 4.68 43.83 USD 180.00 END ZPBWIATLFLLATL
XT11.00ZP 10.00AY 15.00XF BWI3ATL4.5FLL3ATL4.5

FC 21JUL03 DFW AA SFO 185.00 AA DFW 137.00 USD322.00 END ZPDFWSFO XT 6.00ZP 5.00AY 9.00XF
DFW4.50SFO4.50

FC 18AUG03 LAX US X/STL Q22.56 US MIA 185.00 US X/STL US LAX 185.00 USD392.56 END ZPLAXSTLMIASTL
XT 12.00ZP 13.50 10.00AY XFLAX4.50STL4.50STL4.50


Page 10
                      Industry Agents’ Handbook                                                                                                                            Section 6


Complete Refund – No Penalty
Ms. Betty Franklin purchased a ticket from Washington , DC, to Tampa, FL. She has discovered that she is unable to make the
trip, and wishes to obtain a refund. Since there are no restrictions on the ticket, you may refund the ticket with no penalty.
You must return your original commission.

Old Flight Coupons




Properly-Completed REN


                  AMOUNT TO BE
               REFUNDED/COLLECTED
             SUBJECT TO CARRIER AUDIT            ARC                        REFUND/EXCHANGE NOTICE                                                          CARRIER’S COPY

                                                                                                                                                                     AGENCY CODE NO.
      TOTAL COST OF ALL                   PASSENGER NAME                                             CARD HOLDER/CORPORATE NAME
  A   NEWLY ISSUED
      AUDITOR’S COUPON(S)
                                             Franklin/Betty                                Ms.
                                                                                                                                                            4 9                5 6 0
                                      0
          BASE FAREOF
                                                                                                                                                           7 4                 4
                                                 COMMISSION ON      FORM OF PAYMENT/ACCOUNT NUMBER                                                                     TODAY’S
 B    REFUNDED/EXCHANGED                         NEW DOCUMENT(S)
                                                                                                                                                               DAY     DATE
                                                                                                                                                                          MONTH        YEAR
         DOCUMENT(S)

                     1101.40
                         CODE                +                                      AX 379455333000000
  C
         INDIVIDUAL
                                                                                                                                                               2       7           O C T
 D
           TAXES
             ON
         REFUNDED/
                    CODE
                             US             0  COMMISSION ON
                                              ADMIN/PENALTY FEE
                                                                            REFUNDED/EXCHANGED COUPON NUMBER(S)                                 NEWLY ISSUED AUDITOR’S COUPON(S)
          EXCHANGED
         DOCUMENTS
         INCLUDING
                     82.60                   +
                                                                        FLT. CPNS     CARRIER                   FORM/SERIAL NO.              CARRIER       FORM/SERIAL NO.                CK
            PFC’s   CODE                    COMMISSION RETURNED
  E
                       ZP                   ON OLD DOCUMENT(S)
                                                                        1       2 ----                       0 3 7                       7 2 2 4 5 3                     1        6 5
                                            0-                      0
  F
                     6.00
          TOTAL COST OF
      REFUNDED/EXCHANGED
         DOCUMENT(S)                             COMMISSION DUE
         (B + C + D + E)                          TO/FROM YOU


                BOX A            XT          +
                                 +           -
 G              MINUS
                BOX F14.00       -
                                            20.00
      ADMIN OR PENALTY FEE                           TRANSACTION TYPE
        PLUS ANY NON-                                                                                   UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H        REFUNDABLE             +                                          X
                                             STRAIGHT REFUND

                     1204.00
      AMOUNT FROM BOX G
      AMOUNT COLLECTED FROM
                                             ADD COLLECT
                                                                                                CODE      AMT         CODE
                                                                                                                      DCA 4
                                                                                                                                  AMT    CODE
                                                                                                                                        50
                                                                                                                                                   AMT
                                                                                                                                                   TPA     4
                                                                                                                                                            CODE
                                                                                                                                                                     50
                                                                                                                                                                         AMT


       OR REFUNDED TO CLIENT
                                 +
  I                                          EVEN EXCHANGE
                (G + H)
      SUBJECT TO CARRIER AUDIT
                                 -
                                             REFUND WITH EXCHANGE



                                                                                                                                                                                  Page 11
Section 6                                                                             Industry Agents’ Handbook

Explanation

    1.    Box A – enter a zero, because there is no new document.
    2.    Boxes B through F – copy the base fare, taxes, and total cost directly from the refunded flight coupons.
    3.    Remember to break out the PFCs to be refunded.
    4.    Box G – calculate A minus F: 0 – 1204.00 = -1204.00. Enter 1204.00, and circle the negative sign.
    5.    Box H – enter zero, because no penalty is involved.
    6.    Box I – calculate G plus H: -1204.00 + 0 = -1204.00. Enter 1204.00, and circle the negative sign, indicating a refund
          of $1204.00.
    7.    Check “straight refund” in the Transaction Type box.
    8.    Enter a zero in the Commission on New Documents box
    9.    Enter a zero in the Commission on the Admin/Penalty Fee box.
    10.   Enter 20.00 in the Commission Returned on Old Documents box, which is cap at $20.00 for a roundtrip.
    11.   Add the three commission boxes. The total is –20.00. Enter the total in the Commission Due To/From You Box.
    12.   Assemble the transaction with the REN on top of the refunded flight coupons, write “refunded” across the old flight
          coupons to invalidate them, and staple in the upper left corner.
    13.   List the transaction – taking the number from box I – on the credit tape as –1204.00.



                     Document Assembly                                             List on the Credit Tape



                                                                                            816.50 -
                          REN
                          REN                                                               1204.00 –

                          Flight Coupons




CAUTION:             All commission amounts are for illustration purposes only. They do not necessarily reflect
                     the current policy of the carrier concerned. To confirm a carrier’s policy or check
                     commission for a REN transaction, contact the carrier’s refund or revenue accounting
                     department. See page 19 for contact information.


How to Calculate Commissions for Examples in Section 6

As of March of 2001, Many major American carriers implemented a new policy regarding agent commissions. For the
examples in this section, we will follow the following criteria, which is as follows:

    •     Commission is calculated as five percent of the base fare (not the total fare).
    •     One-way cap of $10.
    •     Round-trip cap of $20.

Please be advised, however, that not all carriers have adopted the same general policy; nor is the above policy applicable to all
sellers of travel. The commission examples are only for illustration purposes.




Page 12
          Industry Agents’ Handbook                                                           Section 6

Ms. Franklin’s ticket would be processed in IAR in the following manner:


          Step                                       Action
           1      RF/0377224531650
        IAR REFUND FINANCIAL-FI LIST   49560744/27OCT02      >@@ARC/RF1/
        DOC 037 7224531650 4 THRU (   ) REFUND TYPE FULL    STATUS
        COUPONS-TK1(12 )TK2(....)TK3(....)TK4(....)TK5(....)TK6(....)
        DATE OF ISSUE (24OCT02) ELEC TKT N ET/PTA AUTH(...............)
        FARE   (    1101.04) TX1(US)(      82.60)   TX2(XF)(      9.00)
        TX3(ZP)(      6.00)   TX4(AY)(      5.00)   TX5(..)(..........)
        TX6(..)(..........) PFC(DCA4.5    )(TPA4.5    )(........)(........)
        PTA SVC CHG(..........) TOTAL(       1204.00)   COMM(     20.00)
        ADMIN/PENALTY(         ) COMM ADMIN/PENALTY(          )
        FP(AX379455333000000 ) MISC SUPPORT(..) RMKS Y/N(.) NEXT(..)

        >@@ARC/
           2      IAR fills in all the financial data because this is a full refund. Tab to
                  the penalty fields and type the penalty if any and press Enter.

          Step                                       Action
           3      Verify the electronic receipt.
        IAR REFUND APPLICATION          AGENCY 49560744/27OCT02        >@@ARC/RN1/
                                                                      DATE 24OCT02
        DOCUMENT 037 7224531650                      ISSUED ON 24OCT02
        PASSENGER FRANKLIN/BETTY
                                                         TOTAL AMOUNT         1204.00
                                                         ADMIN/PENALTY            .00-
        FORM OF PAYMENT AX379455333000000                TOTAL REFUND         1204.00

                ********** REFUND SUBJECT TO CARRIER AUDIT **********
                                                                  NEXT(..)

        >@@ARC/
            4      Tab to –NEXT- and press Enter.
            N      -ISSUED ON- date refers to the date the refund was processed.
            o      –DATE- refers to the actual system date in IAR.
            t
            e
        IAR                 49560744/24OCT02




        DOCUMENT HAS BEEN ADDED
        >@@ARC/
         Step                                         Action
            5      TRANSACTION COMPLETE!!




                                                                                                 Page 13
Section 6                                                                                                                      Industry Agents’ Handbook


Partial Refund – Penalty
Ms. Latrece Savage purchased a ticket from Washington, DC, to San Juan, PR. She has decided to stay in San Juan, and wants
a refund of the unused (return) portion of her ticket – flight coupons 3 and 4. You called the carrier, who instructed you to
apply a $100 penalty to the refund.

Old Flight Coupons




Properly-Completed REN

                  AMOUNT TO BE
               REFUNDED/COLLECTED
             SUBJECT TO CARRIER AUDIT            ARC                          REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                     AGENCY CODE NO.
      TOTAL COST OF ALL                  PASSENGER NAME                                                CARD HOLDER/CORPORATE NAME
  A   NEWLY ISSUED
      AUDITOR’S COUPON(S)                 Savage/Latrece                                  Ms.                                                                       4 9            5 6
                                     0
          BASE FAREOF
                                                                                                                                                           0        74             4
                                                  COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER                                                                    TODAY’S
  B   REFUNDED/EXCHANGED
         DOCUMENT(S)
                                                  NEW DOCUMENT(S)
                                                                                                   CASH                                                        DAY      DATE
                                                                                                                                                                           MONTH       YEAR


                        757.00
                         CODE                +           0
  C
         INDIVIDUAL                               COMMISSION ON
                                                                                                                                                                    2     7         O C
           TAXES

 D
             ON
         REFUNDED/
                    CODEUS                       ADMIN/PENALTY FEE
                                                                              REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
          EXCHANGED                          +
         DOCUMENTS
         INCLUDING
                        13.20            0
                                                                          FLT. CPNS     CARRIER                   FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK
            PFC’s   CODE                   COMMISSION RETURNED
  E                                        ON OLD DOCUMENT(S)
                        XF                                             -   -               3 4                  0 1 6
                                             -
          TOTAL COST OF 7.50                                         7 2 2 4              5 3 1                6 5 1
  F   REFUNDED/EXCHANGED
         DOCUMENT(S)                              COMMISSION DUE
         (B + C + D + E)                           TO/FROM YOU


                BOX A   AY               0+
 G              MINUS      +                 -
                BOX F   5.00
                           -
      ADMIN OR PENALTY FEE                             TRANSACTION TYPE
        PLUS ANY NON-                                                                                     UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H        REFUNDABLE             +          STRAIGHT REFUND
      AMOUNT FROM BOX G 782.70                                                                    CODE      AMT         CODE        AMT   CODE      AMT      CODE        AMT

      AMOUNT COLLECTED FROM
       OR REFUNDED TO CLIENT
                                 +
                                            ADD COLLECT
                                                                            x                     SJU             3     00            ORD 4         50
  I                                         EVEN EXCHANGE
                (G + H)
      SUBJECT TO CARRIER AUDIT
                                 -
                                            REFUND WITH EXCHANGE




Page 14
          Industry Agents’ Handbook                                                                           Section 6

Explanation

   1.   Box A – enter a zero, because there is no new document.
   2.   Box B through F– calculate the unused base fare, taxes, and total cost as follows:

                Fare      757.00            (San Juan – Chicago – Washington)
                US         13.20            (US International Arrival Tax)
                XF          7.50            (SJU 3 + ORD 4.50)
                AY          5.00
                Total     782.70
        Remember to break out the PFCs to be refunded.

   3.  Box G – calculate A minus F: 0 – 782.70 = -782.70.
   4.  Box H – enter 100.00 because a penalty is involved.
   5.  Box I – calculate G plus H: -782.70 – 100.00 = -682.70, indicating a refund of $682.70 to Ms. Savage.
   6.  Check “straight refund” in the Transaction Type box.
   7.  Enter zeros in the Commission boxes.
   8.  Enter “cash” in the Form of Payment box.
   9.  Assemble the transaction with the REN on top of the refunded flight coupons, write “refunded” across the old flight
       coupons to invalidate them, and staple in the upper left corner.
   10. List the transaction – taking the number from box I – on the cash tape as – 682.70.




                   Document Assembly                                           List on the Cash Tape



                        REN
                        REN
                                                                                     816.50
                                                                                     682.70 -–

                        Flight Coupons




CAUTION:           All commission amounts are for illustration purposes only. They do not necessarily reflect
                   the current policy of the carrier concerned. To confirm a carrier’s policy or check
                   commission for a REN transaction, contact the carrier’s refund or revenue accounting
                   department. See page 19 for contact information.




                                                                                                                  Page 15
Section 6                                                                           Industry Agents’ Handbook
In order to process Ms. Savage’s ticket in IAR, the agent must manually enter the information into IAR because the system can
only populate the fields for a full refund and not a partial refund. The information is entered into the system in the following
manner.

          Step                                         Action
            1     RP/0167224531651
         IAR REFUND FINANCIAL-FI LIST   49560744/27OCT02      >@@ARC/RF1/
         DOC 016 7224531651 4 THRU (   ) REFUND TYPE FULL    STATUS
         COUPONS-TK1(34 )TK2(....)TK3(....)TK4(....)TK5(....)TK6(....)
         DATE OF ISSUE (24OCT02) ELEC TKT N ET/PTA AUTH(...............)
         FARE   (    757.00)   TX1(US)(     13.20)   TX2(AY)(      5.00)
         TX3(XF)(      7.50)   TX4( )(..........)    TX5(..)(..........)
         TX6(..)(..........) PFC(SJU3    )(ORD4.5    )(........)(........)
         PTA SVC CHG(..........) TOTAL(       782.70)   COMM(        )
         ADMIN/PENALTY( 100.00 ) COMM ADMIN/PENALTY(            )
         FP(CASH       ) MISC SUPPORT(..) RMKS Y/N(.) NEXT(..)

