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National Transit Database 2026 Policy Manual: Full Reporting
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| File Type | application/pdf |
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| File Title | National Transit Database 2026 Policy Manual: Full Reporting |
| Subject | National Transit Database 2026 Policy Manual: Full Reporting |
| Keywords | National Transit Database; NTD; Policy Manual; Full Reporting |
| Author | U.S. Department of Transportation, Federal Transit Administratio |
| Last Modified By | Acrobat PDFMaker 26 for Word |
| File Modified | 2026-06-29 |
| File Created | 2026-06-03 |
| Conversion State | complete |
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Office of Budget and Policy National Transit Database 2026 Policy Manual FULL REPORTING This guidance document is not legally binding in its own right, and the Federal Transit Administration will not rely upon it as a separate basis for affirmative enforcement actions or other administrative penalty. Conformity with this document (as distinct from existing statutes and regulations) is voluntary only, and nonconformity will not affect rights and obligations under existing statutes and regulations. This document supersedes the 2025 NTD Full Reporting Policy Manual and is applicable beginning in NTD Report Year 2026. 2026 NTD Policy Manual TABLE OF CONTENTS List of Exhibits ............................................................................................................ vii Acronyms and Abbreviations ...................................................................................... x Report Year 2026 Policy Changes and Reporting Clarifications ........................... xiii Introduction ................................................................................................................... 1 The National Transit Database ................................................................................... 2 History .................................................................................................................... 2 Continuing Grant Requirements ............................................................................. 3 NTD Data ................................................................................................................ 4 Data Use and Funding ............................................................................................ 7 Failure to Report ................................................................................................... 10 Inaccurate Data .................................................................................................... 11 Standardized Reporting Requirements ..................................................................... 11 What to Report ..................................................................................................... 11 Reporting Due Dates ............................................................................................ 12 Data Validation ..................................................................................................... 13 Financial Data Requirements ............................................................................... 14 Service Data Requirements .................................................................................. 16 General Data Formatting Rules ............................................................................ 17 Reporting Rules and Regulations ......................................................................... 17 Reporter Types ......................................................................................................... 17 Urban Reporters ................................................................................................... 18 Rural Reporters .................................................................................................... 20 State DOT Reporting Structure ............................................................................. 21 Transit Asset Management Reporters .................................................................. 24 Voluntary Reporters .............................................................................................. 25 Transit Agency Profile Requirements ........................................................................ 25 Basic Information (Form P-10) .............................................................................. 26 Table of Contents — i 2026 NTD Policy Manual Modes and Types of Service (Form P-20) ............................................................ 28 Reporter Users (Form P-30) ................................................................................. 40 Reportable Segments (Form P-40) ....................................................................... 40 General Transit Feed Specification Data for Fixed Route Service (Form P-50) ... 52 Basic Agency Information Requirements ................................................................. 55 Identification (Form B-10) ......................................................................................... 56 Organization Types............................................................................................... 56 Demographic Data ................................................................................................ 58 Voluntary Status ................................................................................................... 61 Separate Assets ................................................................................................... 62 Public Sponsor ..................................................................................................... 62 Geospatial Data for Demand Response Modes (Form B-15) ................................... 62 Additional Guidance for B-15 Reporting: .............................................................. 63 Contractual Relationship Data Requirements (Form B-30) ....................................... 65 Competitively Bid vs. Negotiated Agreements ...................................................... 65 Purchased Transportation Fare Revenues ........................................................... 66 Reporting Contract Data for Vanpools .................................................................. 66 Contract Capital Leasing Expenses ...................................................................... 67 Direct Payment ..................................................................................................... 67 Contract Cost ........................................................................................................ 67 Other Costs Incurred by the Buyer ....................................................................... 67 Key Relationships between Forms ....................................................................... 68 Financial Data Requirements ..................................................................................... 70 What to Report .......................................................................................................... 71 Fully Allocated Costs ............................................................................................ 72 How to Record and Report Financial Accounts......................................................... 73 Allocating Costs .................................................................................................... 73 Direct vs. Shared Costs ........................................................................................ 74 Bonds and Loans .................................................................................................. 76 ii — Table of Contents 2026 NTD Policy Manual Funding Sources (Form F-10) ................................................................................... 78 Directly Generated Funds ..................................................................................... 78 Public Funding Relationships ............................................................................... 86 Local and State Government Sources .................................................................. 87 Federal Government Sources ............................................................................... 88 Non-Added Revenues .......................................................................................... 94 Capital Expenses (Form F-20) .................................................................................. 96 Project Classes ..................................................................................................... 96 Project Categories ................................................................................................ 98 Predominant Use ................................................................................................ 102 Purchased Transportation .................................................................................. 103 How to Collect and Report Financial Data: Full Reporter Requirements ................ 103 Operating Expenses: Uniform System of Accounts Functions and Object Classes (Form F-30) ............................................................................... 104 Operating Expenses: Uniform System of Accounts Object Classes – Reconciling Items (Form F-40) ........................................................................... 116 Non-Public Transportation Expenses ................................................................. 118 Uniform System of Accounts Object Classes: Financial Statement (Form F-60) ....................................................................................................... 118 Service Data Requirements ...................................................................................... 127 Service Supplied ..................................................................................................... 128 Revenue Service ................................................................................................ 128 Deadhead ........................................................................................................... 129 Actual Service Data ............................................................................................ 131 Vehicles Available for Annual Maximum Service ................................................ 137 Vehicles Operated in Annual Maximum Service ................................................. 137 Scheduled Service .............................................................................................. 139 Charter Service ................................................................................................... 141 School Bus Service............................................................................................. 142 Volunteer Resources .......................................................................................... 142 Table of Contents — iii 2026 NTD Policy Manual Service Consumed .................................................................................................. 143 Unlinked Passenger Trips ................................................................................... 143 Sponsored Service ............................................................................................. 144 Passenger Miles Traveled .................................................................................. 145 Collecting Service Consumed Data .................................................................... 145 APC Checklist ......................................................................................................... 148 Service Operated .................................................................................................... 155 Days Operated ................................................................................................... 155 Peak Periods ...................................................................................................... 156 Incidental Transit Service ................................................................................... 160 Bridge Service Reporting Rules .......................................................................... 160 Directional Route Miles, Fixed Guideway, and High Intensity Busway ............... 160 Monthly Ridership Reporting (Form MR-20) ........................................................... 161 Weekly Reference Reporting (Form WE-20)........................................................... 161 Safety Data Requirements ........................................................................................ 162 Asset Inventory Data Requirements ........................................................................ 163 Transit Asset Management Performance Measure Targets (Form A-90) ............... 164 Capital Responsibility ......................................................................................... 165 Performance Target Categories ......................................................................... 165 Agency Tiers ....................................................................................................... 168 Narrative Report ................................................................................................. 169 Group Plan Sponsors ......................................................................................... 169 Transit Asset Management Facilities Inventory (Form A-15) .................................. 169 Station Criteria .................................................................................................... 169 Transit Way Mileage (Form A-20) ........................................................................... 185 Non-Rail Modes .................................................................................................. 186 Rail Modes .......................................................................................................... 188 Vehicles, Maintenance, and Fuel (Forms A-30 and A-35) ...................................... 196 Revenue Vehicle Inventory Data (Form A-30) .................................................... 197 iv — Table of Contents 2026 NTD Policy Manual Service Vehicle Inventory (Form A-35) ............................................................... 217 Resource Data Requirements .................................................................................. 220 Employees (Form R-10) .......................................................................................... 221 Type of Employees ............................................................................................. 221 Employee Work Hours and Actual Person Counts ............................................. 222 Labor Classification ............................................................................................ 225 Maintenance Performance (Form R-20) ................................................................. 225 Major Mechanical System Failures ..................................................................... 226 Other Mechanical System Failures ..................................................................... 227 Federal Funding Data Requirements ....................................................................... 230 Reporting Federal Funding Allocation Data (Form FFA-10) .................................... 231 NTD Serve Rules .................................................................................................... 231 Serving an Area .................................................................................................. 232 Commuter Service Federal Funding Allocation .................................................. 237 Reporting Allocation Methods ................................................................................. 238 Federal Funding Data for Fixed Guideway and High Intensity Busway .................. 239 Multiple Operators or Types of Service on Fixed Guideway or High Intensity Busway Segments ................................................................................ 239 Fixed Guideway and High Intensity Busway in the State of Good Repair Program .................................................................................................. 240 Reporting Fixed Guideway and High Intensity Busway for Bus Modes .............. 240 Declarations and Requests ...................................................................................... 243 CEO Certification (Form D-10) ................................................................................ 244 Certification Requirements ................................................................................. 244 Waivers ................................................................................................................... 248 Waiver Types ...................................................................................................... 248 Auditor Statements ................................................................................................. 249 Independent Auditor Statement for Financial Data ............................................. 250 Independent Auditor Statement for Federal Funding Allocation Data ................. 251 Requests ................................................................................................................. 258 Table of Contents — v 2026 NTD Policy Manual Fiscal Year-End Change Requests..................................................................... 258 Extension Requests ............................................................................................ 259 Fixed Guideway and High Intensity Busway Requests ....................................... 259 Apportionment Data Adjustment Requests ......................................................... 263 Appendix A: Audit Templates ................................................................................ A-1 Appendix B: Asset Codes ...................................................................................... B-1 Appendix C: Vanpool Questionnaire .................................................................... C-1 Appendix D: Shared Mobility Services & National Transit Database Reporting D-1 vi — Table of Contents 2026 NTD Policy Manual LIST OF EXHIBITS Exhibit 1: § 5335 National Transit Database ................................................................... 3 Exhibit 2: Continuing Grant Requirements ...................................................................... 4 Exhibit 3: Public Transportation ....................................................................................... 5 Exhibit 4: Funding Sources (2023) .................................................................................. 8 Exhibit 5: Annual Reporting Deadlines .......................................................................... 12 Exhibit 6: Subrecipient With Different Fiscal Year ......................................................... 12 Exhibit 7: Accrual Accounting ........................................................................................ 14 Exhibit 8: CEO Certification and Independent Auditor Review Requirements ............... 16 Exhibit 9: Urban Reporter Types ................................................................................... 18 Exhibit 10: State DOT and Subrecipient Reporter Types .............................................. 21 Exhibit 11: Urban and Rural Recipients......................................................................... 23 Exhibit 12: TAM-Only Reporter Types ........................................................................... 25 Exhibit 13: Reporter Name and Profile Fields ............................................................... 27 Exhibit 14: Rail and Non-Rail Modes ............................................................................. 29 Exhibit 15: Calculating Directional Route Miles ............................................................. 41 Exhibit 16: Bus Modes: Calculating Length and Directional Route Miles ...................... 44 Exhibit 17: Rail Modes: Calculating Length and Directional Route Miles ...................... 45 Exhibit 18: Segment Types ........................................................................................... 47 Exhibit 19: LOS Used to Describe Peak Periods ........................................................... 49 Exhibit 20: Segment Examples That Meet Safe Operation Requirements .................... 50 Exhibit 21: Segment Examples That Do Not Meet Safe Operation Requirements ........ 50 Exhibit 22: Submitted File vs. Mapped GTFS Data ....................................................... 52 Exhibit 23: Urbanized Areas .......................................................................................... 59 Exhibit 24: Relationship of B-30 Data to Other Forms ................................................... 69 Exhibit 25: Expense Types ............................................................................................ 71 Exhibit 26: How to Report Grant Funds ......................................................................... 72 Exhibit 27: Reporting Loans .......................................................................................... 77 List of Exhibits — vii 2026 NTD Policy Manual Exhibit 28: Ferryboat Services ...................................................................................... 81 Exhibit 29: How to Report by Project Class ................................................................... 97 Exhibit 30: Reporting Predominant Use: Primary Reason ........................................... 102 Exhibit 31: Full Reporter Agencies: Accounting for Contractor’s Profit ........................ 111 Exhibit 32: Full Reporter Agencies: Accounting for Penalty Provisions ....................... 113 Exhibit 33: Full Reporter Agencies: Leases by Type ................................................... 117 Exhibit 34: Organization Types that Report Assets and Liabilities .............................. 118 Exhibit 35: Miles and Hours for Bus (MB, CB, RB) Modes .......................................... 133 Exhibit 36: Miles and Hours for Demand Response Services ..................................... 134 Exhibit 37: Miles and Hours for Rail Services .............................................................. 135 Exhibit 38: VOMS and VAMS: Non-Rail Modes .......................................................... 138 Exhibit 39: VOMS and VAMS: Rail Modes .................................................................. 138 Exhibit 40: How to Report VOMS for Demand Response Modes ................................ 139 Exhibit 41: Computing Average Daily Schedule Data ................................................. 140 Exhibit 42: Determining Reportability for Irregular Non-Public Transportation ............ 142 Exhibit 43: Sampling Cycle Requirements .................................................................. 153 Exhibit 44: Full Reporters: Using Average Trip Length to Estimate PMT Data............ 154 Exhibit 45: Full Reporters: Average Weekday Schedule Data .................................... 158 Exhibit 46: Classifying Vehicle Trips by Period ........................................................... 159 Exhibit 47: Transit Asset Management Performance Targets: Calculation.................. 164 Exhibit 48: Transit Asset Management Inventory and Performance Target Inputs ...... 166 Exhibit 49: Performance Measure Calculations ........................................................... 167 Exhibit 50: Private Modes............................................................................................ 173 Exhibit 51: Facility Size ............................................................................................... 177 Exhibit 52: Administrative and Maintenance Facility Types ......................................... 177 Exhibit 53: Passenger and Parking Facility Types ...................................................... 180 Exhibit 54: TERM Scale .............................................................................................. 184 Exhibit 55: Calculating Lane Miles .............................................................................. 187 Exhibit 56: Calculating Lane Miles and Guideway Classifications ............................... 187 viii — List of Exhibits 2026 NTD Policy Manual Exhibit 57: Reporting Track Miles ................................................................................ 189 Exhibit 58: Calculating Track Miles.............................................................................. 195 Exhibit 59: Reporting Performance Restrictions .......................................................... 196 Exhibit 60: Active and Inactive Vehicles ...................................................................... 201 Exhibit 61: Year of Manufacture vs. Model Year ......................................................... 203 Exhibit 62: Revenue Vehicle Default ULBs ................................................................. 205 Exhibit 63: Manufacturer vs. Model ............................................................................. 209 Exhibit 64: Total Miles and Average Lifetime Mileage per Active Vehicle ................... 210 Exhibit 65: Compressed Natural Gas Conversion Factors .......................................... 214 Exhibit 66: Compressed Natural Gas Conversion Examples ...................................... 214 Exhibit 67: Estimating Fuel Usage and Cost for Vanpool ............................................ 216 Exhibit 68: Service Vehicle Default Useful Life Benchmarks ....................................... 219 Exhibit 69: Who Is an Employee? ............................................................................... 222 Exhibit 70: Hours Worked............................................................................................ 223 Exhibit 71: Work Hours and Allocated Person Count .................................................. 224 Exhibit 72: Revenue Vehicle System Failure............................................................... 227 Exhibit 73: Examples of Revenue Vehicle System Failure .......................................... 