         >@@ARC/
            2     The agent must fill in the financial data because this is a partial
                  refund. Tab to the penalty fields and type the penalty and press
                  Enter.

          Step                                         Action
            3     Verify the electronic receipt.
         IAR REFUND APPLICATION          AGENCY 49560744/27OCT02        >@@ARC/RN1/
                                                                       DATE 24OCT02
         DOCUMENT 037 7224531650                      ISSUED ON 24OCT02
         PASSENGER FRANKLIN/BETTY
                                                           TOTAL AMOUNT               782.70
                                                           ADMIN/PENALTY              100.00-
         FORM OF PAYMENT CASH                              TOTAL REFUND               682.70

                ********** REFUND SUBJECT TO CARRIER AUDIT **********
                                                                  NEXT(..)

         >@@ARC/
            4      Tab to –NEXT- and press Enter.
            N      -ISSUED ON- date refers to the date the refund was processed.
            o      –DATE- refers to the actual system date in IAR.
            t
            e
         IAR                 49560744/24OCT02




         DOCUMENT HAS BEEN ADDED
         >@@ARC/
          Step                                          Action
            5      TRANSACTION COMPLETE!!



Page 16
                     Industry Agents’ Handbook                                                                                                                        Section 6

Complete Refund – ETREA – No Penalty
Mr. Todd Davis wishes to refund his roundtrip e-ticket from Miami, FL to Oakland, CA. Your CRS and the
carrier support ETREA. There is no penalty fee.

Printout of an ETREA




                                                                                                                                            ETREA
                                                                                                                                            NUMBER




                                          OLD TICKET
                                          NUMBER
                                                                                                                 Make sure you enter the old ticket
Properly-Completed REN                                                                                           number and NOT the ETREA number.

                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT          ARC                        REFUND/EXCHANGE NOTICE                                                         CARRIER’S COPY

                                                                                                                                                                AGENCY CODE NO.
     TOTAL COST OF ALL                 PASSENGER NAME                                             CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)                  Davis/Todd Mr.                                                                                                                     4 9          5
         BASE FAREOF
                    0                  6 0           7 4             4
                                              COMMISSION ON      FORM OF PAYMENT/ACCOUNT NUMBER                                                                   TODAY’S
 B   REFUNDED/EXCHANGED                       NEW DOCUMENT(S)
                                                                                                                                                          DAY     DATE
                                                                                                                                                                     MONTH        YEAR
        DOCUMENT(S)

                                          +
 C
                        CODE
                                                                                                                                             AX
        INDIVIDUAL  2037.22                 COMMISSION ON


 D
          TAXES
            ON
        REFUNDED/
                   CODE
                                          0ADMIN/PENALTY FEE
                                                                         REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
         EXCHANGED
        DOCUMENTS
                            US            +
                                                                     FLT. CPNS     CARRIER                   FORM/SERIAL NO.              CARRIER      FORM/SERIAL NO.               CK
        INCLUDING

 E
           PFC’s
                    152.78
                   CODE                  COMMISSION RETURNED
                                         ON OLD DOCUMENT(S)
                                                                  1 2 3 4                              0 1            2              7
                                          0
                                          -
                                                                2 2 4 5 3 1                           6 52
 F
         TOTAL COST OFZP
     REFUNDED/EXCHANGED
        DOCUMENT(S)                           COMMISSION DUE
                    12.00
        (B + C + D + E)                        TO/FROM YOU


               BOX A
                                          +
 G             MINUS            +         -
               BOX F
                      XT
                       -                  0
     ADMIN OR PENALTY FEE
 H     PLUS ANY NON-
         REFUNDABLE
                    17.50
                       +
                                                  TRANSACTION TYPE
                                          STRAIGHT REFUND                X
                                                                                                     UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
     AMOUNT FROM BOX G                                                                       CODE      AMT         CODE        AMT   CODE       AMT     CODE        AMT
                                          ADD COLLECT

 I
     AMOUNT COLLECTED FROM
      OR REFUNDED TO CLIENT
                                +
                                          EVEN EXCHANGE
                                                                                             MIA         4 50                  OAK       3 00
                    2219.50
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                -
                                          REFUND WITH EXCHANGE




                                                                                                                                                                             Page 17
Section 6                                                                          Industry Agents’ Handbook


Explanation

    1.   Box A – enter zero because there is no new document.
    2.   Box B through F – copy the base fare, taxes, and total cost directly from the ETREA printout.
    3.   Box G – calculate and enter the total of A minus F: 0 – 2219.50 = - 2219.50.
    4.   Box H – enter zero because no penalty is involved.
    5.   Box I – calculate and enter the total of G plus H: -2219.50 + 0.00 = -2219.50, indicating a refund of $2219.50 to Mr.
         Davis.
    6.   Check “straight refund” in the Transaction Type box.
    7.   Enter all zeros in the Commission Boxes.
    8.   The transaction is assembled with the REN on top of the ET/REA, stapled in the upper left corner.
    9.   List the transaction on the credit tape as – 2219.50



                 Document Assembly                                           List on the Credit Tape



                                                                                    418.88 -
                                                                                    2219.50-
                          REN
                              ETREA




                             PROCEDURES FOR NON-REFUNDABLE E-TICKETS

Please be reminded that obtaining an ESAC (Electronic Settlement Authorization) does not indicate that an agency
has permission to refund a non-refundable e-ticket. The ESAC serves as confirmation that the coupons are available
and have not been used in a previous exchange or refund or used for travel by the client. A request for an ESAC via
your GDS does not indicate that the carrier has waived the restrictions on a transaction. If the ticket is non-
refundable, your agency must obtain permission to refund the transaction directly from the carrier and indicate the
appropriate waiver code on the refund in IAR. Your agency may be subject to debit memos, if refunds on non-
refundable transactions are submitted with only an ESAC as support. Please obtain the appropriate waiver from the
carrier.



CAUTION:            All commission amounts are for illustration purposes only. They do not necessarily reflect
                    the current policy of the carrier concerned. To confirm a carrier’s policy or check
                    commission for a REN transaction, contact the carrier’s refund or revenue accounting
                    department. See page 19 for contact information.




Page 18
           Industry Agents’ Handbook                                                                                 Section 6


Refund of a Prepaid Ticket Advice (PTA)
Once a PTA has been called in to the carrier, it cannot be voided. The transaction is fully controlled by the carrier and the
following conditions apply:

    •    All changes to the transaction must be authorized by the carrier.

    •    Any refund must be accompanied by an "Authority to Refund PTA" issued by the validating carrier. No other type of
         authorization is accepted. Contact the revenue accounting department of the carrier to request the Authority to
         Refund.

    •    A PTA refund is automatically restricted as refundable to the purchaser only.

If an over-collection is discovered, or if only part of the prepaid ticket is used, a refund covering the difference shall be sent by
the issuing carrier to the agency, including a statement of the reason for the partial utilization.

In a case of under-collection by the agency, the carrier's ticketing office may either collect the difference due directly from the
passenger, or request additional collection from the agency.


Cancellations

In the event the purchaser requests cancellation of the PTA, the agency shall notify the ticketing carrier. If purchaser requests a
commercial wire, charges will be prepaid and collected from the purchaser by the agency.

If the purchaser requests cancellation after the ticket has been issued and the ticket is not available to the ticketing carrier, the
carrier will advise the agency. The purchaser shall be advised that any further attempts to recover the ticket shall be between
the purchaser and the passenger.


Authority to Refund Prepaid Ticket Advice Form

Carriers wishing to authorize an agent to refund a PTA will issue a standard form titled "Authority to Refund Prepaid Ticket
Advice." This form may be either a carrier-specific form or may be an ARC 1422 form.

The carrier will send two copies of the form to the agency.
         1. An Area Bank Copy
         2. An Agent's Copy

Verify that the box entitled "PTA Number" in the bottom right corner of the form reflects the PTA number that you issued.
Attach the area bank copy to the REN, stapled in the upper left corner, and check the straight refund box. Submit the
transaction with your weekly sales report, and keep the agent's copy for your records.




                                                                                                                          Page 19
Section 6                                                                                                                         Industry Agents’ Handbook

Complete Refund of a Prepaid – Cash

Plans changed, and Mrs. Hancock no longer needs a ticket for her daughter Sara. She returns to your office for a refund of the
prepaid that she purchased earlier in the week. You call the carrier and request an Authority to Refund Prepaid Ticket Advice.
Since the ticket was never issued, the carrier issues you the Authority to Refund Prepaid Ticket Advice. You must return your
commission.

Authority to Refund a Prepaid – Issued by Carrier




                                                                                                                                                             Dec 12



                                                                                                                                         Dec. 09           2003




Correctly-completed REN

                AMOUNT TO BE
             REFUNDED/COLLECTED
           SUBJECT TO CARRIER AUDIT           ARC                          REFUND/EXCHANGE NOTICE                                                          CARRIER’S COPY

                                                                                                                                                                   AGENCY CODE NO.
    TOTAL COST OF ALL                  PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
A   NEWLY ISSUED
    AUDITOR’S COUPON(S)                        Hancock/Sara                           Ms.                                                                  4         9 5 6 0                  7
                                   0                                                                                                                      4           4
        BASE FAREOF                            COMMISSION ON                                                                                                         TODAY’S
                                                                   FORM OF PAYMENT/ACCOUNT NUMBER
B   REFUNDED/EXCHANGED                         NEW DOCUMENT(S)                                                                                                       DATE
       DOCUMENT(S)
                                                                                         Cash                                                                DAY        MONTH        YEAR

                       524.55
                       CODE               +
                                                           0
C                                                                                                                                                           1          2         D E C
       INDIVIDUAL                              COMMISSION ON
         TAXES
           ON     CODE XT                     ADMIN/PENALTY FEE
                                                                           REFUNDED/EXCHANGED COUPON NUMBER(S)                                 NEWLY ISSUED AUDITOR’S COUPON(S)
D      REFUNDED/
        EXCHANGED
       DOCUMENTS       50.84              +               0            FLT. CPNS     CARRIER                   FORM/SERIAL NO.             CARRIER        FORM/SERIAL NO.                CK
       INCLUDING
          PFC’s   CODE                   COMMISSION RETURNED
E                                        ON OLD DOCUMENT(S)
                                                                       1 ------                          0 0 1                         8 54 7 259 9 1                                0
                                          -
F
        TOTAL COST OF
    REFUNDED/EXCHANGED
       DOCUMENT(S)
                                              0COMMISSION DUE
       (B + C + D + E)                          TO/FROM YOU


              BOX A
                                          +
G             MINUS            +          -
              BOX F
                       575.39
                         -
    ADMIN OR PENALTY FEE                            TRANSACTION TYPE
      PLUS ANY NON-                                                                                    UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
H                              +
        REFUNDABLE
    AMOUNT FROM BOX G
                                          STRAIGHT REFUND                  X                   CODE      AMT         CODE        AMT    CODE      AMT      CODE        AMT

    AMOUNT COLLECTED FROM
                                          ADD COLLECT
                               +
I                      575.39
     OR REFUNDED TO CLIENT
              (G + H)          -
                                          EVEN EXCHANGE
    SUBJECT TO CARRIER AUDIT
                                          REFUND WITH EXCHANGE




Page 20
          Industry Agents’ Handbook                                                                              Section 6


Explanation

   1.   Box A – enter zero because there is no new document.
   2.   Box B through F – copy the base fare, taxes, and total cost directly from the Authority to Refund.
   3.   Box G – calculate and enter the total of A minus F: 0 – 575.39 = -575.39.
   4.   Box H – enter zero because no penalty is involved.
   5.   Box I – calculate and enter the total of G plus H: 0 + -575.39 = -575.39, indicating a refund to the purchaser, Mrs.
        Hancock.
   6.   Check “straight refund” the Transaction Type box.
   7.   Enter zeros in the Commission Boxes.
   8.   Assemble the transaction with the REN on top of the Authority to Refund Prepaid Ticket Advice, and staple in the
        upper left corner.
   9.   List the transaction on the cash batch tape as -575.39.




                 Document Assembly                                            List on Cash Tape


                                                                                  580.00
                                                                                  575.39 -–
                       REN
                       REN
                       Authority to Refund




CAUTION:           All commission amounts are for illustration purposes only. They do not necessarily reflect
                   the current policy of the carrier concerned. To confirm a carrier’s policy or check
                   commission for a REN transaction, contact the carrier’s refund or revenue accounting
                   department. See page 19 for contact information.