228 Exhibit 74: Service in One Area .................................................................................. 233 Exhibit 75: Service in Two Areas: UZA to UZA ........................................................... 234 Exhibit 76: Service in Three Areas: Two UZAs and a Rural Area ............................... 235 Exhibit 77: Service in Two Areas: Urban and Rural Trips............................................ 237 Exhibit 78: FG/HIB Segments ..................................................................................... 241 Exhibit 79: CEO Certification Requirements................................................................ 245 Exhibit 80: Federal Funding Allocation Data Review Suggested Procedures ............. 253 List of Exhibits — ix 2026 NTD Policy Manual ACRONYMS AND ABBREVIATIONS Acronym ADA APC APTA AR ARP AVL BRT BTU CARES Act CB CBIP CC CEO CFR Chapter 53 CMAQ CNT COG COVID-19 CR CRRSAA DMU DO DOT DR DRM DUNS FARE FASB FB FFA FFY FG FHWA FLHP FRA Description of Term Americans with Disabilities Act of 1990 Automatic Passenger Counter American Public Transportation Association Alaska Railroad American Rescue Plan Act of 2021 Automatic Vehicle Locator Bus Rapid Transit British Thermal Units Coronavirus Aid, Relief, and Economic Security Act Commuter Bus Coordinated Border Infrastructure Program Cable Car Chief Executive Officer Code of Federal Regulations 49 U.S.C. Chapter 53, Public Transportation Congestion Mitigation and Air Quality Improvement Program Coastal Nebraska Transit Council of Governments Coronavirus Disease 2019 Commuter Rail Coronavirus Response and Relief Supplemental Appropriations Act of 2021 Diesel Multiple Unit Directly Operated Department of Transportation Demand Response Directional Route Miles Data Universal Numbering System (assigned by Dun & Bradstreet [D&B]) Uniform Financial Accounting and Reporting Elements Financial Accounting Standards Board Ferryboat Federal Funding Allocation Federal Fiscal Year Fixed Guideway Federal Highway Administration Federal Lands Highways Program Federal Railroad Administration x — Acronyms and Abbreviations 2026 NTD Policy Manual Acronym FTA FY FYE GAAP GASB GFI GTFS HIB HO/T HOV HR HVAC IAS-FD IAS-FFA IB ID IIJA IP JT LOS LR MAP-21 MB MG MOU MPH MPO MR NHS NTD OE OMB PB PMT PT RB RGPT ROW RTAP RTU RY Description of Term Federal Transit Administration Fiscal Year Fiscal Year-End Generally Accepted Accounting Principles Governmental Accounting Standards Board Ground Fault Interrupt General Transit Feed Specification High Intensity Bus/Busway High Occupancy Toll High Occupancy Vehicle Heavy Rail Heating, Ventilation, and Air Conditioning Independent Auditor Statement for Financial Data Independent Auditor Statement for Federal Funding Allocation Data Intercity Bus Identifier Infrastructure Investment and Jobs Act Inclined Plane Jitney Level of Service Light Rail Moving Ahead for Progress in the 21st Century Act Bus Monorail/Automated Guideway Memorandum of Understanding Miles per Hour Metropolitan Planning Organization Monthly Ridership National Highway System National Transit Database Operating Expense Office of Management and Budget Público Passenger Miles Traveled Purchased Transportation – General Bus Rapid Transit Rural General Public Transit Right(s)-of-Way National Rural Transit Assistance Program Right-of-use Report Year Acronyms and Abbreviations — xi 2026 NTD Policy Manual Acronym S&S SR STIC STP SV TAM TB TCSP TERM TN TNC TOS TR TTP TX U.S.C. UACE UAFP UEID ULB UMTA UPT URL USOA UTS UZA VAMS VIN VOMS VP VRH VRM YR Description of Term Safety and Security Streetcar Rail Small Transit Intensive Cities Surface Transportation Program Sports Utility Vehicle Transit Asset Management Trolleybus Transportation, Community, and System Preservation Program Transit Economic Requirements Model Purchased Transportation – Transportation Network Company Transportation Network Company Type(s) of Service Aerial Tramway Tribal Transit Program Purchased Transportation – Taxi United States Code Urban Area Census Code Urbanized Area Formula Program Unique Entity Identifier Useful Life Benchmark Urban Mass Transportation Administration Unlinked Passenger Trips Universal Resource Locator Uniform System of Accounts United Transit System Urbanized Area Vehicles Available for Annual Maximum Service Vehicle Identification Number Vehicles Operated in Maximum Service Vanpool Vehicle Revenue Hour(s) Vehicle Revenue Mile(s) Hybrid Rail Note: Refer to Appendix B: Asset Codes for a list of ownership codes, vehicle type codes, funding source codes, manufacture codes (rail and non-rail), and fuel codes. xii — Acronyms and Abbreviations 2026 NTD Policy Manual REPORT YEAR 2026 POLICY CHANGES AND REPORTING CLARIFICATIONS Description of Update Type of Update Form(s) Affected Found in Manual Expanded GTFS Guidance Clarification P-50 p. 52-54 Modes Filing Separate Report Clarification B-10, A-15, A-30, A-35 p. 61 Separate Assets Clarification B-10 p. 62 Public Sponsor Clarification B-10 p. 62 APC Checklist Moved from Appendix to Main Document Clarification Inclusion of Monthly Ridership Policy in Full Reporter Manual Clarification MR-20 p. 161 Weekly Reporting Requirement Rescinded Removal WE-20 p. 161 Condition Assessment for Newly Constructed Facility Clarification A-15 p. 184 p. 148-149 RY 2026 Policy Changes and Reporting Clarifications — xiii 2026 NTD Policy Manual INTRODUCTION The National Transit Database An overview of the NTD history, legislative basis, and purpose Standardized Reporting Requirements A summary of uniform reporting requirements, rules, and regulations Reporter Types An overview of reporter types for FTA funding recipients and beneficiaries Transit Agency Profile Requirements An explanation of transit agency identifying information, modes and Types of Service, reporter users, reportable segments, and segment requests Introduction — 1 2026 NTD Policy Manual The National Transit Database History In 1964, President Lyndon B. Johnson signed the Urban Mass Transit Act into law, creating the Urban Mass Transportation Administration (UMTA). During the next 10 years, UMTA provided capital assistance to public agencies to replace overage transit assets and purchase the assets of failing private transit companies. In 1974, Congress established the National Transit Database (NTD) to collect financial, operating, and asset information on transit agencies. Congress based the NTD program on the Uniform Financial Accounting and Reporting Elements (Project FARE), a project initiated by the transit industry and funded by the UMTA. The NTD has become the Nation’s primary source of information on transit agencies. Since the early 1980s, Congress has apportioned billions of dollars in funding annually using data reported to the NTD. In 1991, UMTA was renamed the Federal Transit Administration (FTA). Legislative Requirement Congress requires agencies to report to the NTD if they receive or benefit from Urbanized Area Formula Grants (49 United States Code [U.S.C.] § 5307) or Formula Grants for Rural Areas (49 U.S.C. § 5311). In addition, all recipients and subrecipients of 49 U.S.C. Chapter 53, Public Transportation (Chapter 53) funds who own, operate, or manage public transportation capital assets are required to develop and implement Transit Asset Management (TAM) plans. Transit providers are required to set performance targets for their capital assets based on the state-of-good-repair measures and report their targets and information related to the condition of their capital assets to the NTD. FTA submits annual NTD reports that summarize transit service, asset, and safety data to Congress for review and use. The legislative requirement for the NTD can be found in 49 U.S.C. § 5335 (Exhibit 1). 2 — Introduction 2026 NTD Policy Manual Exhibit 1: § 5335 National Transit Database a. NATIONAL TRANSIT DATABASE — To help meet the needs of individual public transportation systems, the United States Government, State and local governments, and the public for information on which to base public transportation service planning, the Secretary shall maintain a reporting system, using uniform categories to accumulate public transportation financial, operating, geographic service area coverage, and asset condition information and using a uniform system of accounts. The reporting and uniform systems shall contain appropriate information to help any level of government make a public sector investment decision. The Secretary may request and receive appropriate information from any source. b. REPORTING AND UNIFORM SYSTEMS — The Secretary may award a grant under section 5307 or 5311 only if the applicant, and any person that will receive benefits directly from the grant, are subject to the reporting and uniform systems. c. DATA REQUIRED TO BE REPORTED — Each recipient of a grant under this chapter shall report to the Secretary, for inclusion in the national transit database under this section— (1) any information relating to a transit asset inventory or condition assessment conducted by the recipient; (2) any data on assaults on transit workers of the recipients; and (3) any data on fatalities that result from an impact with a bus. Continuing Grant Requirements If a transit provider, local government, State, or Metropolitan Planning Organization (MPO) receives or benefits from § 5307 or § 5311 Federal funding, it must report to the NTD. Reporting requirements begin the year after a transit agency applies for urban or rural funding or in the year the transit agency benefits from Federal funding, whichever is sooner. Transit agencies must report if § 5307 or § 5311 funding applications remain open. If a transit agency no longer receives urban or rural funding but previously purchased capital assets with the Federal funds, the agency must report through the useful life of the assets. Agencies also must continue reporting if they intend to apply for § 5307 or § 5311 funding in the future. Introduction — 3 2026 NTD Policy Manual Exhibit 2: Continuing Grant Requirements Example: A transit agency purchases a vehicle with funds from an Urbanized Area Formula Program (UAFP) (§ 5307) grant. The vehicle, a 40-foot bus, has a useful life of 12 years or 500,000 miles. Solution: The transit agency reports under the NTD throughout the useful life of the vehicle, regardless of whether the transit agency receives UAFP (§ 5307) grant funds during a particular year of that period. NTD Data Through the NTD, FTA collects annual financial, asset, and operating information from public transportation agencies across the country. In the Annual Report, agencies provide a summary of transit characteristics, including financial, operating, and asset statistics. Agencies that file as Full Reporters must also report monthly operating and safety statistics. For more information on reporter types, please refer to the Introduction: Reporter Types section of this manual. Public Transportation How Is Public Transportation Defined? Legislation establishes the NTD as a source of information on public transportation. The term “public transportation” (also referred to as “transit” or “mass transportation”) is defined by law at 49 U.S.C. § 5302(15) (Exhibit 3). 4 — Introduction 2026 NTD Policy Manual Exhibit 3: Public Transportation The term “public transportation”— (A) means regular, continuing shared-ride surface transportation services that are open to the general public or open to a segment of the general public defined by age, disability, or low income; and (B) does not include— (i) intercity passenger rail transportation provided by the entity described in chapter 243 1 (or a successor to such entity); (ii) intercity bus service; (iii) charter bus service; (iv) school bus service; (v) sightseeing service; (vi) courtesy shuttle service for patrons of one or more specific establishments; or (vii) intra-terminal or intra-facility shuttle services. Transit agencies report data for all public transportation services they provide, including complementary paratransit services required by the Americans with Disabilities Act of 1990 (ADA). ADA services must be shared ride to be considered public transportation. What Does It Mean to Be “Open to the General Public”? Transit must be open to the public and comply with the provisions of the ADA. The NTD excludes services that are only open to specific groups of people, except for segments of the general public defined by age, disability, or low income. FTA does not consider the following services public transportation: • A bus system sponsored by a university that is only open to students, faculty, and staff of the university and not the general public. • A program sponsored by an employer that provides services for only its employees and not for the general public. • An Automated Guideway system in an airport that only provides service to customers of the airport (e.g., a terminal-to-terminal tram). • A charter service. In accordance with FTA’s Charter Rule, agencies cannot report any service reported to the FTA charter registration website as public transportation. Chapter 243 describes the National Railroad Passenger Corporation, operating under the business name Amtrak. 