                                                                                                                     Page 21
Section 6                                                                      Industry Agents’ Handbook

Refund of a Government Transportation                           Lost Ticket Application
  Request (GTR)
                                                                A Lost Ticket Application is usually necessary when flight
Federal policy generally restricts government agencies          coupons are lost or missing. The reason for the loss –
from purchasing air transportation from an agent unless         theft, carelessness, postal service – does not matter. The
under the terms of a specific contract between the              carrier must document the loss and wait an appropriate
government agency and the agent. Even under such a              amount of time to ensure that the missing flight coupons
contract, each carrier has its own policy for acceptance of a   are not used.
Government Transportation Request (GTR) as a form of
payment and payment of commission.                              Requests to refund lost tickets must be directed to the
                                                                carrier on whom the ticket was validated.
Explained below are procedures to be followed when 1) a
carrier authorizes GTR acceptance and the GTR is payable        Almost every carrier has its own internal Lost Ticket
to that carrier, or 2) the agent makes an arrangement to        Application form. Should a carrier not have its own form,
have GTRs made payable to the agent, in which case the          you may use the sample letter on the following page to
agent pays the carrier in cash.                                 inform the carrier of the pertinent information. Most
                                                                carriers charge an administrative fee for processing a Lost
When the GTR is payable to the ticketing carrier, the agent     Ticket Application.
will forward the GTR to the carrier as payment for the
ticket. The carrier will bill the government in order to        Following are examples of situations that require a Lost
obtain payment for the sale. The transaction is treated as a    Ticket Application:
credit sale. Under this condition, only the carrier may
handle refunds.                                                 1.   The client wishes to refund his ticket, but after much
                                                                     searching is still unable to locate it.
When the GTR is payable to the agent, payment
arrangements for the GTR are established by contract            2.   The client has returned the flight coupons to your
between the individual agent and a government agency.                office, but you have misplaced them before sending in
Individual tickets involved are considered as cash sales             the weekly sales report.
between the agent and the carrier. Under this condition,
refunds of unused tickets may be given by the agent in a        3.   You place two flight coupons with a REN attached in
manner to be decided between the agent and the                       your sales report. ARC returns the REN because of a
government agency. Assuming such sales were originally               calculation error, but the flight coupons are not
submitted in the agent’s weekly sales report as a cash               returned with the REN.
sales, the refund should be processed the same as a normal
ticket cash refund.                                             Do not submit an exchange transaction using a Lost
                                                                Ticket Application as the support document.

                                                                NOTE: You are not permitted to replace lost tickets
                                                                without reporting a new sale for the total amount.
                                                                Replacement tickets can be provided only by a carrier
                                                                ticket office, subject to carrier-determined conditions.




Page 22
       Industry Agents’ Handbook                                            Section 6



Sample Letter Format for Lost Ticket Refunds when Carrier Forms are Unavailable




                                                                                  Page 23
Section 6                                                                       Industry Agents’ Handbook


Refund Restriction for Certain Carriers                           Carrier Contact Telephone Numbers

ARC Carrier participants are required to meet certain             Aces Airlines (137)                305-265-1272
financial standards as evidenced by submission of quarterly       AccesRail (450)                    514-733-4962
financial statements. A carrier failing to meet the prescribed    Aer Lingus (053)                   800-223-6537
standards is given the following options:                         Aero California (078)              310-322-3040
                                                                  Aero Continente (929)              305-477-5522
     1. Withdraw from ARC.                                        Aeroflot Russian Airlines (555)    212-944-2300
                                                                  Aerolineas Argentinas (044)        305-648-4130
     2. Have ARC notify agents of a Refund Restriction            Aerolineas Internacionales (440)   877-539-1699
                                                                  Aeromar (926)                      877-237-6627
1. When a carrier withdraws from ARC, notification will be        Aeromexico (139)                   281-372-3454
   made to all Agents in a timely manner. The message will
                                                                  Aeropostal Airlines (152)          888-802-8466
   appear in the TAC message and/or in the ARC pages of
                                                                  Air Canada (014)                   204-941-2851
   your CRS. The entries to access the ARC pages in your
   CRS are:
                                                                  Air Caraibes (427)                 011-590-82-4747
                                                                  Air China Intl. Corp. (999)        310-322-1965
     APOLLO                           S*ARC                       Air Europa (996)                   888-238-7672
     SABRE                            N*/ARC                      Air France (057)                   212-830-4167
     AMADEUS                          GGAMAUSARC                  Air India (098)                    212-407-1400
     WORLDSPAN                        GWTSARC                     Air Jamaica (201)                  876-922-3460
                                                                  Air Malta (643)                    310-322-1666
2.   When a Refund Restriction is placed on a carrier, cash       Air New Zealand (086)              800-526-0426
     sale refunds for that carrier must be submitted separately   Air Pacific (260)                  310-524-9350
     from other documents in agents' weekly sales reports.        Air Tahiti Nui (244)               310-668-1860
     These refunds are batched separately from the normal         Air Transat (649)                  514-987-9582
     cash batch and will be identified as "Cash Refunds for       AirTran Airways (332)              407-859-1579 x596
     Carrier XYZ." An adding machine tape must be                 Alaska Airlines (027)              206-431-3748
     included with the batch. DO NOT consider the restricted      Alitalia (055)                     202-903-3300
     refund when determining the authorized amount for the        All Nippon Airways (205)           310-782-3000
     week's report.                                               Aloha Airlines (327)               808-836-4247
                                                                  America West Airlines (401)        800-235-9292
When it is determined by ARC, at the end of the processing
                                                                  American Airlines (001)            918-254-3777
week, that the carrier has sufficient total sales to cover such
                                                                   Fax Numbers                       918-254-3966/3967
refunds, ARC will send each agent submitting refunds a
listing of the refunds cleared and a check for same. If funds
                                                                  American Trans Air (366)           800-435-9282
are not available, agents will be so advised and the refund       AMTRAK (554)                       800-903-8350
requests returned.                                                Asiana Airlines (988)              212-365-4500
                                                                  Austrian Airlines (257)            718-670-8663
Agents should inform customers submitting cash sale refund        Aviacsa Airlines (095)             713-266-6653
requests for such a carrier that payments to them are subject     Avianca (134)                      800-284-2622
to clearance of the requests by ARC.                              Azteca Airlines (994)              011-525-55-7168960
                                                                  Bahamasair (111)                   809-377-8451 x203
Agents will receive notice of any of the above options being      Big Sky Airlines (387)             800-237-7788
placed into effect prior to the beginning of the sales week to    British Airways (125)              800-247-9297
which the restriction applies.                                    British Midland Airways (236)      480-113-1061
                                                                  British Rail International (524)   212-382-3737
Listed below and on the following page are the refund             BWIA Int'l Airways (106)           800-538-2942
department phone numbers for ARC participating carriers.          Cathay Pacific Airways Ltd (160)   800-233-2742
Most of the numbers have changed, but all have been verified      Cayman Airways (378)               809-949-8200
by Travel Agency Services. These numbers are accurate at          China Airlines (297)               310-641-8888
the time of the printing of this handbook                         China Eastern Airlines (781)       800-200-5118
                                                                  China Southern Airlines (784)      818-683-7606
                                                                  Continental Airlines (005)         800-932-2732
                                                                  COPA (230)                         011-507-277037
                                                                  Corporate Express (310)            615-275-3039
                                                                  CSA Czech Airlines (064)           212-765-6545
                                                                  Delta Air Lines (006)              404-715-8400
Page 24
          Industry Agents’ Handbook                                                          Section 6

Egyptair (077)                    212-581-5600        North American Airlines (455)     718-656-2650
El Al Israel Airlines (114)       212-852-0669        Northwest Airlines (012)          612-726-2422
Emirates (176)                    212-758-9720        Olympic Airways (050)             212-735-0200
Era Aviation (808)                907-266-8477        Pakistan Int'l Airlines (214)     212-370-9150
Ethiopian Airlines Ent. (071)     212-692-9555        Penair (339)                      907-243-2014
EVA Airways Corporation (695)     310-521-6065        Philippine Air Lines (079)        415-391-0270
Finnair (105)                     212-499-9000 x423   Polynesian Airlines (162)         011 685 21261
Garuda Indonesian Airways (126)   310-348-9577        Qantas Airways (081)              310-726-1442
Ghana Airways (237)               212-371-2800        Royal Air Maroc (147)             212-750-5115
Great Lakes Aviation (846)        712-262-1000 x124   Royal Jordanian (512)             212-949-0060 x830
Great Plains Airlines (507)       573-443-8300        Saudi Arabian Airlines (065)      713-873-1014
Gulf Air (072)                    713-621-2771        Scandinavian (117)                201-896-3729
Hawaiian Airlines (173)           808-835-3054        Servivensa (985)                  305-381-6349
Iberia (075)                      305-267-7747        Singapore Airlines (618)          213-934-8833 x404
Icelandair (108)                  410-715-5164        Spanair S.A. (680)                888-545-5757
Japan Airlines (131)              800-259-8515        South African Airways (083)       954-769-5066
Jet Airways (589)                 925-866-1205        Southwest Airlines (526)          214-792-6777
Korean Air (180)                  310-417-5241        Spirit Airlines (487)             800-772-7117
Kuwait Airlines (229)             212-319-1222        Sun Country Airlines (337)        866-476-5247
Lacsa Airlines (133)              305-876-6561/6562   Surinam Airways (192)             305-262-9796
LanPeru (544)                     305-670-5533        SWISS (724)                       516-247-4022
Lan Chile Airlines (045)          305-670-5533        TACA Int'l Airlines (202)         011-503-298-5055
Lapa Airlines (069)               770-579-8373        TAM Airlines (957)                888-235-9826
Lauda Luftfahrt AG (231)          305-538-8701        TAP - Air Portugal (047)          201-344-5390
Liat (1974) Ltd. (140)            268-480-5600        TAROM Romanian Air Transport 212-560-0840
Lloyd Aereo Boliviano (051)       305-530-0323        Transport (218)                   212-687-6013
LOT Polish Airlines (080)         212-944-8116        Thai Airways Int'l (217)          310-640-0097 x286
LTU Int'l Airways (266)           305-530-2208        TransAero (670)                   800-957-2658
Lufthansa German Airlines (220)   516-296-9385        Trans World Airlines (015)        816-464-6232
Malaysian Airlines System (232)   310-535-9288        TransBrasil S/A Linhas Aeras (653) 305-591-8322 x252
Malev Hungarian Airlines (182)    212-757-6481        Transportes Aeroes Del Mercosur S.A. (692)
Martinair Holland (129)           407-391-6165                                          305-477-2104
Mesa Airlines (533)               505-326-4437        Turkish Airlines (235)            212-339-9662
Mexicana Airlines (132)           011-525-227-0260    Ukraine Intl. Airlines (566)      800-876-0114
                                          x3257       United Airlines (016)             847-700-6881
Midwest Express Airlines (453)    414-570-4085        USAirways (037)                   877-257-5700
National Airlines (007)           888-757-9010        Varig Airlines (042)              305-262-7796
                                                      Via Rail Canada (830)             514-871-6891
                                                      Virgin Atlantic Airways (932)     203-750-2069




                                                                                                 Page 25
Section 6                                                                        Industry Agents’ Handbook
Rules for Exchanging                                              Refund/Exchange Notice (REN)

Section X of the Agent Reporting Agreement, which is              Purpose
found in Section 80 of the handbook, states the following
rules for exchanges:                                              The Refund/Exchange Notice (REN) is designed to
                                                                  simplify and support the reporting of refunds and
"The Agent, without the authority of the ticketing carrier        exchanges in the weekly sales report. Although not
whose ARC traffic document is to be issued, shall not:            required for your electronic report, many agents complete
                                                                  a REN whenever an exchange transaction is being
1. Issue an ARC traffic document in exchange for any              completed.
   traffic document previously issued by another Agent or
   by a carrier; or                                               An exchange transaction may result in the following:
                                                                     •     Additional collection,
2. Issue an ARC traffic document in exchange for a traffic
                                                                     •     Refund with exchange,
   document previously issued by that Agent naming
   another carrier as the ticketing carrier."                        •     Even exchange.

Stated another way, these two rules mean that, unless you         The REN is available in both a manual and automated
have carrier permission, an agency may do only the                format. All examples are shown using the manual format.
following: issue a new ARC traffic document in exchange
for any ARC document previously issued by your agency
(or any of its affiliated home, branch or STP locations),         Assembly
provided that all documents are on the same ticketing
carrier.                                                          To assemble a REN, complete the necessary boxes, and
                                                                  write the word "exchanged” across the face of the old
Documentation Requirements                                        flight coupons you are refunding. Attach the new auditor’s
                                                                  coupon(s) behind the REN, and the old flight coupons – or
If the exchange involves an additional collection, and a          ETREA – behind the auditor’s coupons. Staple in the
credit card is the A/C form of payment, the charge form           upper left-hand corner.
must match exactly the amount of the add/collect on the
REN. Do not report the charge form to ARC. Keep it on
file for the required two years to help prevent liability for a   Please note that the taxes, fees, and charges shown in the
chargeback. (See Section 8 for additional information).           examples in Section 6 are current as of autumn, 2002, and
                                                                  are for example purposes only. The federal government
You should also make certain to correctly complete the            has the ability to modify tax rates at any time. It is the
form of payment details on the new document. Please               responsibility of the agent to ensure that the correct taxes
refer to Section 5 for additional information.                    are collected, refunded, or exchanged on each document.

The REN is always the top document in an exchange
transaction as shown below:                                       CAUTION:       Any data regarding agent commissions
                                                                  in this section are for illustration purposes only, and
Staple                                                            do not necessarily reflect the current policy for the
everything                                                        airline concerned.
                        REN
together                                                          Please contact the carrier’s refund or revenue
in the upper               Auditor’s                              accounting department to confirm all commission
left hand corner                                                  policies.
using one staple                Flight Coupon
                                         Flight Coupon


        Electronic Ticket Refund/Exchange Notice
                          (ETREA)
   If the carrier and your CRS support ETREA, you
   should print the ETREA instead of the flight
   coupons, and attach the ETREA to the REN.



Page 26
         Industry Agents’ Handbook                                                                         Section 6


Refund with Exchange (Old Ticket More Than New Ticket) – Penalty Applied
Ms. Temika Proctor purchased a round-trip ticket from St. Louis, MO, to Chicago, IL. Her travel plans have changed, and she
wishes to exchange her ticket. The carrier has instructed you to apply a $100 penalty to the refundable amount and take $25.00
commission on administration/penalty fee. You must return the applicable portion of your original commission.


New Document




Old Flight Coupons




                                                                                                               Page 27
Section 6                                                                                                                              Industry Agents’ Handbook
Properly-completed REN

                AMOUNT TO BE
             REFUNDED/COLLECTED
           SUBJECT TO CARRIER AUDIT                ARC                            REFUND/EXCHANGE NOTICE                                                       CARRIER’S COPY

                                                                                                                                                                       AGENCY CODE NO.
    TOTAL COST OF ALL                       PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
A   NEWLY ISSUED
    AUDITOR’S COUPON(S)
                               862.0                Proctor/Temika Ms.                                                                                         4         9          5 6 0 7
        BASE FAREOF                                 COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                              4          4
                                                                                                                                                                         TODAY’S
B   REFUNDED/EXCHANGED                              NEW DOCUMENT(S)
                                                                                                                                                                 DAY     DATE
                                                                                                                                                                            MONTH        YEAR
       DOCUMENT(S)

                       880.00                                                                 Cash
C
                       CODE                    +
                                                     20. 00                                                                                                     2        9       O C T
       INDIVIDUAL                                   COMMISSION ON
         TAXES
           ON     CODE
                       US                          ADMIN/PENALTY FEE
                                                                                  REFUNDED/EXCHANGED COUPON NUMBER(S)                              NEWLY ISSUED AUDITOR’S COUPON(S)
D      REFUNDED/
        EXCHANGED
       DOCUMENTS
                       66.00                   +     25.00                  FLT. CPNS     CARRIER                   FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK
       INCLUDING
          PFC’s   CODE                        COMMISSION RETURNED
E                                             ON OLD DOCUMENT(S)

                       ZP                      -
                                                                              1         2 ----                      0 0 1      7 0 9 2 6 1                                       5 7 2
F
        TOTAL COST OF
    REFUNDED/EXCHANGED 6.00                    20.00                   3                 0 0 1                      72 2 45 3 1 6 69   2
       DOCUMENT(S)                                  COMMISSION DUE
                                                     TO/FROM YOU
       (B + C + D + E)
                       XT
              BOX A
                                               +
G             MINUS    14.00
                          +                    -
              BOX F            -
    ADMIN OR PENALTY FEE
      PLUS ANY NON-
                                               25 00     TRANSACTION TYPE
                                                                                                            UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
H       REFUNDABLE             +               STRAIGHT REFUND
    AMOUNT FROM BOX G                                                                               CODE      AMT         CODE        AMT   CODE      AMT      CODE        AMT

                       966.00
    AMOUNT COLLECTED FROM
                         +
     OR REFUNDED TO CLIENT
                                               ADD COLLECT
                                                                                                                    STL       4       50           ORD 4      50
I                                              EVEN EXCHANGE
              (G + H)
    SUBJECT TO CARRIER AUDIT
                               -
                                               REFUND WITH EXCHANGE




Explanation
         1.  Box A – enter the total cost of the new document.
         2.  Box B through F – copy the unused base fare, taxes, and total cost directly from the old flight coupons.
         3.  Box G – calculate box A minus box F: 862.00 – 966.00 = -104.00.
         4.  Box H – enter 100.00, because there is a penalty.
         5.  Box I – calculate box G plus box H: -104.00 + 100.00 = -4.00, indicating a refund of $4.00 to Ms. Proctor.
         6.  Check “refund with exchange” in the Transaction Type box.
         7.  Enter 20.00 in the Commission on New Documents box (roundtrips capped at $20.00).
         8.  Enter 25.00 in the Commission on Admin/Penalty Fee box.
         9.  Enter 20.00 in the Commission Returned in Old Documents box (roundtrips capped at $20.00).
         10. Total the three boxes (20.00 + 25.00 – 20.00 = 25.00) and enter +25.00 in the Commission Due To/ From You box.
         11.  Assemble the transaction with the REN on top of the auditor’s coupon, and the exchanged flight coupons last. Write
             “exchanged” across the old flight coupons to invalidate them.
         12. List the transaction on the cash batch tape as -4.00

                               Document Assembly                                                                              List on Cash Tape

                                                                                                                                       4.00 -
                                                                                                                                      169.48 -
                                         REN
                                           Auditor's
                                                   Flight Coupons


CAUTION:                              All commission amounts are for illustration purposes only. They do not necessarily reflect
                                      the current policy of the carrier concerned. To confirm a carrier’s policy or check
                                      commission for a REN transaction, contact the carrier’s refund or revenue accounting
                                      department. See page 19 for contact information.




Page 28
         Industry Agents’ Handbook                                                               Section 6

Old Ticket more than New Ticket - No Penalty
Ms. Pearly White purchased a round trip ticket from Cleveland, OH to Chicago, IL. The fare decreased and she
wants to exchange her original ticket for a new one and get a refund for the difference. You must return the
applicable portion of your original commission. You issue the exchange using your GDS/CRS format for
exchanges.
       Ticket number 0012345678901
Currently IAR does not receive all the necessary information from the GDS/CRS to process an exchange that
results in a refund. IAR will flag this transaction with an ‘E’ status. This is to let you know that IAR needs
additional information to complete the transaction. In this example IAR needs the original form of payment. To
add the form of payment you will have to type the form of payment into IAR using the Transaction Modify (TM)
action code.
        Step                                      Action
         1     To find the document with the exchange error, enter a List Errors
               request for exchanges (LE/EX) on the command line.

      IAR LIST ERROR-LE/EX                                        49560744/27OCT02
       LN ST A/L DOC NUMBER RECLOC ERROR MESSAGE                   INCORRECT DATA
        1 E 001 2345678901 GSVOQB ENTER FP




       )>@@ARC/TM/1
         2     You can immediately see that this transaction needs the form of
               payment based on the –ERROR MESSAGE-. To make the
               necessary modifications issue the Transaction Modify command by
               typing TM/1 (1= display line number) on the command line.

        Step                                        Action
          3    IAR will display the screen that needs to be modified. In this example
               the modification needs to be done on the exchange summary screen.
               This screen is also referred to as the electronic ren. IAR will prompt
               you with an informational message to help you complete the
               transaction.
       IAR EX SUMMARY-ES LIST     49560744/27OCT02          >@@ARC/ES1/
       DOC 001 1234567890 6       EXCH TYPE - REFUND
       NEW DOC TOTAL      110.18        OLD FARE TOTAL          245.00
       OLD DOC TOTAL      278.38        OLD TAX TOTAL            33.38
       NEW/OLD DIFF       168.20-     ADMIN/PENALTY TOTAL         0.00
          AMT RFND TO CLIENT         168.20-   ADJUSTMENT (...........)
       NEW COMM TOTAL            4.43 OLD COMM TOTAL           12.25
       COMM ADMIN/PENALTY        0.00 COMM DUE TO/FROM          7.82-
       FP (CASH              ) EXTENDED PAY Y/N(N) APPROVAL (......)
                                                              NEXT (ET)
       ERROR-ENTER -FP- FIELD FOR EXCHANGE REFUND
       >@@ARC/
         4     Since the original ticket was a cash sale, type ‘CASH’ in -FP- field and end
               the transaction by tabbing to –NEXT-, typing “ET” and pressing Enter .
               This transaction is now complete!
                                                                                                     Page 29
Section 6                                                                           Industry Agents’ Handbook
          TIP     You may want to make a screen print copy for your records.


       IAR                 49560744/27OCT02




       DOCUMENT HAS BEEN MODIFIED
       >@@ARC/
                    Step                                  Action
                     5       IAR will display a confirmation message telling you that the
                             modification has been completed. IAR will also automatically
                             calculate the Net Remit for this transaction and remove the ‘E’
                             status from any List Display.
                   Note      If there were an error the confirmation message would say
                             ‘DOCUMENT HAS BEEN MODIFIED WITH AN ERROR’.

The Financial Information screen for the new ticket will be present for any exchange in IAR. In this case, the error did not
require us to access the screen, but it is shown here for example purposes.

        IAR FINANCIAL-FI          49560744/27OCT02          >@@ARC/FI1/
        DOC 016 7990530019 5 THRU (   )            TT AT    STATUS
        DATE OF ISSUE (24OCT02)             EQUIV AMT (...)(..........)
        FARE (...)(     88.50) TX1(US)(      6.68) TX2 (XF)(      9.00)
        TX3 (ZP) (       6.00) TX4(..)(..........) XT Y/N(.)
        PFC(DCA3    )(DFW3    )(........)(........) SVC CHG(..........)
        TOTAL (      110.18)   BANK RATE(..........) COMM (       4.43)
        FP (CA                 ) EXTENDED PAY Y/N(.) APPROVAL (......)
        CERT Y/N(.) ENDR/RMKS Y/N(.) FARE CALC Y/N(Y) MISC SUPPORT(..)
        EXCH OLD DOC(016)(7990530009)(1) EXCH ALL CPNS Y/N(Y) NEXT(..)

        >@@ARC/

The Exchange support (EX) screen will also be present when exchanging documents in IAR. In this case, the error did not
require us to access the screen, but it is shown here for example purposes.

        IAR EX SUPPORT-EX         49560744/27OCT02          >@@ARC/EX1/
        DOC 016 7990530019 5      EXCH ALL CPNS Y/N(Y)                                                     ESAC code is
        OLD DOC 001 7990530009(1) THRU(...) ELEC AUTH (CO37771P2DB79M )                                    entered here
        COUPONS- TK1(12 )TK2(....)TK3(....)TK4(....)TK5(....)TK6(....)
        OLD FARE (    245.00) TX1(US) (     18.38) TX2(XF) (      9.00)
        TX3 (ZP) (      6.00) TX4(..) (..........) TX5(..) (..........)
        TX6 (..) (..........)PFC(DCA4.50 )(ORD4.50 )(.......)(........)
        OLD TTL (      278.38)      OLD COMM           (     35.78)
        ADMIN/PENALTY (0.00      ) COMM ADMIN/PENALTY (0.00       )
        NEXT OLD DOC(   )(          )( ) EXCH ALL CPNS Y/N(.) NEXT(..)

        >@@ARC/




Page 30
          Industry Agents’ Handbook                                                                       Section 6

Refund with Exchange (Old Ticket More than New) Using ETREA – No Penalty
Ms. TaNika Seaborn purchased a round-trip ticket from Los Angeles, CA, to Auckland, New Zealand. She has found a
cheaper fare, and would like to exchange her ticket. The carrier has permitted the exchange and advised you to keep your
original commission.

New Document




Printout of an ETREA




                                                                                                              Page 31
Section 6                                                                                                                             Industry Agents’ Handbook
Properly-completed REN

                    AMOUNT TO BE
                 REFUNDED/COLLECTED
               SUBJECT TO CARRIER AUDIT                 ARC                          REFUND/EXCHANGE NOTICE                                                         CARRIER’S COPY

                                                                                                                                                                            AGENCY CODE NO.
        TOTAL COST OF ALL                        PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
   A    NEWLY ISSUED
        AUDITOR’S COUPON(S)
                                   1485.0        Seaborn/TaNika Ms.                                                                                                  4         9          5 6
            BASE FAREOF                                  COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                                   0 7         4
                                                                                                                                                                              TODAY’S
                                                                                                                                                                                      4
  B     REFUNDED/EXCHANGED                               NEW DOCUMENT(S)
                                                                                                                                                                      DAY     DATE
                                                                                                                                                                                 MONTH        YEAR
           DOCUMENT(S)

                           4330.00
                           CODE                     +        0                                     AX 399455387000001
  C
            INDIVIDUAL                                   COMMISSION ON
                                                                                                                                                                       2 9               OC T
  D
              TAXES
                ON
            REFUNDED/
                       CODEUS             26.40         ADMIN/PENALTY FEE
                                                                                     REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
             EXCHANGED                              +
            DOCUMENTS                                                            FLT. CPNS     CARRIER                   FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK
            INCLUDING
               PFC’s   CODE
                           XT                   0   COMMISSION RETURNED
  E                                                 ON OLD DOCUMENT(S)
                           20.60                                              1 2 ----    0 1 6    7 2 24 5 3 1                                                                          6 7 0
                                                    -
   F
            TOTAL COST OF
        REFUNDED/EXCHANGED
           DOCUMENT(S)                                       0
                                                         COMMISSION DUE
                                                                            0 1 6  7 22453 1 6 7 1    1
           (B + C + D + E)                                TO/FROM YOU


                  BOX A
                                                    +
  G               MINUS            +                -
                  BOX F      -
                           4377.00
        ADMIN OR PENALTY FEE                                  TRANSACTION TYPE
          PLUS ANY NON-                                                                                          UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
  H         REFUNDABLE             +                STRAIGHT REFUND
        AMOUNT FROM BOX G                                                                                CODE      AMT         CODE        AMT   CODE      AMT      CODE        AMT

        AMOUNT COLLECTED FROM
                                                    ADD COLLECT
                                   +
   I              (G + H)  2892.00
         OR REFUNDED TO CLIENT

        SUBJECT TO CARRIER AUDIT
                                   -
                                                    EVEN EXCHANGE                                                  LAX 3              00
                                                    REFUND WITH EXCHANGE

                                                                            X

Explanation
       1.  Box A – enter the total cost of the new document.
       2.  Box B through F – copy the unused base fare, taxes, and total cost directly from the old flight coupons.
       3.  Box G – calculate box A minus box F: 1485.00 – 4377.00 = -2892.00.
       4.  Box H – enter zero, because there is no penalty.
       5.  Box I – calculate box G plus box H: -2892.00 – 0 = -2892.00, indicating a refund of $2892.00 to Ms. Seaborn.
       6.  Check “refund with exchange” in the Transaction Type box.
       7.  Enter zero in the Commission on New Documents box. (We could also enter $20.00 on the new document, and then
           return $20.00 on the old, but the simpler, preferred method is to put zeros in the boxes.)
       8. Enter zero in the Commission on Admin/Penalty Fee box.
       9. Enter zero in the Commission Returned in Old Documents box.
       10. Total the three boxes (0 + 0 + 0 = 0) and enter zero in the Commission Due To/ From You box.
       11. Assemble the transaction with the REN on top of the Auditor’s Coupon, and the ETREA last.
       12. List the transaction on the credit batch tape as –2892.00


                           Document Assembly                                                                                  List on Credit Tape


                                                                                                                                      2892.00
                                                                                                                                      169.48 - –
                                          REN
                                            Auditor's
                                            Auditor’s
                                                Flight Coupons
                                                  ETREA


CAUTION:                               All commission amounts are for illustration purposes only. They do not necessarily reflect
                                       the current policy of the carrier concerned. To confirm a carrier’s policy or check
                                       commission for a REN transaction, contact the carrier’s refund or revenue accounting
                                       department. See page 19 for contact information.