1 Introduction — 5 2026 NTD Policy Manual • A sightseeing service that an agency provides primarily for the enjoyment of sights and sounds during the ride or for enjoyment of the ride itself and that may include narration and round trips without disembarking the vehicle. • Evacuation of people from a disaster area. Intercity Service Commuter Rail, Commuter Bus, and Ferryboat services with maximum one-way trip times exceeding 90 minutes may be intercity service. Before beginning to report such a service to the NTD, the operator should conduct a survey or produce comparable evidence to demonstrate that at least 50 percent of passengers make a return trip on the same day across all service runs for one year. FTA may also request this survey from services with characteristics that suggest the intent is not to serve passengers who make a return trip on the same day. The service operator does not have to survey every passenger; they may conduct a sample survey. The survey must meet the following requirements: 1. The agency must conduct the survey over a 12-month period to account for seasonal variations in passenger behavior. 2. The agency must include the entire length of each route in the survey, including all times of day and all days of the year. 3. If sampling by passengers, each passenger for the entire year must be given an equal chance of selection. If sampling by Vehicle Operations, each vehicle operation for the entire year must be given an equal chance of selection, weighted by the anticipated passenger count on each vehicle. If any other strata are used in the sample design, each stratum must meet FTA's requirements. 4. For calculating return trips, a passenger making a single round trip in a given day cannot be surveyed twice for inclusion in the final calculation. The calculation establishing whether 50 percent of riders make a same day round trip must be calculated as: 𝑎𝑎 𝑥𝑥 = 𝑎𝑎 + 𝑏𝑏 Where: x = percent of riders a = total unique passengers making a same-day return trip b = total unique passengers making an overnight trip 5. A person may be counted as making a same-day return trip if the person makes one leg of the trip by another means of transportation. 6 — Introduction 2026 NTD Policy Manual If the survey determines with at least 95-percent confidence that at least 50 percent of all passengers on a route made a return trip on the same day (or reported their intention to do so), then FTA will permit the agency to report that route to the NTD as a commuter service. A qualified statistician must approve the survey methodology, the sample size, and the sampling methodology and certify that the results give the required level of confidence. Services with 100-percent one-way trip times of 30 minutes or less do not require a survey to establish the service as commuter. Agencies intending to report a service that may require a survey should contact their NTD analyst to discuss how they can meet the requirements in advance of reporting to the NTD. Employer Shuttles Transit agencies must use the following criteria to establish employer shuttle eligibility: • The shuttle service must meet the definition of public transportation as defined by the Federal transit law. • The transit agency must clearly identify that the shuttle service is open to the public (e.g., provide timetables or service summaries on the website or at another public location). • The transit agency must clearly indicate on their buses or route that the shuttle service is open to the public. • At a minimum, the shuttle service must travel from one origin to one destination that can be used by the public (e.g., a single destination shuttle that travels to a locked employer campus or military compound is not feasibly open to the public). Employer shuttles must meet all other NTD reporting requirements. For example, the buyer must pay the full cost of the service to report the service as Purchased Transportation. Data Use and Funding FTA uses NTD data to apportion funding to urbanized and rural areas in the United States. FTA apportions funds using NTD data from two years before the apportionment year (e.g., Fiscal Year [FY] 2026 data are used for FTA FY 2028 apportionment). FTA has separate funding programs for transit agencies that operate in urbanized and rural areas. Agencies that operate in both urban and rural areas may receive or benefit from Introduction — 7 2026 NTD Policy Manual both funding programs. To be eligible to receive funding from FTA, transit agencies must report to the NTD and follow the requirements listed in this manual. Exhibit 4 presents the total funds that transit agencies have spent during FY 2023 according to the original source of funds. Most Federal funds, of which agencies expended more than $20.5 billion during 2023, come from FTA funding programs for urbanized and rural areas. Urbanized Area Funding Section 5307, or the Urbanized Area Formula Grants, provides capital, operating, and planning assistance for public transportation operated in UZAs, which are areas encompassing a population of not less than 50,000 people as determined by the most recent decennial census. FTA initiated this program under the Surface Transportation Assistance Act of 1982. Since 1984, § 5307 has been the primary transit assistance program of FTA. FTA apportions § 5307 funding through a formula based, in part, on population and population density. For UZAs with a population of 200,000 or more, FTA also apportions funding based on other factors associated with transit operations, such as revenue miles, operating costs, and passenger miles. Exhibit 4: Funding Sources (2023) For UZAs with a population under 200,000 people, Congress apportions 3.0 percent of § 5307 funds according to the Small Transit Intensive Cities (STIC) formula. FTA allocates STIC funding based on the following measures calculated primarily through NTD data: • • • • • • Passenger Miles Traveled (PMT) per Vehicle Revenue Mile (VRM) PMT per Vehicle Revenue Hour (VRH) VRM per capita VRH per capita PMT per capita Passenger Trips per capita For UZAs with a population of 200,000 or more, FTA also uses NTD data to apportion funds for the State of Good Repair Grants Program (§ 5337) and Bus and Bus Facilities Formula Program (§ 5339). 8 — Introduction 2026 NTD Policy Manual If you have questions about FTA funding, please contact the FTA Regional Administrator assigned to your transit agency. The NTD is the FTA program for transit data; however, the program does not apportion Federal funds. Rural Funding Section 5311, or the Formula Grants for Rural Areas Program, provides capital, operating, and planning assistance for public transportation operated in rural areas. FTA classifies rural areas using the most recent decennial U.S. Census to determine populations less than 50,000 people. The § 5311 program is much smaller than the UAFP, with grant funds totaling approximately 9 percent of UAFP grant funds. Agencies must report funds expended from all § 5311 grant programs, including funds from the § 5311(b)(3) National Rural Transportation Assistance Program (RTAP). Section 5311 funding recipients (State Departments of Transportation [DOTs]) report on behalf of their subrecipients. FTA considers Puerto Rico, American Samoa, Guam, and the Northern Mariana Islands as States for rural data collection and funding. State DOTs also file a Statewide Summary report to the NTD. Funding by State FTA apportions § 5311 funds to States by a statutory formula based on the latest available U.S. decennial census data and NTD data. FTA apportions 83.15 percent of funds in the statutory formula based on the non-urbanized population and land area of the States. The remaining 16.85 percent of the formula is based on States’ nonurbanized VRM, land area, and low-income population. Tribal Transit Program Five percent of Rural Formula (§ 5311) funding is available for the Public Transportation on Indian Reservations program (Tribal Transit Program [TTP]) under the Infrastructure Investment and Jobs Act (IIJA). Twenty percent of the TTP funds must be distributed on a competitive basis, while the remainder must be apportioned by formula. The TTP is based on the following statutory tiers: • Tier 1 (50 percent of TTP funding): VRM are used to allocate this funding among all Indian Tribes. • Tier 2 (25 percent of TTP funding): VRM are used to allocate this funding equally among Tribes with at least 200,000 VRM. Introduction — 9 2026 NTD Policy Manual • Tier 3 (25 percent of TTP funding): This funding is allocated to Tribes that provide public transportation on reservations where more than 1,000 low-income individuals reside. No Tribe can receive more than $300,000 from this tier. Failure to Report FTA may issue a Failure to Report if an agency: • • • • Fails to submit a report Submits a late report Submits an incomplete report; or Fails to respond to validation questions If a transit agency receives a Failure to Report notice, FTA does not include its data in the apportionment of UZA and rural funding. However, FTA, at its discretion, may include any submitted data in publicly available NTD datasets. FTA may issue a Failure to Report notice for a UZA transit provider in connection with the Annual Report, Monthly Ridership, or Safety & Security reporting. A report is late if the agency has not submitted it by the applicable due date. These due dates ensure FTA has time to review the submitted data before including the data in NTD publications and apportionment. A report is incomplete if: • It does not contain all required information • The agency did not collect and submit the data in conformance with NTD requirements • The report is not accompanied by the applicable Chief Executive Officer (CEO) Certification and Independent Auditor Statements (refer to Declarations and Requests: CEO Certification and Declarations and Requests: Auditor Statements); or • The agency does not properly respond to validation questions When FTA questions data that transit agencies submitted during the validation process, those agencies may revise their data to reflect accurate information. Revisions to data require the concurrence of the CEO and, in some cases, the concurrence of the independent auditor. If an agency does not revise questioned data, then the agency must provide sufficient documentation to the NTD to establish accuracy. 10 — Introduction 2026 NTD Policy Manual FTA may issue a Failure to Report notice if an agency fails to respond to validation questions in a timely manner. For example, an agency may receive a Failure to Report notice if it does not fully allocate costs among all modes and Types of Service (TOS) and does not provide a sufficient explanation. When FTA issues a Failure to Report notice, it notifies the CEO of the transit agency and the FTA Regional Administrator. Inaccurate Data Transit agencies are responsible for the data that they report to the NTD. If the data do not follow FTA’s prescribed procedures or seem unreasonable or inaccurate—or an agency cannot provide a reasonable response to explain data—FTA may publish the data with a “questionable” notation. FTA may delete a transit agency’s data if the agency does not adequately address validation issues within the specified time frame or if the data do not meet the NTD’s reporting requirements. Agencies may find that they reported inaccurate data in previous years, but agencies cannot adjust data after FTA closes the report for the year. Standardized Reporting Requirements All agencies must conform to uniform reporting standards. This includes timely reporting, accurate data collection, and uniform accounting systems. The data in the NTD Annual Report must cover the agency’s 12-month fiscal year ending in 2025. What to Report An NTD report must contain all public transportation services provided by the organization, whether directly operated or purchased transportation, regardless of whether the service is in an urbanized area (UZA) or rural area. All revenues and expenditures for public transportation activities must be included, including planning activities and capital expenditures for modes not yet in service. Agencies should not report services that their organization does not directly operate or purchase. Direct Operation is defined in the Directly Operated Services section of this manual. Purchased transportation is defined in the Purchased Transportation section. Introduction — 11 2026 NTD Policy Manual Reporting Due Dates FTA determines each agency’s NTD report due date based on the agency’s fiscal yearend date. Reporters submit their Annual Report four months after their fiscal year ends. The NTD reporting system allows for reporting waivers for transit agencies that experience unusual or unforeseen circumstances. Refer to the Declarations and Requests section for the types of requests available. Agencies requesting a reporting identifier (ID) must submit ID requests to the NTD by the end of the first fiscal year in which they wish to report. For example, an agency whose fiscal year ends on June 30 must submit an ID request by June 30, 2026, to report to the NTD in Report Year 2026. During the revision period, reporters work with NTD analysts to ensure that the data are reasonable per NTD reporting requirements. The end of the revision period is called the report “Closeout.” Exhibit 5: Annual Reporting Deadlines Waiver, Special Request, etc. Deadline August 31 November 30 February 28 Fiscal YearEnd Date June 30 September 30 December 31 Annual Report Due Date October 31 January 31 April 30 Last Date to Submit Report Revisions March 1 May 1 July 1 Report Closeout Date March 15 May 15 July 15 State DOTs may report subrecipient data according to a subrecipient’s fiscal year if the fiscal year covers a consecutive 12-month period and ends no later than December 31 of the current NTD report year. In these cases, the subrecipients must be able to meet State and NTD reporting deadlines. Exhibit 6: Subrecipient With Different Fiscal Year Example: A State DOT files its NTD Annual Report with a fiscal year-end date of December 31, 2026. One of its subrecipients collects and reports data to the State based on its own fiscal year, ending June 30, 2026. Solution: Because the subrecipient fiscal year-end is not after the State’s, the State may report subrecipient data according to the subrecipient’s fiscal year ending in 2026 for its 2026 Annual Report. 