Page 32
         Industry Agents’ Handbook                                                            Section 6


Add Collect (Old Ticket More than New, with Refund Denied) – Penalty Collected
Ms. Debora Jones purchased a round-trip ticket from Washington, DC, to Chicago’s Midway. She later
decided to change her destination to Chicago’s O’Hare and wants to exchange her ticket. The carrier will
allow the transaction, but has advised you not to refund any money to the client and to collect a $100 penalty.
You may take $25 on the penalty fee, with no change to your original commission.
New Document




Old Flight Coupons




                                                                                                  Page 33
Section 6                                                                                                                              Industry Agents’ Handbook

Properly-completed REN

                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT               ARC                          REFUND/EXCHANGE NOTICE                                                             CARRIER’S COPY

                                                                                                                                                                           AGENCY CODE NO.
     TOTAL COST OF ALL                      PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)                       Jones/Debora Ms.                                                                                                     4 9 5 6 0
                                390 50                                                                                                                             7 4 4
         BASE FAREOF                                COMMISSION ON                                                                                                            TODAY’S
                                                                        FORM OF PAYMENT/ACCOUNT NUMBER
 B   REFUNDED/EXCHANGED                             NEW DOCUMENT(S)
                                                                                                                                                                     DAY     DATE
                                                                                                                                                                                MONTH        YEAR
        DOCUMENT(S)

                        1192.56
                        CODE                   +         0                                                           CASH
 C                                                                                                                                                                   2        9      OC T
        INDIVIDUAL
          TAXES
            ON
                        US                          COMMISSION ON
                                                   ADMIN/PENALTY FEE
                                                                                REFUNDED/EXCHANGED COUPON NUMBER(S)                                 NEWLY ISSUED AUDITOR’S COUPON(S)
                   CODE
 D      REFUNDED/
         EXCHANGED      89.44                  +
        DOCUMENTS
        INCLUDING
           PFC’s
                                               25.00                        FLT. CPNS     CARRIER                    FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.                  CK
                                              COMMISSION RETURNED
 E
                   CODE
                        ZP                    ON OLD DOCUMENT(S)       1 2 3 4      0 0 5     7 2 2 4 5                                                        3 1                6 7 2
         TOTAL COST OF
                        12.00                  -         0             0 0 5   7 22 4 5 3 1 6 7 3     1
 F   REFUNDED/EXCHANGED
        DOCUMENT(S)                                 COMMISSION DUE
        (B + C + D + E)                              TO/FROM YOU
                        XT                     +
               BOX A
 G             MINUS
               BOX F
                        26.50
                          +                  -
                                            25.00
                                -
     ADMIN OR PENALTY FEE                                TRANSACTION TYPE
       PLUS ANY NON-                                                                                        UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H       REFUNDABLE             +              STRAIGHT REFUND
     AMOUNT FROM BOX G  1320.50                                         X
                                                                                                    CODE       AMT         CODE        AMT   CODE      AMT         CODE        AMT

     AMOUNT COLLECTED FROM
      OR REFUNDED TO CLIENT
                                +
                                               ADD COLLECT                                                                     DCA       4   50              DTW      4       50         MDW 3
 I                                             EVEN EXCHANGE
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                -
                                               REFUND WITH EXCHANGE
                                                                                  00           DTW         4          50

                        930.00
Explanation
      1.  Box A – enter the total cost of the new document.
      2.  Box B through F – copy the unused base fare, taxes, and total cost directly from the old flight coupons.
      3.  Box G – calculate and enter the total of box A minus box F: 390.50 – 1320.50 = -930.00.
      4.  Box H – enter 1130.00: 100.00 for the penalty (to be collected from the client, not applied to the difference)and
          930.00 as the non-refundable difference absorbed as an administrative fee.
      5. Box I – calculate box G plus box H: -930.00 + 1130.00 = 100.00, indicating an add/collect of $100.00 to Ms. Jones.
      6. Check “add/collect” in the Transaction Type box.
      7. Enter zero in the Commission on New Documents box.
      8. Enter 25.00 in the Commission on Amin/Penalty Fee box.
      9. Enter zero in the Commission Returned on Old Documents box.
      10. Total the three commission boxes (0 + 25.00 + 0= 25.00) and enter +25.00 in the Commission Due To/From You box.
      11. Assemble the transaction with the REN on top of the auditor’s coupon, and the exchanged flight coupons last. Write
          “exchanged” across the old flight coupons to invalidate them.
      12. List the transaction on the cash batch tape as +100.00.

                                    Document Assembly                                                                       List on Cash Tape


                                                                                                                                  100.00 +
                                                                                                                                  169.48 -
                                       REN
                                         Auditor's
                                              Flight Coupons



CAUTION:                            All commission amounts are for illustration purposes only. They do not necessarily reflect
                                    the current policy of the carrier concerned. To confirm a carrier’s policy or check
                                    commission for a REN transaction, contact the carrier’s refund or revenue accounting
                                    department. See page 19 for contact information.

Page 34
           Industry Agents’ Handbook                                                                            Section 6


Even Exchange (with Residual Value on MCO) – No Penalty
Ms. Jennifer Thompson purchased a round-trip ticket from Houston, TX, to London, England. She has discovered that she
must change her departure city, and would like to exchange her ticket. She is a business traveler and would like an MCO. The
carrier will allow the transaction. There is no penalty and no change to your commission.

New Documents – Ticket and MCO




MCO


       Thompson/Jennifer Ms.
                                                            29 OCT 02                         675.00 TRAVEL
                                                                                                    ARC
     Future Air Transp.                                                                                ARLINGTON VA
                                                                                                       4956074-4
                  Six Hundred Seventy Five Dollars--        00/100
     USD            675.00                                                                    675.00

                                                                                          1257224531675

     Residual Value
     Non-endorsable
     refundable
                      non-transferable                   non-
                                                                                            British Airways
                 1257224531674                             exch

                                                                                                                              E

Explanation of MCO Calculation, Document Assembly, and Credit Tape Entry
1.   As the first step in the transaction, calculate the value of the MCO. Always use this formula: old ticket amount minus
     new ticket amount. 4271.83 (old) – 3596.83 (new) = 675.00. The value of the MCO is $675.00.
                  Document Assembly                                                   List on Cash Tape

                            REN                            The auditor’s
                                                          coupons may be                      .00 +
                             Auditor’s                     assembled in
                               Auditor’s                   either order.                                             Page 35
                              Flight Coupons
Section 6                                                                                                                          Industry Agents’ Handbook

Properly-completed REN
                    AMOUNT TO BE
                 REFUNDED/COLLECTED
               SUBJECT TO CARRIER AUDIT           ARC                           REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                         AGENCY CODE NO.
        TOTAL COST OF ALL                 PASSENGER NAME                                                   CARD HOLDER/CORPORATE NAME
   A    NEWLY ISSUED
        AUDITOR’S COUPON(S)                   Thompson/Jennifer Ms.                                                                                               4         9          5 6
            BASE FAREOF
                           4271 83                                                                                                                              0 7         4      4
                                                   COMMISSION ON          FORM OF PAYMENT/ACCOUNT NUMBER                                                                   TODAY’S
   B    REFUNDED/EXCHANGED                         NEW DOCUMENT(S)
                                                                                                                                                                   DAY     DATE
                                                                                                                                                                              MONTH        YEAR
           DOCUMENT(S)
                                                                                                           Cash
   C
                           4176.00
                           CODE               +

            INDIVIDUAL                             COMMISSION ON
                                                                                                                                                                    2 9                OC T
   D
              TAXES
                ON
            REFUNDED/
                       CODEUS             0       ADMIN/PENALTY FEE
                                                                                REFUNDED/EXCHANGED COUPON NUMBER(S)                                  NEWLY ISSUED AUDITOR’S COUPON(S)
             EXCHANGED                        +
            DOCUMENTS
            INCLUDING
                           26.40                                           FLT. CPNS        CARRIER                   FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK


   E
               PFC’s   CODE                             0
                                              COMMISSION RETURNED
                                              ON OLD DOCUMENT(S)
                           XT                                                     -      -         - -                     1 2 5                        7 2 2 4 5 3 1                         6
                                              -
            TOTAL COST OF  69.43                                      7 4                    1      2 5                   72 24 5 3 1                   6 7 5   0
   F    REFUNDED/EXCHANGED
           DOCUMENT(S)                             COMMISSION DUE
           (B + C + D + E)                          TO/FROM YOU


                  BOX A
                                          0+                                                                                                                                  1        2      5
                                   +          -
  G               MINUS
                  BOX F            -
                                                                                                                                8 0 1 0 0 00 0 0 0                                 0
   H                       4271.83
        ADMIN OR PENALTY FEE
          PLUS ANY NON-
            REFUNDABLE       +
                                                        TRANSACTION TYPE
                                              STRAIGHT REFUND
                                                                                                              UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
        AMOUNT FROM BOX G                                                                             CODE      AMT         CODE        AMT   CODE      AMT      CODE        AMT

        AMOUNT COLLECTED FROM
                                              ADD COLLECT
         OR REFUNDED TO CLIENT
                                   +
   I                                          EVEN EXCHANGE
                  (G + H)          -
        SUBJECT TO CARRIER AUDIT
                                              REFUND WITH EXCHANGE    x


Old Document




Detailed Explanation of REN Calculations
       1.      Box A – add the total amounts of the new ticket and MCO: 3596.83 (new) + 675.00 (MCO) = 4271.83.
       2.      Box B through F – copy the unused base fare, taxes, and total cost directly from the old document.
       3.      Box G – calculate box A minus box F: 4271.83 – 4271.83 = 0.
       4.      Box H – enter 0 because there is no penalty.
       5.      Box I – calculate box G plus box H: 0 + 0 = 0.
       6.      Commission boxes – enter all zeros.
       7.      Check the even exchange in the transaction type box.
       8.      List the transaction on the cash batch tape as 0.00 (see previous page).

Add Collect (with Residual Value on MCO) – Penalty Collected
Page 36
           Industry Agents’ Handbook                                                                            Section 6

Ms. Dawn Smith purchased a round-trip ticket from San Francisco, CA, to Honolulu, HI. She has decided to leave one day
later and wishes to exchange her ticket. Because the fare has decreased, the carrier has instructed you to issue an MCO for
residual value, and collect a $100 penalty. There is no change to your original commission.

New Documents – Ticket and MCO




MCO


         Smith/Dawn Ms.
                                                            01 OCT 01                         150.00 TRAVEL
                                                                                                    ARC
   Future Air Transp.                                                                                  ARLINGTON VA
                                                                                                       4956074-4
                 One Hundred Fifty ----------------
   xx/100           USD        150.00                                                         150.00

                                                                                         0017092615743

   Residual Value
   Non-endorsable
   refundable
                    non-transferable                     non-                             American Airlines
               0017092615742
            h     h


Explanation of MCO Calculation, Document Assembly and Credit Tape Entry
    1.   As the first step in the transaction, calculate the value of the MCO. Always use this formula: old ticket amount minus
         new ticket amount. 606.52 (old) – 456.52 (new) = 150.00. The value of the MCO is $150.00.
                 Document Assembly                                                   List on Credit Tape

                            REN                            The auditor’s
                                                          coupons may be                  100.00 +
                            Auditor’s                      assembled in
                              Auditor’s                    either order.
                             Flight Coupons


                                                                                                                     Page 37
Section 6                                                                                                                        Industry Agents’ Handbook
Old Flight Coupons




Properly-completed REN

                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT          ARC                          REFUND/EXCHANGE NOTICE                                                         CARRIER’S COPY

                                                                                                                                                                  AGENCY CODE NO.
     TOTAL COST OF ALL                 PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)
                                          Smith/Dawn Ms.                                                                                                  4 9                   5 6 0
         BASE FAREOF
                      606 52                   COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                         7 4
                                                                                                                                                                    TODAY’S
                                                                                                                                                                            4
 B   REFUNDED/EXCHANGED                        NEW DOCUMENT(S)
                                                                                                                                                            DAY     DATE
                                                                                                                                                                       MONTH        YEAR
        DOCUMENT(S)


                    587.98
                        CODE              +         0                              AX 378548877915742
 C
        INDIVIDUAL
                                                                                                                                                            0       1            O C
                                               COMMISSION ON
          TAXES

 D
            ON
        REFUNDED/
                      US
                   CODE
                                              ADMIN/PENALTY FEE
                                                                           REFUNDED/EXCHANGED COUPON NUMBER(S)                                NEWLY ISSUED AUDITOR’S COUPON(S)
         EXCHANGED                        +
        DOCUMENTS
        INCLUDING
                    13.04                                              FLT. CPNS     CARRIER                   FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK


 E
           PFC’s   CODE                25.00
                                         COMMISSION RETURNED
                                         ON OLD DOCUMENT(S)
                      ZP                                          1 2 ----     0 0 1     7 0 9 2 6 1 5 7 4 2
                                          -
                    5.50
         TOTAL COST OF
                                                                  0 0 1    709 26 1 57 4 3    0
 F   REFUNDED/EXCHANGED
        DOCUMENT(S)                                 0
                                               COMMISSION DUE
                                                TO/FROM YOU
        (B + C + D + E)

               BOX A
                                          +                                                                                                                       0 0 1                     8
 G             MINUS            +         -
               BOX F            -                                 01 0 0 0000 0                                   0
     ADMIN OR PENALTY FEE
 H     PLUS ANY NON-
         REFUNDABLE
                    606.52
                       +
                                                    TRANSACTION TYPE
                                          STRAIGHT REFUND
                                                                                                       UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
     AMOUNT FROM BOX G                                                                         CODE      AMT          CODE       AMT   CODE      AMT      CODE        AMT

     AMOUNT COLLECTED FROM
                                          ADD COLLECT             X
      OR REFUNDED TO CLIENT
                                +
 I                                        EVEN EXCHANGE
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                -
                                          REFUND WITH EXCHANGE
                    0
Detailed Explanation of REN Calculations
      1.        Box A – add the total amounts of the new ticket and MCO: 456.52 (new) + 150.00 (MCO) = 606.52.
      2.        Box B through F – copy the unused base fare, taxes, and total cost directly from the old flight coupons.
      3.        Box G – calculate box A minus box F: 606.52 – 606.52 = 0.
      4.        Box H – because there is a penalty, enter 100.00.
      5.        Box I – calculate box G plus box H: 0 + 100.00 = 100.00.
      6.        For the commission boxes, enter a zero for new and old (rather than returning 20.00 on the old, and taking 20.00 on
                the new, which would also be correct, but is not the preferred method). For the penalty, enter 25.00. Total the three
                boxes (0 + 0 + 25.00), and enter +25.00 in the Amount Due/From You box.
      7.        Check “add collect” in the Transaction Type box.
      8.        List the transaction on the credit batch tape as +100.00 (see previous page).