12 — Introduction 2026 NTD Policy Manual Data Validation The NTD data validation process ensures that reporting requirements are met and the reported data are reasonable. FTA assigns an NTD validation analyst to each agency to support the validation process and assist transit agency personnel in understanding reporting requirements and terminology. Validation includes, but is not limited to the following: • Time series checks against previous years’ data to identify data that have changed significantly • Logic checks between data items on different forms; and • For the first year a data element is available (including for new modes and TOS), range checks for typical values found among transit agencies with similar operating characteristics NTD validation is an interactive, iterative process with two alternating phases: presubmission and post-submission. • Pre-submission (“working data” stage) validation—While reporting agencies enter data, the online reporting system executes an automated review of data prior to report submission. The report is ready to be submitted when no validation issues are open without explanations from the agency. Since some issue checks evaluate elements across more than one form, NTD reporters should check for data issues flagged by validation after all forms are complete. • Post-submission (the “in review” stage) validation—Once the report is submitted, it undergoes further review by the assigned validation analyst. Issue Classification Issues are classified by issue type according to severity and action necessary to submit the NTD Annual Report: • Important issues are raised when data do not fall within expected ranges or do not appear to conform to NTD definitions. Agencies can address important issues by revising the relevant data or writing a comment explaining why the data are correct. • Critical issues are raised when data are logically inconsistent and must be corrected. Introduction — 13 2026 NTD Policy Manual FTA does not view the report as complete until all issues—important and critical—are addressed. Financial Data Requirements All transit agencies must use accrual accounting methods to report financial data. Additionally, transit accounting systems must follow or directly translate to the Uniform System of Accounts (USOA). Accrual Accounting The Generally Accepted Accounting Principles (GAAP) require all financial data in the NTD Annual Report meet the following accrual accounting principles: • Agencies record revenues when they earn them regardless of whether they actually receive the revenue in the same fiscal year. • Agencies record expenditures as soon as they owe an entity regardless of whether they pay the funds for the expenditure in the same fiscal year. If a transit agency uses a cash-based accounting system, they must adjust their data to report on an accrual basis. Exhibit 7 demonstrates the use of accrual accounting for an operating expense. Exhibit 7: Accrual Accounting Examples Example 1: A transit agency employee works the last two weeks of the transit agency’s Year 1 and earns $1,500. However, the employee does not receive their pay until 10 days later, in Year 2, when payroll issues a check. How does the agency report the $1,500? Example 2: An agency purchases fixed-route service from another agency. The contract states that the buyer (the agency) will reimburse the seller for the cost of operations. The seller operates service in Year 1 and sends an invoice to the buyer in Year 2. For which year should the agency report this expense? 14 — Introduction Solutions The agency reports the $1,500 in the Year 1 Annual Report. Though the agency did not issue the paycheck during the Year 1 report year, the transit agency incurred the liability to pay the employee in the Year 1 report year. The agency reports the expense in Year 1. They incurred the expense as soon as the seller operated service, regardless of when the financial transaction occurred. 2026 NTD Policy Manual Generally Accepted Accounting Principles NTD reporting requirements for financial data largely follow GAAP. FTA’s USOA is not a self-contained financial system that addresses every possible NTD transaction and situation. The NTD is a system of accounts that complies with GAAP and Standards of Governmental Accounting and Financial Reporting. However, small differences do exist between the NTD and GAAP, specifically the accounting of costs for capital grant purchases. If conflicts arise between GAAP and NTD reporting instructions and requirements, transit agencies must follow the NTD rules. The rules for NTD accounting are as follows: • Unique NTD requirements supersede GAAP: if a unique requirement exists for NTD purposes, follow the NTD. • In the absence of unique NTD provisions to the contrary, follow GAAP. Two organizations are responsible for determining GAAP: • The Financial Accounting Standards Board (FASB) is responsible for general GAAP affecting all types of entities. • The Governmental Accounting Standards Board (GASB) is affiliated with the FASB and specializes in government agencies in the United States. In the event of a conflict between the FASB and GASB pronouncements, the GASB rule prevails for governmental entities. Both FASB and GASB pronouncements are available online on the FASB and GASB websites. Most accounting firms will assist their clients in obtaining GAAP documents and applying GAAP requirements. CEO Certifications The CEO and an independent auditor—depending on the reporter type—must review and confirm that an accounting system complies with NTD requirements. The reporter types are defined in the Reporter Types section below. Introduction — 15 2026 NTD Policy Manual Exhibit 8: CEO Certification and Independent Auditor Review Requirements Reporter Type CEO or Independent Auditor Approval Full Reporter CEO and Independent Auditor Reduced Reporter CEO and Independent Auditor (except for Tribes) Separate Service CEO and Independent Auditor Build N/A Plan N/A State DOT N/A Rural (subrecipient) N/A Reduced Asset Reporter N/A Group Plan Sponsor Only N/A Service Data Requirements Service data are an integral part of the NTD. Service data are operating statistics that provide insight into the effectiveness and productivity of a transit agency. All agencies must report accurate and truthful service data in a uniform manner. FTA mandates that almost all service data be collected and recorded daily so that the data are 100 percent accurate. For example, agencies must collect and record 100 percent of all miles and hours vehicles travel in revenue service. FTA does not allow agencies to estimate these data. However, FTA recognizes that certain statistics are challenging to collect and can drastically increase the reporting burden for transit agencies. To assist reporters who would find conducting 100 percent count burdensome, transit agencies may estimate Unlinked Passenger Trips (UPT) and PMT through sampling. The NTD provides a sampling method and sampling guidance on the NTD website. Agencies also may use a custom sampling plan to collect these data. However, a qualified statistician must certify that the sampling procedure meets FTA requirements for statistical precision and accuracy. 16 — Introduction 2026 NTD Policy Manual General Data Formatting Rules Data reported must adhere to the following rules: • • • • Round all financial data to the nearest dollar. Follow other rounding directions for each form. Unless otherwise indicated, report data as whole numbers. Use four digits for year entries. The NTD incorporates these rules, formatting data automatically when you complete a cell entry. Reporting Rules and Regulations The FTA USOA, 49 Code of Federal Regulations (CFR) part 630 (NTD), and 49 CFR part 625 (TAM) are essential to understanding the forms and instructions presented in this manual. You can obtain these reference documents by visiting the NTD’s Federal Register Notices, Rules, and Regulations web page. Please consult the NTD Help Desk at [email protected] for assistance. Reporter Types Beneficiaries and recipients of § 5307 and § 5311 funds must file an Annual Report. The database separates these recipients and beneficiaries into two reporting groups: Urban Reporters and Rural Reporters. Beginning in Report Year (RY) 2018, agencies that receive Chapter 53 funds and own, operate, or manage capital assets in public transportation are also required to file an Annual Report, even if they do not receive § 5307 or § 5311 funds. Agencies that do not receive or benefit from FTA funding may elect to submit their data to the NTD as Voluntary Reporters. FTA defines a Federal grant beneficiary as a transit agency that directly or indirectly benefits from Chapter 53. This includes grant money and grant-funded assets that agencies receive and use from pass-through funding, contracts, or Purchased Transportation agreements. For more information on contracts, please see the Purchased Transportation TOS section of this chapter. Introduction — 17 2026 NTD Policy Manual Beneficiaries that only receive § 5307 or § 5311 funds for Job Access and Reverse Commute projects, and do not provide any public transportation service, are exempt from NTD reporting. Urban Reporters Urban recipients and beneficiaries report data using Urban Reporter types. The nature of the transit agency determines how it reports to the NTD. Exhibit 9: Urban Reporter Types Reporter Types Who Qualifies Full • Receives or benefits from § 5307 funding • Operates either (1) more than 30 vehicles across all modes and TOS or (2) operates 30 vehicles or less across all modes and TOS and operates Fixed Guideway (FG) and/or High Intensity Busway (HIB) Reduced • Receives or benefits from § 5307 funding • Operates 30 vehicles or less across all modes and TOS and does not operate FG and/or HIB Separate Service • Receives or benefits from § 5307 funding • Does not directly operate service • Contracts out modes that are reported by another transit agency Build • Receives or benefits from § 5307 funding • Does not directly operate or contract out service • Is building or rehabilitating transit infrastructure Plan • Receives or benefits from § 5307 funding • Does not directly operate or contract out service • Spends § 5307 funding on planning activities There are several cases in which an existing Rural Reporter must transition to an Urban Reporter type due to operating within a UZA, but before receiving or benefitting from § 5307 funding. During NTD report years in which a new census dataset is released (e.g., 2020 Census Data being released in RY 2022), if an existing Rural Reporter now provides service within a UZA, they must transition to an Urban Reporter type in the following report year to accurately report their services. If a former Rural Reporter implements service changes and begins serving a UZA, the report is no longer a Rural Reporter by definition. If FTA is provided documentation (e.g., as a result of data 18 — Introduction 2026 NTD Policy Manual validation) that an agency is serving an urban area and will continue to do so, FTA may require the agency to complete a Full or Reduced report in a future report year. Full Reporting Exemptions and Waivers If a Reduced Reporter transit agency exceeds the 30 Vehicles Operated in Maximum Service (VOMS) threshold within a fiscal year, Full Reporter requirements do not apply until the following fiscal year. Similarly, Rural Reporters who begin operating in a UZA must report their urban service to the NTD no later than the fiscal year after that service begins. Rural Reporters who exceed the 30 VOMS threshold may request a one-time waiver to report as a Reduced Reporter in their first report year under the Urban reporting module. If those services continue to exceed the 30 VOMS threshold in the following report year, those agencies must report as Full Reporters. Full Reporters are required to submit an Annual Report, Monthly Ridership (MR) reports, and monthly Safety and Security (S&S) reports. All other reporter types submit a single Annual Report. FTA publishes the annual Safety and Security Policy Manual on FTA’s web page for NTD manuals. Full Reporting Exemption for Operators Predominantly Serving Rural Areas FTA offers a waiver process in which reporters that predominantly serve rural areas may request an exemption from filing as a Full Reporter. Under this exemption, FTA will allow agencies who report to the Urban Module, operate more than 30 VOMS, and meet the criteria below to report as Reduced Reporters. Under the previous policy, such operators were required to report as Full Reporters. FTA will grant the waiver if the agency meets each of the below criteria: • • • Receives § 5311 funding. Operates fewer total VOMS in UZAs than total VOMS in rural areas. Allocates more total VRM to non-UZAs than UZAs. FTA will automatically identify agencies that qualify for this waiver based on the prior year’s validated and accepted data submitted to the NTD. Eligible reporters will receive the option to request a Reduced Reporting status during their annual Report Year KickOff. This process allows agencies to confirm their operational characteristics, described above, that would inform their NTD reporter type. This step will use the ratio of § 5307 to total Federal funding expended to estimate VOMS in UZAs versus rural areas because these data are not directly collected on the Federal Funding Allocation (FFA10) form. Introduction — 19 2026 NTD Policy Manual If a new NTD-reporting agency wishes to request this waiver during their first report year, they must confirm that they meet the eligibility criteria in their “New ID Request” documents. FTA will verify the agency’s operating characteristics when processing the new ID request. Agencies will certify that they continue to meet the eligibility requirements each year. If an agency’s operations change significantly and they no longer meet eligibility requirements, they may request a one-year extension of the waiver to allow the agency time to implement data collection changes that would facilitate a Full Reporter submission the following year. Agencies considering this exemption should coordinate with the local planning agency in the UZA in which they operate, as well as their State DOT receiving § 5311 funding which may impact apportionment to the UZA, since Reduced Reporters do not submit PMT data. FTA uses PMT data as part of the Urbanized Area Program formula apportionment calculation (§ 5307). Rural Reporters Section 5311 Formula Grants for Rural Areas funding recipients (State DOTs) report on behalf of their subrecipients. In addition to providing individual reports for each subrecipient, State DOTs also file a Statewide Summary Report to the NTD. FTA considers Puerto Rico, American Samoa, Guam, and the Northern Mariana Islands as States for NTD rural data collection and funding. A subrecipient is a State or local government authority, nonprofit organization, or operator of rural public transportation or Intercity Bus (IB) service that receives § 5311 funding or is a public provider of Chapter 53 funding received from a State DOT. Subrecipients send NTD data to State DOTs on a quarterly, monthly, or annual basis, depending on the State’s policy. Tribes that receive or benefit from FTA TTP grants, a subsection of § 5311 funding, report directly to the NTD. Tribes that receive § 5311 funding from the State DOT also file a subrecipient summary form through the State DOT report. Statewide Reporting Requirements for DOTs State DOTs receiving § 5311 funds may set aside up to 10 percent of their annual allocation for the purposes of administering the program. FTA collects basic statewide information on the Statewide Characteristics (RU-30) form. 20 — Introduction 2026 NTD Policy Manual Section 5311 Expended on Administration States report the § 5311 revenues they expended as a result of administering the program. Since the § 5311 program operates on a reimbursement basis, revenues expended during the report year will be expended during the same year. States report the operating revenue expended during the report year from FTA § 5311 Formula Grants for Rural Areas funds. Number of Counties with § 5311 Service States report the total number of counties in the State that are currently served, in whole or in part, by Formula Grants for Rural Areas (§ 5311)-funded operators. States should include counties that are served by directly reporting Indian Tribes in this total. A county is served if the subrecipient picks up or drops off passengers within its limits. State DOT Reporting Structure State DOTs submit data on the public transit operations of subrecipients to whom they award Federal program funds. There are four distinct subrecipient reporter types (see table below). State DOTs provide only a summary form for each urban transit provider or Tribe receiving § 5311 funds, given that these agencies already report directly to the NTD. Exhibit 10: State DOT and Subrecipient Reporter Types Reporter Types Subrecipient Who Qualifies State DOT N/A A State DOT that directly receives and distributes rural funding to rural subrecipients. It is responsible for all subrecipient data. The State DOT may elect to complete a report on behalf of the subrecipient or allow the subrecipient to complete its own report. The State DOT must submit the NTD report. State Subrecipient Rural General Public Transit Intercity Bus Urban/Tribal Recipient Reduced Asset Operators of transportation that receive or benefit from § 5311 funding, directly or through a State DOT. Each subrecipient files an Annual Report under its applicable DOT. Introduction — 21 2026 NTD Policy Manual Sub-Subrecipients Section 5311 subrecipients typically receive these funds directly from their State DOT; however, the term “subrecipient” may also refer to an agency that receives § 5311 funding from another entity. A subrecipient may receive § 5311 funds from the State DOT and then purchase service from another local transit provider using § 5311 funds. The subrecipient may also enter a pass-through agreement with another local transit provider, in which they pass through some or all of their § 5311 award. If the service agreement does meet the requirements for the buyer to report the service as Purchased Transportation, the seller of service (who is the final recipient of the § 5311 funds) reports the service as Directly Operated. For pass-through agreements, the agency that ultimately receives the pass-through funds and benefits from the government assistance reports the funding. Subrecipient reports are submitted to the NTD through the State DOT. In the cases described above, unless the service operator reports directly to the NTD’s Urban reporting module, the State DOT must report on behalf of the agency (a subsubrecipient) as a rural general public transit (RGPT) subrecipient, even if they do not directly award § 5311 funds to that agency. Rural General Public Transit Most § 5311 subrecipients are RGPT providers. They provide rural service and either receive or benefit from § 5311 funding or report voluntarily. Please note, RGPT subrecipients must serve only non-UZAs. Intercity Bus Under § 5311(f), States must set aside 15 percent of § 5311 apportionment for IB providers, unless the State’s Governor certifies that IB needs are already being met. States must provide an NTD report for each IB provider that benefits from this funding set-aside, also referred to as § 5311(f) funding. The NTD report must include the operating and capital expenses from § 5311(f) funding, as well as VRM and UPT for service funded, in whole or in part, by § 5311(f). For example, if a route is partially funded by § 5311(f), the State must report the total VRM and UPT for that route. Note that FTA does not include the VRM for the IB subrecipient type in its § 5311 apportionment formula. 22 — Introduction 2026 NTD Policy Manual Urban/Tribal Recipients Transit agencies commonly provide service in a rural area as well as a UZA or Tribal Area as defined by the U.S. Census Bureau. In these situations, a transit provider may receive or benefit from multiple FTA formula programs. The exhibit below shows how a transit agency reports to the NTD when it uses both § 5307 Urbanized Area Formula Grants and § 5311 Formula Grants for Rural Areas: Exhibit 11: Urban and Rural Recipients Similarly, if an Indian Tribe is both a direct recipient of § 5311 TTP funds and § 5311 funds through the State, the Tribe must complete both the direct report to the NTD and an abbreviated summary to the State. In both cases, the State submits the Urban/Tribal Subrecipient form to document all expenditures from § 5311 for independently reporting subrecipients. Reduced Asset Please refer to Exhibit 12 for more information on reduced asset reporter qualifications. Introduction — 23 2026 NTD Policy Manual Indian Tribes and Alaska Native Villages Federally recognized Indian Tribes receive TTP grants from FTA as a set-aside of the § 5311 program. Tribes that receive TTP funding must report directly to the NTD. All tribal reporters complete a Reduced Report. FTA also encourages federally recognized Tribes that operate public transportation but do not participate in the TTP to file a report to the NTD on a voluntary basis. By reporting voluntarily, Indian Tribes qualify for inclusion in future TTP apportionments. Note that transit agencies may report Indian Health Services (IHS) transportation programs only if the service provided meets the definition of public transportation. Self-Reporting Subrecipients A State DOT may authorize an individual subrecipient to enter its data into the NTD online reporting system as a “self-reporting subrecipient;” however, State DOTs are ultimately responsible for submitting and ensuring the accuracy of the completed State report. Self-reporting subrecipients do not report as independent agencies—a State DOT must include all subrecipients in its report. Transit Asset Management Reporters The TAM rule (49 CFR part 625) is a set of Federal regulations that outline minimum asset management practices for transit providers. Transit agencies that receive Chapter 53 funds and own capital assets that are used for public transportation services are required to report asset information to the NTD, even if the agency does not manage or operate those assets. Some agencies affected by the rule are only required to report TAM-related data to the NTD. Because the rule does not mandate reporting information about service area, FTA has established two unique reporter types for agencies outside of the Urban and Rural reporter types. Agencies that only receive § 5310(b)(1)(D) funding for alternatives to public transportation that assist seniors and persons with disabilities with transportation are exempt from the requirements of the TAM rule because assets funded under the program are not used to provide public transportation. These services are typically client-based or location-specific and do not meet the definition of public transportation. The following reporter types must provide identification information and applicable asset condition assessment and performance data to the NTD. 24 — Introduction 2026 NTD Policy Manual Exhibit 12: TAM-Only Reporter Types Reporter Types Who Qualifies Reduced Asset • Receives or benefits from FTA funding (Chapter 53) other than § 5307 or § 5311 funding (e.g., § 5310) AND • Owns, manages, or operates capital assets used in providing public transportation services Group Plan Sponsor • Sponsors a TAM group plan • Receives or benefits from FTA funding (Chapter 53) other than § 5311 Formula Grants for Rural Areas Voluntary Reporters FTA encourages all providers of public transit service to report to the NTD, as this allows for service data inclusion in future funding apportionments. Voluntary Reporters are transit agencies, public or private, that are not obligated by Federal statute to report to the NTD. These reporters voluntarily comply with all NTD reporting requirements under the NTD rule (49 CFR part 630) and the USOA. Agencies that report voluntarily to the NTD are not subject to reporting requirements related to performance measure targets and condition assessments (49 CFR part 625). Please note that FTA may deactivate any Voluntary Reporter that does not file a report by the annual reporting deadline. Transit Agency Profile Requirements All transit agencies must report basic information through their agency profile. Profile data includes Agency Information, Modes and TOS, Agency Users, and Reportable Segments (not applicable for Reduced Reporters). These data are pre-filled from the prior report year but must be reviewed and updated at the beginning of each report year before the original submission of the Annual Report. Profile data are modified throughout the report year if updates are required. Introduction — 25 2026 NTD Policy Manual Basic Information (Form P-10) NTD Identification Number (NTD ID) FTA assigns each reporter a unique five-digit NTD ID number, which is to be used in all NTD reports and correspondence. The first digit of the NTD ID corresponds to the FTA Region where the reporter is located (e.g., 9#### indicates Region 9). If you do not have an NTD ID, please refer to the Reporting Due Dates section above. Reporter Name The agency name is the full legal name of the organization. The terms “Reporter Name” and “Agency Name” are used interchangeably. If