Page 38
           Industry Agents’ Handbook                                                                          Section 6

                                    Carrier-issued Certificates and Vouchers

The marketing of airline transportation includes a variety       EXCEPTION: VIA Rail, Canada, does not want the discount
of carrier issued certificates and vouchers.         These       certificate number entered into the endorsements /
documents are used for a variety of purposes and come in a       restrictions area of the ticket. You may omit entering the
wide range of formats and appearances.            Although       certificate number on VIA Rail, Canada, tickets.
inherently different, they are still quite similar. When
appearance, stated purpose, and specific fare basis
instructions are ignored, the documents are reduced to only      Type B – Voucher
two basic types. These two basic types are defined as
follows:                                                         Because a voucher actually has a value, a ticket is issued at
                                                                 full value with the voucher exchanged for the ticket as
Type A – Discount Certificate                                    partial or full payment. Any difference between the full
                                                                 value of the ticket and the reduced value after applying the
The authorization to issue a ticket at a reduced amount          voucher is determined by using a Refund/Exchange
using the discount certificate as support.                       Notice (REN). Enter the voucher number in the area
                                                                 designated for "REFUNDED/EXCHANGED COUPON
Type B – Voucher                                                 NUMBER(S)" on the REN.

The authorization to issue a ticket at the full value with the
value of the voucher used as partial payment.                    Reporting Instructions

NOTE: Some carriers may issue dual purpose                       Since there are two distinct methods of ticketing, there are
documents which are to be treated as a Type A                    also two distinct methods of reporting the sale.
document for domestic ticketing and as a Type B
document for international ticketing.                            Type A – Discount Certificate
                                                                 The discount certificate, issued as the authorization to
Ticketing Instructions                                           issue a ticket at a reduced amount, is to be PLACED ON
                                                                 TOP of the completed transaction for both cash and credit
Specific ticketing instructions may vary slightly by carrier;    transactions. TAX and COMMISSION are shown in the
however, one of two methods generally applies to all             appropriate areas on the ticket. Since the ticket is not
transactions involving a discount certificate or a voucher.      issued as an exchange transaction, a REN is NOT
The instructions below will be provided on the carrier's         required. The transaction is reported to ARC in the cash or
certificate or voucher.                                          credit batch as appropriate.

                                                                 Type B – Voucher
Type A – Discount Certificate
                                                                 The actual value of a voucher is exchanged for a ticket
Because a discount certificate is only the authorization to      issued using a REN. Since the ticket is being issued at full
issue a ticket at a reduced fare, it has no real monetary        value (including fare and all taxes, fees and charges), the
value. A ticket should be issued as a straight sale, not as      voucher amount and commission are recorded on the REN.
an exchange. Tax and commission boxes on the ticket              Show the value of the voucher in Boxes B and F and enter
should reflect the applicable tax and commission, not            the voucher number in the "REFUNDED/EXCHANGED
"EXCH." Enter the discount certificate number on the             COUPON NUMBER(S)" boxes. The REN is placed on
ticket in the Endorsements/Restrictions area. A Refund/          top, followed by the auditor's coupon, and the voucher is
Exchange Notice (REN) IS NOT required.                           placed BEHIND the auditor's coupon. The transaction is
                                                                 reported to ARC in the cash or credit batch as appropriate.
NOTE: A REN is not required if you issue the ticket
correctly. You must make certain that EXCH does not
appear in the commission and tax boxes.




                                                                                                                   Page 39
Section 6                                                                         Industry Agents’ Handbook

Carrier Instructions to Agents

ARC carriers have been requested to include one of the two following instructions on any marketing certificate or voucher:



                                             ARC REPORTING PROCEDURE

                    1.    Treat as Type A - Discount Certificate
                    2.    No REN is required.
                    3.    Enter the discount certificate number (including carrier code) on the ticket in
                          the Endorsements/Restrictions area.
                    4.    Place discount certificate on top of the Auditor's Coupon for all sales.
                    5.    Refer to Industry Agents' Handbook, Section 6.0 for details


                                                             OR


                                              ARC REPORTING PROCEDURE

                    1.    Treat as Type B - Voucher
                    2.    Complete a REN.
                    3.    Enter the voucher number in the area designated for
                          "REFUNDED/EXCHANGED COUPON NUMBER(S)" on the REN. Place
                          REN on top of Auditor's Coupon.
                    4.    Place voucher behind Auditor's Coupon.
                    5.    Refer to Industry Agents' Handbook, Section 6.0 for details.



In the event space on the document prevents inclusion of the full instructions carriers may simply state: treat as Type A (or
Type B) for reporting purposes. Agents should refer to this Section for the detailed procedures.

Since carrier certificates and vouchers currently in the marketplace will not reflect the above instructions you should
nevertheless follow the reporting instructions for certificates if the document authorizes you to issue a ticket at a reduced
amount. Follow the reporting instructions for vouchers if the document instructs you to issue a ticket at the full amount with
the value of the voucher to be used as partial payment.




Page 40
           Industry Agents’ Handbook                                                                              Section 6


Type A – Discount Certificate – No REN Required
A client wants to purchase a roundtrip ticket from Washington, DC to New York City. The client presents a $100.00 discount
certificate. Following the carrier’s ticketing instructions, issue the ticket at the reduced value. Using the correct format for
your CRS enter the discount certificate number (including the carrier code) in the Endorsements/Restrictions field of the ticket.

Example of Certificate and placement of Certificate Number on an ATB:



                                                                                                                       The
                                                                                                                       Certificate
                                                                                                                       number will
                                                                                                                       appear in the
                                                                                                                       Endorsements
                                                                                                                       /Restrictions
                                                                                                                       area of the
                                                                                                                       ATB




NOTE: If "EXCH" appears in the tax and commission boxes, you must complete a REN.



Example of Certificate Number placement on MANUAL Document

         MANUAL TICKET

             40114876563820




                                                                                                                      Page 41
Section 6                                                                                                                                    Industry Agents’ Handbook

Type B – Voucher – REN Required

Mr. Justin Case wants to purchase a roundtrip ticket from Minneapolis to Tampa. The client presents a Type B voucher with a
cash value of $50.00. Issue the ticket at full value. A Type B Voucher has a specific monetary value that can be applied to the
value of an issued ticket as a partial exchange in IAR. The total printed on the ticket does not reflect the discount. The end
result of the exchange will be the actual cost to the client. Show the value of the voucher in Boxes B and F and enter the
voucher number in the " REFUNDED/EXCHANGED COUPON NUMBER(S)" boxes. The REN is, as usual, placed on top
of the auditor's coupon, but the voucher is placed BEHIND the auditor's coupon. The transaction is reported to ARC in the
cash or credit batch as appropriate.




                      AMOUNT TO BE
                   REFUNDED/COLLECTED
                 SUBJECT TO CARRIER AUDIT                ARC                          REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                               AGENCY CODE NO.
          TOTAL COST OF ALL                       PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
      A   NEWLY ISSUED
          AUDITOR’S COUPON(S)
                                         1017.8                              Case/Justi
                                         2                                                                                                                             4 9        5 6 0
                                                                                                                                                                              4
                                                                                                                                                                      7 4 TODAY’S
      B
              BASE FAREOF
          REFUNDED/EXCHANGED
             DOCUMENT(S)
                                          50.00           COMMISSION ON
                                                          NEW DOCUMENT(S)
                                                                              FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                                         DAY     DATE
                                                                                                                                                                                    MONTH        YEAR


                             CODE                    +                                                                                                                1          3          D E
      C
             INDIVIDUAL
                                                                                                                                                                      C              0      3
                                                          COMMISSION ON
               TAXES                                     ADMIN/PENALTY FEE
                 ON     CODE                                                          REFUNDED/EXCHANGED COUPON NUMBER(S)                                  NEWLY ISSUED AUDITOR’S COUPON(S)
     D       REFUNDED/
              EXCHANGED                              +
             DOCUMENTS                                                            FLT. CPNS     CARRIER                   FORM/SERIAL NO.               CARRIER       FORM/SERIAL NO.               CK
             INCLUDING
                PFC’s   CODE                        COMMISSION RETURNED
      E                                             ON OLD DOCUMENT(S)
                                                                                  8                                         0 1 2                         0 1 2                      7      9 9 0 5
                                                     -                       0        0 2     1      6      6       7       7 0 5                       3 0 0 2 6                    1
              TOTAL COST OF
      F   REFUNDED/EXCHANGED
             DOCUMENT(S)
                                         50.00            COMMISSION DUE
             (B + C + D + E)                               TO/FROM YOU


                    BOX A
                                                     +
     G              MINUS
                    BOX F
                                     +   967.82      -
                                     -
          ADMIN OR PENALTY FEE
      H     PLUS ANY NON-
              REFUNDABLE             +    0                    TRANSACTION TYPE
                                                     STRAIGHT REFUND
                                                                                                                  UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
          AMOUNT FROM BOX G                                                                               CODE      AMT         CODE        AMT     CODE      AMT      CODE        AMT

          AMOUNT COLLECTED FROM
                                                     ADD COLLECT
           OR REFUNDED TO CLIENT
                                     +   967.82
      I                                              EVEN EXCHANGE
                    (G + H)
          SUBJECT TO CARRIER AUDIT
                                     -
                                                     REFUND WITH EXCHANGE




                                                                                      04

                                                                                                                                                  012




Page 42
          Industry Agents’ Handbook                                                                             Section 6

Split Payment Exchange
Purpose
A split payment exchange transaction is used when your client wants to pay for travel with more than one form of payment.
The transaction may consist of a portion charged against a credit card with the remaining portion paid for by cash or check OR
a portion charged against one credit card (e.g., MasterCard) and the other portion charged against another credit card (e.g.,
American Express). A client bringing you a voucher, coupon or MCO to exchange towards a ticket may involve an additional
collection, but this IS NOT a split payment exchange.

Procedure for Cash and Credit
        The basic procedure to follow for a credit/cash split payment exchange is as follows:

        Credit Portion
                 •        Issue an MCO for the amount being charged against the credit card
                 •        Prepare a UCCCF for the credit amount (DO NOT report the UCCCF to ARC)
                 •        NOTE: The UCCCF is to help prevent your liability for a chargeback
                 •        Include the MCO Auditor’s coupon in the credit batch and list as a (+) amount (SALE)

        Cash Portion
                 •        Complete a REN indicating an add/collect for the cash portion of the transaction - List the Auditor’s
                          Coupon number as the “NEW TICKET” and the MCO Exchange Coupon as the “OLD TICKET”
                 •        Issue the client's ticket and ensure that BOTH forms of payment are reflected correctly (See Section
                          5)
                 •        Use the Exchange Coupon 1 (Value Coupon) of the MCO as the support document
                 •        Staple the REN to the auditor's coupon of the new ticket and attach the value coupon of the MCO as
                          the bottom document
                 •        Include in the cash batch and list as a (+) amount (SALE)

        NOTE: Although this transaction can be completed by issuing the MCO for cash, the PREFERRED method is to
              issue the MCO against the credit card and collect the cash payment on the REN. This procedure reduces
              your net remittance and lowers the collection amount on your sales.

                                               Document Assembly
                            Credit Portion                           Cash Portion

                                                               Refund
                                                              Exchange
                                                               Notice
                                                               $200.00
                                                             Add/Collect


                                                                            Auditor’s
                               MCO Auditor’s                                Coupon
                                 Coupon                                    New Ticket


                                                                                           MCO
                                                                                         Exchange
                                                                                        Coupon No. 1


                                    Credit                      Cash
                                    Sales                       Sales
                                    Tape                        Tape


                                                               +200.00
                                   +588.00




                                                                                                                    Page 43
Section 6                                                                   Industry Agents’ Handbook

Example 1 - Part Credit--Part Cash

Ms. Karen Smith is purchasing a $788.00 ticket from Tampa to Sacramento. She wants to charge $588.00 to her American
Express card and pay the remaining $200.00 by check.

REMEMBER: DO NOT INCLUDE THE CHARGE FORM IN YOUR SALES REPORT! IN FACT, YOU SHOULD
OBTAIN A MANUAL CHARGE FORM WITH THE CLIENT’S SIGNATURE, ETC., TO PROTECT YOURSELF
FROM A POSSIBLE CHARGBACK, AND KEEP IT ON FILE.