reporting is required under an FTA grant program, the reporter name must reflect the legal name of the funding recipient. Do not include any names different than the full legal name of the organization, whether the names of divisions, departments, other organizational units, or any branding names, as discussed below under “Doing Business As.” Do not use abbreviations or postal codes in your agency name. If your organization does not perform the transit service and activities in this NTD report (e.g., you are filling out this report for a subrecipient), enter the full legal name of the organization that performs the transit service and activities in this report. Do not include your organization’s name in the agency name field. Division or Department Name If your organization is engaged in other lines of business that are not reportable as public transportation to the NTD, enter the name of the division(s), department(s), or other organizational units providing the public transportation services included in this NTD report. Otherwise, leave this field blank. If necessary, enter multiple division names as a list separated by commas. For example, if your organization (as reflected in the agency name above) has separate divisions for bus service, rail service, and airports, then enter the names of the bus division and the rail division here, separated by commas. Doing Business As An agency is said to be "Doing Business As" when the name under which they operate their business differs from its legal, registered name. For example, the legal name for an agency may be Anytown Transportation Authority, but the agency does business and is 26 — Introduction 2026 NTD Policy Manual known to the public as The Ride. Their Doing Business As name should be the name by which customers know the service. FTA may use the Doing Business As name in select FTA publications. Acronym The agency’s acronym may be used for marketing the transit service. This acronym may be used in selected FTA publications. Exhibit 13: Reporter Name and Profile Fields Example: City of United reports to the NTD to report their transit service. The City of United’s transit program falls under the city’s public works division and uses “United Transit System (UTS)” for its general public correspondence. How should this agency report their Reporter Name, Division or Department Name, Doing Business As, and Acronym? Solution: The agency would report the following fields: Reporter Name: City of United Division or Department Name: Public Works Division Doing Business As: United Transit System Acronym: UTS Address Address means the agency's physical address. This should generally represent the CEO’s primary office location. Agencies must either indicate an address on line 1 or a P.O. Box address in the P.O. Box field. Agencies may import data from SAM.gov if FTA recognizes the organization in that system using the Unique Entity Identifier (UEID). Consistent with the guidance above, review all such data before submitting it to the NTD. Unique Entity Identifier The UEID is a number or other identifier used to identify a specific commercial, nonprofit, or Government entity. This is now reported in place of the Data Universal Numbering System (DUNS) number for each unique transit agency reporting to the NTD. Introduction — 27 2026 NTD Policy Manual FTA Recipient Identification (FTA Recipient ID) The FTA Recipient ID number is the four-digit number assigned to your agency for FTA’s TrAMS. If you have a question regarding this number, please contact your agency's grant manager or CEO. Not all NTD reporting agencies will have a Recipient ID number. Agencies that do not directly receive FTA funds themselves but do receive or benefit from them from another organization must report that organization’s FTA Recipient ID. The FTA Recipient ID is not the same as your NTD ID. Website URL A Universal Resource Locator (URL) is the address of the agency's website. Please include http:// or https://. Agencies without a website should leave this field blank. If it exists, agencies must enter the URL for the transit website, not the city or county government home page or the agency’s social media page. Emergency Contact Agencies must identify an emergency contact in the NTD online reporting system. Identifying an emergency contact allows agencies to establish a point of contact to facilitate communications with FTA before, during, and after emergency situations. An agency’s emergency contact does not have to currently hold an existing NTD system role. FTA encourages agencies to assign this role to a contact with emergency preparedness or response functions, such as an emergency liaison officer, a facility or building emergency response team member, or a person with similar job functions. Agencies who contract out their transit services should provide emergency contact information for an employee of the reporting agency. Agencies do not provide emergency contact information for an employee of the contract service provider. Agencies must certify the accuracy of their emergency contact information each report year during their annual report year kickoff. Modes and Types of Service (Form P-20) FTA requires agencies to report most data by mode and TOS. Transit agencies must begin reporting modal information as soon as they have a commitment to build the mode (e.g., Commitment Date). 28 — Introduction 2026 NTD Policy Manual A variety of transit modes are operated in the United States. The NTD reporting system groups transit modes into two broad categories of rail and non-rail: Exhibit 14: Rail and Non-Rail Modes Rail Non-Rail Alaska Railroad (AR) Aerial Tramway (TR) Cable Car (CC) Commuter Bus (CB) Commuter Rail (CR) Bus (MB) Heavy Rail (HR) Bus Rapid Transit (RB) Hybrid Rail (YR) Demand Response (DR) Inclined Plane (IP) Ferryboat (FB) Light Rail (LR) Jitney (JT) Monorail/Automated Guideway (MG) Público (PB) Streetcar Rail (SR) Trolleybus (TB) Vanpool (VP) Introduction — 29 2026 NTD Policy Manual NTD Modes of Service Mode Explanation Aerial Tramway (TR) Rail: No Fixed Guideway: Yes Aerial Tramway is a system of aerial cables with suspended vehicles. The vehicles are propelled by separate cables attached to the vehicle suspension system and powered by engines or motors at a central location not on board the vehicle. Alaska Railroad (AR) Rail: Yes Fixed Guideway: Yes The Alaska Railroad is a public transportation system in Alaska that shares vehicles and facilities with freight rail operations. Bus (MB) Rail: No Fixed Guideway: Possible Bus is a transit mode using rubber-tired passenger vehicles operating on fixed routes and schedules over roadways. Vehicles are powered by a motor, and fuel or electricity stored on board the vehicle. Transit agencies must report any route-deviated or point-deviated service as MB. 30 — Introduction 2026 NTD Policy Manual Mode Explanation Rail: No Fixed Guideway: Yes Bus Rapid Transit is a fixed-route bus system that Bus Rapid Transit (RB) Cable Car (CC) • Operates over 50 percent of its route in a separated right-of-way (ROW) dedicated for transit use during peak periods; • Has defined stations that are accessible for persons with disabilities, offer shelter from the weather, and provide information on schedules and routes; • Uses active signal priority in separated guideway and either queue-jump lanes or active signal priority in non-separated guideway; • Offers short headway, 2 bidirectional service for at least a 14-hour span on weekdays and a 10-hour span on weekends; and • Applies a separate and consistent brand identity to stations and vehicles. Rail: Yes Fixed Guideway: Yes Cable Car is a type of railway propelled by moving cables located beneath the street. While popular at the turn of the last century, currently the only operational system is in San Francisco. 2 Short-headway service on weekdays consists of maximum headways that are either 1. 15 minutes or less throughout the day, or 2. 10 minutes or less during peak periods and 20 minutes or less at all other times. Short-headway service on weekends consists of maximum headways that are 30 minutes or less for at least 10 hours a day. Introduction — 31 2026 NTD Policy Manual Mode Explanation Commuter Bus (CB) Rail: No Fixed Guideway: Possible Commuter Bus is local, 3 fixed-route bus transportation that primarily connects outlying areas with a central city and operates predominantly in one direction during peak periods. It has limited stops in outlying areas, limited stops in the central city, and at least five miles of closeddoor service. Rail: Yes Fixed Guideway: Yes Commuter Rail (CR) Commuter Rail is an electric- or diesel-propelled railway for urban passenger train service consisting of local travel which operates between a central city and outlying areas. Service must be operated on a regular basis by or under contract with a transit operator for transporting passengers within UZAs or between UZAs and outlying areas. CR is generally characterized by multi-trip tickets, specific station-to-station fares, railroad employment practices, relatively long distances between stops, and only one to two stations in the central business district. Note: Intercity rail service is excluded from CR except for the portion of service that is operated by or under contract with a public transit agency for predominantly local commuter services (see footnote 3). CR services provided by Amtrak are considered intercity rail. 4 Local transportation means that 50 percent or more of the passengers boarding at each key bus stop or rail station over the full route must make a same-day return trip; otherwise, the service is intercity service. A key stop/station is at the end of a line or a major transfer point or otherwise accounts for a substantial portion of the boardings. 3 4 “Provided by Amtrak” means any service that uses one or more of the following: Amtrak branding, Amtrak schedules, Amtrak tickets, Amtrak’s customer loyalty program, or Amtrak’s priority access to Class I railroads. Services provided pursuant to 49 U.S.C. 24702 are also considered to be provided by Amtrak, whereas services provided pursuant to 49 U.S.C. 24101(a)(6) and 24104(f) are not. However, Footnote continued on next page. 32 — Introduction 2026 NTD Policy Manual Mode Demand Response (DR) Explanation Rail: No Fixed Guideway: No Demand Response is a transit mode operating on roadways in response to requests from passengers or their agents to the transit operator, who groups rides together when possible and dispatches a vehicle to provide the rides. Vehicles do not operate over a fixed route or on a fixed schedule unless temporarily satisfying a special transit need. Many transit systems operate DR service to meet the requirements of the ADA. Ferryboat (FB) Rail: No Fixed Guideway: Yes This mode carries passengers over a body of water. Heavy Rail (HR) Rail: Yes Fixed Guideway: Yes Heavy Rail is an electric railway that operates service in exclusive ROW. The service is often provided by long trains of six to eight cars or more that travel relatively short distances between stops within a city and the immediate suburbs. The Nation’s traditional subway systems are classified as Heavy Rail. services that were reported to the NTD as of RY 2012, but which are excluded from the definition of Commuter Rail, may continue to report to the NTD, and their data will continue to be treated for purposes of the apportionment of, and eligibility for, FTA’s formula grant programs. Introduction — 33 2026 NTD Policy Manual Mode Explanation Rail: Yes Fixed Guideway: Yes Hybrid Rail (YR) Hybrid Rail is a rail system that primarily operates routes on the National system of railroads, but it does not operate with the characteristics of Commuter Rail. This service typically operates light rail-type vehicles as diesel multiple-unit trains (DMUs). These trains do not meet Federal Railroad Administration standards and so must operate with temporal separation from freight rail traffic. Inclined Plane (IP) Rail: Yes Fixed Guideway: Yes Inclined Plane is a railway that operates on steep slopes and grades with vehicles powered by moving cables. Jitney (JT) Rail: No Fixed Guideway: No Jitney is a unique form of bus service on fixed routes where multiple companies share the operation of the service. 