 Smith/Karen

                                                                          532.56
 Split Payment                                                            US   43.44

     Five hundred eighty eight and 00/100----USD          588.00
                                                                          XT   12.00
    ---------------                                                       588.00           5.0
      Trans World
      Airlines                                                         0157726426828
       TPA/STL TW      679 12DEC QRA7NR
       STL/SMF TW      253 12DEC QRA7NR                                AX378000000000000
       SMF/STL TW      136 16DEC QRA7NR
       STL/TPA TW      422 16DEC QRA7NR




    5 0                           5 0




Page 44
                   Industry Agents’ Handbook                                                                                                                                         Section 6

                AMOUNT TO BE
             REFUNDED/COLLECTED
           SUBJECT TO CARRIER AUDIT                    ARC                          REFUND/EXCHANGE NOTICE                                                             CARRIER’S COPY

                                                                                                                                                                                AGENCY CODE NO.
    TOTAL COST OF ALL                          PASSENGER NAME                                                CARD HOLDER/CORPORATE NAME
A   NEWLY ISSUED
    AUDITOR’S COUPON(S)

                   788.00                        Smith/Karen Ms.                                                                                                                 4 9            5 6 0
        BASE FAREOF                                     COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                                    7 4            4TODAY’S
B   REFUNDED/EXCHANGED                                  NEW DOCUMENT(S)
                                                                                                                                                                          DAY       DATE
                                                                                                                                                                                       MONTH      YEAR
       DOCUMENT(S)


                       CODE                        +
C                  532.56
       INDIVIDUAL
         TAXES                                 35.63    COMMISSION ON
                                                       ADMIN/PENALTY FEE
                                                                                                                                                                                1          9        OC
           ON     CODE                                                              REFUNDED/EXCHANGED COUPON NUMBER(S)                                    NEWLY ISSUED AUDITOR’S COUPON(S)
D      REFUNDED/
        EXCHANGED
                      US                           +
       DOCUMENTS                                                                FLT. CPNS       CARRIER                    FORM/SERIAL NO.             CARRIER        FORM/SERIAL NO.                CK
       INCLUDING

E
          PFC’s
                   43.44
                  CODE
                                               0
                                                   COMMISSION RETURNED
                                                   ON OLD DOCUMENT(S)
                                                                               1       -       -    -                        0 1    5     8 0 1 0                                    0 0 0               0
                                                   -
        TOTAL COST OF
                               XT                                          0       0                0 1          5            7 7 2 6 4 2 6 8 2 8                                     5
F   REFUNDED/EXCHANGED
       DOCUMENT(S) 12.00                                COMMISSION DUE
                                                         TO/FROM YOU
       (B + C + D + E)

              BOX A
                                                   +
G             MINUS             +              26.63
                                                -
              BOX F             -
    ADMIN OR PENALTY FEE                                     TRANSACTION TYPE
H     PLUS ANY NON-
        REFUNDABLE 588.00
                       +                           STRAIGHT REFUND
                                                                                                                 UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
    AMOUNT FROM BOX G                                                                                     CODE       AMT         CODE        AMT    CODE      AMT      CODE          AMT

    AMOUNT COLLECTED FROM
                                                   ADD COLLECT
     OR REFUNDED TO CLIENT
                                +                  X
I                                                  EVEN EXCHANGE
              (G + H)
    SUBJECT TO CARRIER AUDIT
                                -
                                                   REFUND W ITH EXCHANGE
                   200 00




Smith/Karen                                                                                 EXCHANGE COUPON NO.              1

                                                                                                                                         532.56
Split Payment                                                                                                                           US         43.44
           Five hundred eighty eight and 00/100-----USD                                                    588.00                       XT         12.00
                                                                                                                                         588.00                     5.0
            Trans World
            Ai li                                                                                                                   0157726426828
                TPA/STL             TW   679 12DEC QRA7NR
                STL/SMF             TW   253 12DEC QRA7NR                                                                           AX378000000000000
                SMF/STL             TW   136 16DEC QRA7NR
                STL/TPA             TW   422 16DEC QRA7NR




          5 0                                               5 0
                                                         VOID IF VALUE EXCEEDS USD 5,000
                                                        UNLESS AUTHORIZED BY THE CARRIER
                                                               THAT ISSUED THIS MCO

                                                                                                                                                                                               Page 45
Section 6                                                                           Industry Agents’ Handbook

Procedure for Two Credit Cards

The basic procedure for a credit/credit split payment exchange is as follows:

         1st Credit Card
                  •        Issue an MCO for the amount being charged against the first credit card
                  •        Prepare a manual UCCCF for the 1st credit amount (DO NOT report the UCCCF to ARC)
                  •        NOTE: The UCCCF is to help prevent your liability for a chargeback
                  •        Include the MCO Auditor’s coupon in the credit batch and list as a (+) amount (SALE)

         2nd Credit Card
                  •        Complete a REN indicating an add/collect for the 2nd credit portion of the transaction and enter the
                           VISA number in the Form of Payment box - List the Auditor’s Coupon number as the “NEW
                           TICKET” and the MCO Exchange Coupon as the “OLD TICKET”
                  •        Complete a second UCCCF for the remaining $200.00 credit card charge to his VISA (DO NOT
                           report the UCCCF to ARC) The UCCCF is to help prevent your liability for a chargeback.
                  •        Issue the client's ticket and ensure that the form of payment is reflected correctly (See Section 5)
                  •        Use the Exchange Coupon 1 (Value Coupon) of the MCO as the support document
                  •        Staple the REN, auditor's coupon of the new ticket and the value coupon of the MCO together to
                           complete the transaction
                  •        Include in the credit batch and list as a (+) amount (SALE)

                                         Document Assembly

                  1st Credit Card                                   2nd Credit Card



                                                                              Refund
                                                                            Exchange
                        MCO Auditor’s                                         Notice
                          Coupon                                        $200.00 Add/Collect


                                                                                     Auditor’s
                                                                                     Coupon
                                                                                    New Ticket

                                                                                            MCO
                                                                                          Exchange
                                                                                         Coupon No. 1

                                                    Credit
                                                    Sales
                                                    Tape



                                                    + 588.00
                                                    + 200.00




Page 46
            Industry Agents’ Handbook                                                                  Section 6


Example 2 - Two Credit Cards

Mr. Kevin Smith is purchasing a $788.00 ticket from Tampa to Sacramento. He wants to charge $588 to his AMEX card and
the remaining $200 to his VISA.

REMEMBER: DO NOT INCLUDE THE CHARGE FORM IN YOUR SALES REPORT! IN FACT, YOU SHOULD
OBTAIN A MANUAL CHARGE FORM WITH THE CLIENT’S SIGNATURE, ETC., TO PROTECT YOURSELF
FROM A POSSIBLE CHARGBACK, AND KEEP IT ON FILE.




 Smith/Kevin


 Split Payment                                                             186.05
                                                                           US 13.95

         Two hundred and 00/100------------------USD       200.00
     -                                                                     200.00           5.0
         Trans World
         Airlines                                                       0157726426829
          TPA/STL TW     679 12DEC QRA7NR
          STL/SMF TW     253 12DEC QRA7NR
          SMF/STL TW     136 16DEC QRA7NR                               VI4000000000000000
          STL/TPA TW     422 16DEC QRA7NR




     5 0                           5 0




                                                                                                           Page 47
Section 6                                                                                                                      Industry Agents’ Handbook




                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT           ARC                          REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                     AGENCY CODE NO.
     TOTAL COST OF ALL                 PASSENGER NAME                                                CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED                                                  Smith/Kevin Mr.
     AUDITOR’S COUPON(S)

                    788.00                                                                                                                                            4 9           5 6 0
         BASE FAREOF                            COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                          7 4           4TODAY’S
 B   REFUNDED/EXCHANGED                         NEW DOCUMENT(S)                                                                                                          DATE
        DOCUMENT(S)                                                                  AX378000000000000                                                         DAY          MONTH      YEAR


                        CODE               +
 C                  186.05
        INDIVIDUAL
          TAXES                        35.63    COMMISSION ON
                                               ADMIN/PENALTY FEE
                                                                                                                                                                     1          9        OC
            ON     CODE                                                     REFUNDED/EXCHANGED COUPON NUMBER(S)                                  NEWLY ISSUED AUDITOR’S COUPON(S)
 D      REFUNDED/
         EXCHANGED
                       US                  +
        DOCUMENTS                                                       FLT. CPNS     CARRIER                     FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK
        INCLUDING

 E
           PFC’s
                    13.95
                   CODE                    COMMISSION RETURNED
                                           ON OLD DOCUMENT(S)
                                       0                               1       -    -      -                        0 1    5     8 0 1 0                                  0 0 0               0
                                           -
         TOTAL COST OF                                             0       0               0 1          5            7 7 2 6 4 2 6 8 2 9                                   6
 F   REFUNDED/EXCHANGED
        DOCUMENT(S)                             COMMISSION DUE
        (B + C + D + E)                          TO/FROM YOU


               BOX A
                                           +
 G             MINUS            +      9.30
                                        -
               BOX F            -
                    200.00
     ADMIN OR PENALTY FEE                            TRANSACTION TYPE
       PLUS ANY NON-                                                                                    UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
 H       REFUNDABLE             +          STRAIGHT REFUND
     AMOUNT FROM BOX G                                                                          CODE        AMT         CODE        AMT   CODE      AMT      CODE         AMT

     AMOUNT COLLECTED FROM
                                           ADD COLLECT
      OR REFUNDED TO CLIENT
                                +          X
 I                  588.00
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                -
                                           EVEN EXCHANGE

                                           REFUND W ITH EXCHANGE




Page 48
  Industry Agents’ Handbook                                                           Section 6




Smith/kevin                            EXCHANGE COUPON NO.   1

                                                                   186.0
Split Payment                                                      5
                                                                   US
  Two hundred and 00/100--------------USD        200.0
                                                 0                 200.0         5.
   Trans World                                                     0
   Ai li                                                         0157726426829
    TPA/STL TW   679 12DEC QRA7NR
    STL/SMF TW   253 12DEC QRA7NR                                VI4780000000000000
    SMF/STL TW   136 16DEC QRA7NR
    STL/TPA TW   422 16DEC QRA7NR


  5 0                          0
                     VOID IF5VALUE EXCEEDS USD 5,000
                    UNLESS AUTHORIZED BY THE CARRIER
                           THAT ISSUED THIS MCO




                                                                                         Page 49
Section 6                                                                       Industry Agents’ Handbook

Split Payment Refund
Purpose
      When a client wants to refund a ticket that was paid for by a split payment, you must follow similar split payment
      procedures to refund the ticket. The refund(s) must go to the same form(s) of payment as used for the original
      purchase. A partial refund must go to the appropriate form of payment. In the examples shown, a refund of more than
      $200.00 would go to the American Express; a refund of $200.00 or less could go to either American Express, VISA,
      or cash depending on the transaction. You are not allowed to refund to cash if the money was originally collected by
      credit card!

Procedure for Cash and Credit
      From the previous example, Ms. Karen Smith wants to refund her ticket because she is unable to take the trip. The
      transaction is completed as follows:

      Credit Portion
              •        Issue an MCO for the amount being refunded against her AMEX card ($588.00)
              •        Complete a REN refunding the $588.00 to AMEX
              •        Staple the REN to the Exchange Coupon #1 of the MCO
              •        Include in the credit batch and list as a (-) amount (REFUND)

      Cash Portion
              •        Complete a REN to refund the remaining $200.00 to cash - List the MCO Auditor’s Coupon
                       number as the “NEW TICKET” and the flight coupon(s) as the “OLD TICKET”
              •        Use the Auditor's Coupon of the MCO as the "NEW TICKET"
              •        Attach the ET/REA as the support document
              •        The difference between the new document ($588.00) and the old documents ($788.00) is the
                       amount being refunded to cash
              •        Include in the cash batch and list as a (-) amount (REFUND)
                                    Document Assembly
                    Credit Portion                               Cash Portion


                       Refund
                                                                      Refund
                      Exchange
                                                                     Exchange
                       Notice
                                                                       Notice
                       $588.00
                                                                      $200.00
                       Refund
                                                                      Refund
                      AX $588.00

                                      MCO
                                                                                 MCO Auditor’s
                                    Exchange
                                                                                   Coupon
                                   Coupon No. 1



                                                                                            Flight Coupons
                   Credit                                        Cash                          Old Ticket
                   Sales                                         Sales
                   Tape                                          Tape


                  -588.00                                       -200.00




Page 50
             Industry Agents’ Handbook                                                                                                                                    Section 6



                AMOUNT TO BE
             REFUNDED/COLLECTED
           SUBJECT TO CARRIER AUDIT                 ARC                          REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                          AGENCY CODE NO.
    TOTAL COST OF ALL                       PASSENGER NAME                                                CARD HOLDER/CORPORATE NAME
A   NEWLY ISSUED
    AUDITOR’S COUPON(S)

                   0                                  Smith/Karen Ms.                                                                                                      4 9           5 6 0
        BASE FAREOF                                  COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                               7 4           4TODAY’S
B   REFUNDED/EXCHANGED                               NEW DOCUMENT(S)
                                                                                                                                                                    DAY       DATE
                                                                                                                                                                                 MONTH      YEAR
       DOCUMENT(S)


                       CODE                     +
C                  532.56                                                                AX378000000000000
       INDIVIDUAL
         TAXES                              35.63    COMMISSION ON
                                                    ADMIN/PENALTY FEE
                                                                                                                                                                          1          9        OC
           ON     CODE                                                           REFUNDED/EXCHANGED COUPON NUMBER(S)                                  NEWLY ISSUED AUDITOR’S COUPON(S)
D      REFUNDED/
        EXCHANGED
                      US                        +
       DOCUMENTS                                                             FLT. CPNS     CARRIER                     FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.               CK
       INCLUDING

E
          PFC’s
                   43.44
                  CODE
                                            0
                                                COMMISSION RETURNED
                                                ON OLD DOCUMENT(S)
                                                                            1       -     -     -                        0 1    5     8 0 1 0                                  0 0 0               0
                                                -
        TOTAL COST OF
                               XT                                       0       0               0 1          5            7 7 2 6 4 2 6 8 2 8                                   5
F   REFUNDED/EXCHANGED
       DOCUMENT(S) 12.00                             COMMISSION DUE
                                                      TO/FROM YOU
       (B + C + D + E)

              BOX A
                                                +
G             MINUS             +           26.63
                                             -
              BOX F             -
    ADMIN OR PENALTY FEE                                  TRANSACTION TYPE
H     PLUS ANY NON-
        REFUNDABLE 588.00
                       +                        STRAIGHT REFUND
                                                                                                             UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
    AMOUNT FROM BOX G                                                                                CODE        AMT         CODE        AMT   CODE      AMT      CODE         AMT
                                                ADD COLLECT
    AMOUNT COLLECTED FROM
     OR REFUNDED TO CLIENT
                                +               X
I                                               EVEN EXCHANGE
              (G + H)
    SUBJECT TO CARRIER AUDIT
                                -
                                                REFUND W ITH EXCHANGE
                   588.00




    Smith/Karen                                                                     EXCHANGE COUPON NO.            1

                                                                                                                               532.5
    Split Payment                                                                                                              6
                                                                                                                               US        43.44
           Five hundred eighty eight and 00/100--USD                                             588.0
                                                                                                                               XT        12.00
          -----------------                                                                      0                             588.0                    5.0
              Trans World                                                                                                      0
              Airlines                                                                                                     0157726426828
                 TPA/STL            TW   679 12DEC QRA7NR
                 STL/SMF            TW   253 12DEC QRA7NR
                 SMF/STL            TW   136 16DEC QRA7NR
                 STL/TPA            TW   422 16DEC QRA7NR




            5 0                                              5 0
                                              VOID IF VALUE EXCEEDS USD 5,000
                                             UNLESS AUTHORIZED BY THE CARRIER
                                                    THAT ISSUED THIS MCO




                                                                                                                                                                                 Page 51
Section 6                                                                                                                              Industry Agents’ Handbook
                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT                    ARC                          REFUND/EXCHANGE NOTICE                                                           CARRIER’S COPY

                                                                                                                                                                               AGENCY CODE NO.
     TOTAL COST OF ALL                         PASSENGER NAME                                                  CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)
                                                                            Smith/Karen
                    588.00                       Ms.                                                                                                                            4 9            5 6 0
         BASE FAREOF                                     COMMISSION ON        FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                                   7 4            4TODAY’S
 B   REFUNDED/EXCHANGED                                  NEW DOCUMENT(S)
                                                                                                                                                                         DAY       DATE
                                                                                                                                                                                      MONTH      YEAR
        DOCUMENT(S)


                        CODE                        +
 C                  712.56
        INDIVIDUAL
          TAXES                                 35.63    COMMISSION ON
                                                        ADMIN/PENALTY FEE
                                                                                                                                                                               1          9         OC
            ON     CODE                                                              REFUNDED/EXCHANGED COUPON NUMBER(S)                                  NEWLY ISSUED AUDITOR’S COUPON(S)
 D      REFUNDED/
         EXCHANGED
                       US                           +
        DOCUMENTS                                                                FLT. CPNS      CARRIER                   FORM/SERIAL NO.             CARRIER        FORM/SERIAL NO.                CK
        INCLUDING

 E
           PFC’s
                    43.44
                   CODE
                                                0
                                                    COMMISSION RETURNED
                                                    ON OLD DOCUMENT(S)
                                                                                 1       2 3    4                   0      1 5       7 7 2 6 4                                 2 6            8 2       8
                                                    -
         TOTAL COST OF
                                XT                                           0       1     5         8      0 1           0 0 0 0 0 0 0   0
 F   REFUNDED/EXCHANGED
        DOCUMENT(S) 12.00                                COMMISSION DUE
                                                          TO/FROM YOU
        (B + C + D + E)

               BOX A
                                                    +
 G             MINUS             +              26.63
                                                 -
               BOX F             -
     ADMIN OR PENALTY FEE                                     TRANSACTION TYPE
 H     PLUS ANY NON-
         REFUNDABLE 788.00
                        +                           STRAIGHT REFUND
                                                                                                                  UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
     AMOUNT FROM BOX G                                                                                    CODE      AMT         CODE        AMT    CODE      AMT      CODE          AMT

     AMOUNT COLLECTED FROM
                                                    ADD COLLECT
      OR REFUNDED TO CLIENT
                                 +
 I                                                  EVEN EXCHANGE
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                 -
                                                    REFUND W ITH EXCHANGE
                    200.00


 Smith/Karen

                                                                                                                                        532.56
 Split Payment Refund                                                                                                                  US         43.44
           Five hundred eighty eight and 00/100----USD                                                     588.00                      XT         12.00
          ---------------                                                                                                               588.00                     5.0
               Trans World
               Ai lines                                                                                                            0157726426828
                  TPA/STL            TW   679 12DEC QRA7NR
                  STL/SMF            TW   253 12DEC QRA7NR
                  SMF/STL            TW   136 16DEC QRA7NR
                  STL/TPA            TW   422 16DEC QRA7NR




          5 0                                                5 0




Page 52
        Industry Agents’ Handbook                                                                              Section 6


Procedure for Two Credit Cards

      In the previous example, Mr. Kevin Smith wants to refund his ticket because he is unable to take the trip. The
      transaction is completed as follows:

      1st Credit Portion
              •        Issue an MCO for the amount being refunded against his AMEX card ($588.00)
              •        Complete a REN refunding the $588.00 to AMEX
              •        Staple the REN to the Exchange Coupon #1 of the MCO
              •        Include in the credit batch and list as a (-) amount (REFUND)

      2nd Credit Portion
              •        Complete a REN to refund the remaining $200 to VISA - List the MCO Auditor’s Coupon
                       number as the “NEW TICKET” and the flight coupon(s) as the “OLD TICKET”
              •        Use the Auditor's Coupon of the MCO as the "NEW TICKET"
              •        Attach the ET/REA as the support document
              •        The difference between the new document ($588.00) and the old documents ($788.00) is the amount
                       being refunded to VISA
              •        Enter the VISA Number in the Form of Payment box on the REN
              •        Include in the credit batch and list as a (-) amount (REFUND)


                                    Document Assembly
                  1st Credit Portion                          2nd Credit Portion


                      Refund                                           Refund
                     Exchange                                         Exchange
                      Notice                                            Notice
                      $588.00                                          $200.00
                      Refund                                           Refund
                     AX $588.00                                       VI $200.00

                                     MCO
                                                                                   MCO Auditor’s
                                   Exchange
                                                                                     Coupon
                                  Coupon No. 1



                                                                                              Flight Coupons
                                                                                                 Old Ticket
                                                             Credit
                                                             Sales
                                                             Tape


                                                            -588.00

                                                            -200.00




                                                                                                                  Page 53
Section 6                                                                                                                          Industry Agents’ Handbook



                 AMOUNT TO BE
              REFUNDED/COLLECTED
            SUBJECT TO CARRIER AUDIT                ARC                          REFUND/EXCHANGE NOTICE                                                              CARRIER’S COPY

                                                                                                                                                                           AGENCY CODE NO.
     TOTAL COST OF ALL                       PASSENGER NAME                                               CARD HOLDER/CORPORATE NAME
 A   NEWLY ISSUED
     AUDITOR’S COUPON(S)

                     0                                                                                                                                                      4 9           5 6 0
         BASE FAREOF                                       Smith/Kevin Mr
                                                     COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                                7 4           4TODAY’S
 B   REFUNDED/EXCHANGED                              NEW DOCUMENT(S)
                                                                                                                                                                     DAY       DATE
                                                                                                                                                                                  MONTH      YEAR
        DOCUMENT(S)


                        CODE                    +
 C                   532.56                                                              AX378000000000000
        INDIVIDUAL
          TAXES                               35.63  COMMISSION ON
                                                    ADMIN/PENALTY FEE
                                                                                                                                                                           1          9         OC
            ON     CODE                                                          REFUNDED/EXCHANGED COUPON NUMBER(S)                                 NEWLY ISSUED AUDITOR’S COUPON(S)
 D      REFUNDED/
         EXCHANGED
                        US                      +
        DOCUMENTS                                                            FLT. CPNS      CARRIER                  FORM/SERIAL NO.             CARRIER         FORM/SERIAL NO.                CK
        INCLUDING

 E
           PFC’s
                     43.44
                   CODE
                                              0
                                               COMMISSION RETURNED
                                               ON OLD DOCUMENT(S)
                                                                             1       -       -     -                    0     1         5            8     0 1        0        0      0 0       0
                                                -
         TOTAL COST OF
                                XT                                      0        0
 F   REFUNDED/EXCHANGED
        DOCUMENT(S)  12.00                           COMMISSION DUE
                                                      TO/FROM YOU
        (B + C + D + E)

               BOX A
                                                +
 G             MINUS            +             26.63
                                               -
               BOX F            -
     ADMIN OR PENALTY FEE                                 TRANSACTION TYPE
 H     PLUS ANY NON-
         REFUNDABLE  588.00
                        +                       STRAIGHT REFUND
                                                                                                             UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
     AMOUNT FROM BOX G                                                                                CODE     AMT          CODE       AMT    CODE       AMT      CODE          AMT

     AMOUNT COLLECTED FROM
      OR REFUNDED TO CLIENT
                                +                 x
                                                ADD COLLECT

 I                                              EVEN EXCHANGE
               (G + H)
     SUBJECT TO CARRIER AUDIT
                                -
                                                REFUND W ITH EXCHANGE
                     588.00


       Smith/kevin                                                                       EXCHANGE COUPON NO.            1

                                                                                                                                   532.5
       Split Payment                                                                                                               6
                                                                                                                                   US        43.44
                 Five hundred eighty eight and 00/100---USD
                                                                                                                                   XT        12.00
                                                                                                        588.0
                ----------------                                                                        0                          588.0                       5.0
                    Trans World                                                                                                    0
                    Airlines                                                                                                  0157726426828
                       TPA/STL         TW   679 12DEC QRA7NR
                       STL/SMF         TW   253 12DEC QRA7NR                                                                  AX378000000000000
                       SMF/STL         TW   136 16DEC QRA7NR
                       STL/TPA         TW   422 16DEC QRA7NR




                 5 0                                             5 0
                                                       VOID IF VALUE EXCEEDS USD 5,000
                                                          UNLESS AUTHORIZED BY THE
                                                                    CARRIER
                                                             THAT ISSUED THIS MCO




Page 54
                   Industry Agents’ Handbook                                                                                                                                 Section 6

                AMOUNT TO BE
             REFUNDED/COLLECTED
           SUBJECT TO CARRIER AUDIT            ARC                          REFUND/EXCHANGE NOTICE                                                              CARRIER’S COPY

                                                                                                                                                                        AGENCY CODE NO.
    TOTAL COST OF ALL                  PASSENGER NAME                                                    CARD HOLDER/CORPORATE NAME
A   NEWLY ISSUED
    AUDITOR’S COUPON(S)

                   588.00                                    Smith/Kevin                                                                                                 4 9               5 6 0
        BASE FAREOF
    REFUNDED/EXCHANGED
                                                COMMISSION ON       FORM OF PAYMENT/ACCOUNT NUMBER
                                                                                                                                                              7 4          4TODAY’S
B                                               NEW DOCUMENT(S)                                                                                                             DATE
       DOCUMENT(S)                                                                                                                                                DAY          MONTH        YEAR


                       CODE                +
C
                   712.56                                                           VI4000000000000000
       INDIVIDUAL
         TAXES                         35.63    COMMISSION ON
                                               ADMIN/PENALTY FEE
                                                                                                                                                                        1          9          OC
           ON     CODE                                                      REFUNDED/EXCHANGED COUPON NUMBER(S)                                     NEWLY ISSUED AUDITOR’S COUPON(S)
D      REFUNDED/
                                           +
        EXCHANGED
       DOCUMENTS
       INCLUDING
                      US                                                FLT. CPNS           CARRIER                  FORM/SERIAL NO.            CARRIER        FORM/SERIAL NO.                 CK


E
          PFC’s
                   53.44
                  CODE
                                       0
                                           COMMISSION RETURNED
                                           ON OLD DOCUMENT(S)


                                           -
                                                                       1       2        3     4                 0 1 5       7 7                          2 6 4          2 6            8    2 8
        TOTAL COST OF          XT                                  0       1        5             8 0 1          0 0 0 0 0 0 0                            0
F   REFUNDED/EXCHANGED
       DOCUMENT(S) 22.00
       (B + C + D + E)
                                                COMMISSION DUE
                                                 TO/FROM YOU


              BOX A
                                           +
G             MINUS
              BOX F
                                +      26.63
                                        -
                                -
    ADMIN OR PENALTY FEE                             TRANSACTION TYPE
      PLUS ANY NON-                                                                                          UNUSED PFCS FROM REFUNDED/EXCHANGED DOCUMENT(S)
H                      +
        REFUNDABLE 788.00
    AMOUNT FROM BOX G
                                           STRAIGHT REFUND
                                                                                                      CODE     AMT         CODE        AMT   CODE      AMT      CODE         AMT

    AMOUNT COLLECTED FROM
                                           ADD COLLECT
     OR REFUNDED TO CLIENT
                                +
I                                          EVEN EXCHANGE
              (G + H)
    SUBJECT TO CARRIER AUDIT
                                -
                                           REFUND W ITH EXCHANGE
                   200.00

    Smith/kEVIN

                                                                                                                                  532.5
    Split Payment                                                                                                              6
                                                                                                                               US       43.44
            Five hundred eighty eight and 00/100---USD                                                588.0
                                                                                                                               XT       12.00
           ----------------                                                                           0                           588.0                 5.0
               Trans World                                                                                                        0
               Airlines                                                                                                    0157726426829
                TPA/STL TW            679 12DEC QRA7NR
                STL/SMF TW            253 12DEC QRA7NR                                                                     AX378000000000000
                SMF/STL TW            136 16DEC QRA7NR
                STL/TPA TW            422 16DEC QRA7NR



           5 0                                             5 0




                                                                                                                                                                                       Page 55

				
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Description: Sample Refund Air Ticket Letter document sample