34 — Introduction 2026 NTD Policy Manual Mode Light Rail (LR) Explanation Rail: Yes Fixed Guideway: Yes Light Rail is an electric railway that operates in mixed traffic or intersects with roadways at grade crossings. The service is characterized by short trains of one to four passenger cars that travel relatively short distances between stops within a city and the immediate suburbs, low or high platform loading, and vehicle power drawn from an overhead electric line via a trolley or a pantograph. Monorail/Automated Guideway (MG) Rail: Yes Fixed Guideway: Yes Monorail/Automated Guideway is an electrically powered mode that operates in an exclusive guideway. The service is characterized by either Monorail systems with automated or human-operated vehicles straddling a single guideway or by people mover systems with automated operation over relatively short distances. Público (PB) Rail: No Fixed Guideway: No Públicos are comprised of passenger vans or small buses operating with fixed routes but no fixed schedules in Puerto Rico. Públicos are a privately owned and operated public transit service. Streetcar Rail (SR) Rail: Yes Fixed Guideway: Yes Streetcar Rail systems predominantly operate routes on streets in mixed traffic. This service typically operates with one- or two-car trains powered by overhead catenaries and has frequent stops. Introduction — 35 2026 NTD Policy Manual Mode Explanation Trolleybus (TB) Rail: No Fixed Guideway: Yes Trolleybus is a fixed-route service that uses manually steered, rubber-tired passenger vehicles powered by electric current from overhead wires using trolley poles. Rubber-tired replica trolleys or historic trolleys powered by an onboard motor are not included in this mode. Rail: No Fixed Guideway: No Vanpool operates as a ride sharing arrangement, providing transportation to a pre-arranged group of individuals. To be considered public transportation, Vanpool programs must Vanpool (VP) • Use vehicles with a minimum seating capacity of seven people, including the driver; • Use vehicles for which 80 percent of the yearly mileage comes from commuting; • Be open to the public (any vans that are restricted by rule to particular employers are not public transportation); • Be actively engaged in advertising the Vanpool service to the public and in matching interested members of the public to vans with available seats; and • Be publicly sponsored. 5 Transit agencies adding Vanpool service to their NTD report must complete and submit a questionnaire to FTA. You can find the questionnaire in Appendix C. 5 Publicly sponsored service is: • Directly operated by a public entity; • Operated by a public entity via a contract for Purchased Transportation service with a private provider; • Operated by a private entity as a grant recipient or subrecipient from a public entity; or Footnote continued on next page. 36 — Introduction 2026 NTD Policy Manual Bus and Commuter Bus Services Some transit agencies operate both MB and CB services. Data for these two modes should be reported separately if the services meet the following two guidelines: • There is limited mixing of vehicles between modes. When vehicles are shared, they are used primarily to respond to vehicle breakdowns. • Driver work assignments (runs) are created separately for each bus mode. There is no “mixing” of work assignments: a driver will not operate a MB service part of a workday and a CB service during the remaining part of the day. Types of Service Agencies report four TOS to the NTD: • • • • Directly Operated (DO) Purchased Transportation — General (PT) Purchased Transportation – Taxi (TX) Purchased Transportation — Transportation Network Company (TN) Directly Operated Services Transit agencies report service as DO if they use their own employees to operate the transit vehicles. Agencies that directly operate service typically employ drivers, schedulers, dispatchers, and street supervisors. Purchased Transportation TOS FTA defines Purchased Transportation TOS as service that is provided to a public transit agency or governmental unit by a public or private transportation provider based on a written contract. Transit agencies report service as Purchased Transportation when they do not directly operate the service. In these cases, the contractor operates the transit vehicles and provides the transit service. A buyer is a transit agency that pays another entity to perform transit service. A seller (provider) provides transit service on behalf of the agency and may be a public or private entity. Either the buyer or seller of service may provide vehicles and/or • Operated by an independent private entity with approval from a public entity that certifies that the Vanpool program is helping meet the overall transportation needs of the local urbanized area. Photo credit: Errant Knight [CC BY-SA 4.0 (from Wikimedia Commons)] Introduction — 37 2026 NTD Policy Manual maintenance facilities. Sellers of Purchased Transportation service typically do not report to the NTD. The buyer only reports the data for the services under its contract—it does not report data for services the seller provides for other contracts. The following criteria must be met for a relationship to meet the definition of Purchased Transportation: • A written agreement exists that obligates the seller to provide the operations for a specific monetary consideration. • A written agreement exists that specifies a contractual relationship for a certain time period and service. • A written agreement exists that obligates the seller to provide the buyer with the operating statistics required by the NTD Annual Report. • Authorized representatives of both the buyer and seller sign the written agreement. • The buyer pays the seller the full costs of operating the service. The seller does not receive any public funding for operating the service except from the buyer. The transit agency purchasing the service (the buyer) must report fully allocated costs and service, assets, and resource data that FTA requires. • The purchased service is branded under the transit agency buying the service. Users of the service must recognize that the buyer of the service is actively managing and funding the service, and that the seller (Purchased Transportation provider) operates the service on behalf of the buyer. Please see the Contractual Relationship Data Requirements (Form B-30) section of this manual for information regarding contract criteria. There are three types of Purchased Transportation services: • • • Purchased Transportation –TX Purchased Transportation –TN Purchased Transportation –PT Purchased Transportation – Taxi Purchased Transportation – TX is a special TOS operated through taxicab providers with a system in place to facilitate ride sharing. TX services do not use dedicated vehicles. Voucher Programs are not considered public transportation. 38 — Introduction 2026 NTD Policy Manual In most cases, when transit agencies contract with taxi companies, the vehicles provide transit trips interspersed with private taxi trips. This is the service model that agencies report as TX TOS. However, occasionally transit agencies contract with taxi companies to provide DR services using a service model in which the taxi vehicles only provide transit trips during the time they are contracted to the transit agency. In this case, the transit agency reports the service as Purchased Transportation – PT TOS. Purchased Transportation – Transportation Network Company Purchased Transportation – TN is a special TOS provided by a Transportation Network Company (TNC) on behalf of a public transportation agency using nondedicated vehicles. The TNC dispatches the service using a mobile application. Refer to Appendix D for more details on reporting eligibility for this type of partnership. Purchased Transportation – General Purchased Transportation – PT is a Purchased Transportation service that is provided to a public transit agency or governmental unit by a public or private transportation provider and does not meet the definitions of either Purchased Transportation –TX or Purchased Transportation –TN. PT services include all Purchased Transportation services using dedicated vehicles including those operated by taxi providers. PT services also include Purchased Transportation services operated by providers who are not taxi providers or transportation network companies. Full Cost of Service To report Purchased Transportation TOS, the buyer must pay the costs to provide transit service that the fares do not cover. The full cost includes all expenses associated with providing the service, such as operations, maintenance, and administrative expenses. If the buyer of the service pays for all costs required to run the service, the service is reported as Purchased Transportation. However, if the buyer only provides a portion of the costs and the seller receives public funding for operating the service from another public transit entity besides the buyer, the seller (operator) must report the service rather than the buyer. FTA defines this contribution as a “subsidy” for reporting purposes. An example of a subsidy is a fixed annual contribution made by an Indian Tribe to a local transit provider to extend service into the Tribal Statistical Area. In this case, the local transit provider reports the service data. Introduction — 39 2026 NTD Policy Manual Memorandums of Agreement and Memorandums of Understanding Transit agencies may only report service established by Memorandums of Agreement or Memorandums of Understanding as Purchased Transportation if the agreement meets FTA’s definition of a contractual relationship. Committing, Starting, and Ending a Mode Agencies must report the date on which the transit agency began applying funds (Commitment Date). This indicates when the agency committed to the construction of and provision of service. Agencies must report the Start Date for each mode they operate. The mode’s Start Date is the first day the agency operates revenue service for the mode. Agencies must report the End Date for each mode that has ceased operations during the fiscal year. The End Date is the last day on which the mode operated in revenue service. Reporter Users (Form P-30) FTA requires each agency reporting to the NTD to identify a User Manager. A User Manager is a person designated to certify and manage accounts and roles for all users with access to the NTD online reporting system. Agencies must keep User Manager designations current. More User Management reporting guidance can be found in the User Guide for FTA Access Control and Entry System on the FTA website. Reportable Segments (Form P-40) This form provides an inventory of FG and HIB segments and covers their location, age, and operational and physical characteristics. The form calculates and summarizes Directional Route Miles (DRM) for service operated over the FG and HIB segments. FTA uses the calculated DRM in its annual apportionment. Directional Route Miles All Full Reporters must provide DRM data for fixed route and rail services. DRM is the total mileage in each direction that public transportation vehicles travel in revenue service. DRM includes the following: 40 — Introduction 2026 NTD Policy Manual • A measure of the route path over a facility or roadway (which does not include any data related to the service carried on the facility, such as number of routes, vehicles, or VRM) • A measure with regard to direction of service (which does not include the number of traffic lanes or rail tracks existing in the ROW) DRM does not include staging or storage areas at the beginning or end of a route. Agencies count each path once. DRM is not affected by the frequency of service or the number of traffic lanes or rail tracks. Agencies should not count mileage for temporary detours. Exhibit 15: Calculating Directional Route Miles Example 1: Two fixed routes operate in only one direction over a one-mile segment. In this case, there is one DRM. Solution: Service in one direction = 1 DRM Example 2: Two fixed routes operate in both directions over the one-mile segment. In this case, there are two DRM. Solution: Service in two directions = 2 DRM Fixed Guideway The Federal transit law defines FG as a public transportation facility: • Using and occupying a separate ROW for the exclusive use of public transportation; • Using rail; • Using a fixed catenary system; Introduction — 41 2026 NTD Policy Manual • For a passenger ferry system; or • For a Bus Rapid Transit system. Bus lanes must be dedicated to transit at all times to be considered FG. • Lanes that allow bicycles and/or cars making a turn are considered to be dedicated to transit. • Lanes that allow taxis are not dedicated to transit. • Lanes that allow commercial trucks in addition to transit vehicles, sometimes called Transit and Truck Priority or Freight Access and Transit Lanes, are not considered FG or HIB in NTD reporting or in FTA apportionments. Fixed Guideway Directional Route Miles FG DRM is the mileage in each direction that public transportation vehicles travel in revenue service on fixed guideway. FG DRM may apply to the following modes: • Rail modes: Heavy Rail (HR), Light Rail (LR), Commuter Rail (CR), Inclined Plane (IP), Cable Car (CC), and Monorail/Automated Guideway (MG) • Ferryboat (FB) • Aerial Tramway (TR) • Bus (MB) • Commuter Bus (CB) • Bus Rapid Transit (RB) • Trolleybus (TB) FG DRM does not include staging or storage areas at the beginning or end of a route. High Intensity Motorbus The Federal transit law defines HIB as “public transportation that is provided on a facility with access for other high-occupancy vehicles.” HIB differs from FG in that non-transit vehicles are permitted to operate on the facility. This category also includes lanes that are dedicated to transit only during certain hours or on certain days, or that are dedicated to both transit vehicles and taxis. 42 — Introduction 2026 NTD Policy Manual High Intensity Motorbus Directional Route Miles HIB DRM is the mileage in each direction that public transportation vehicles travel in revenue service on HIB guideway. HIB DRM may apply to MB and CB modes. HIB DRM does not include staging or storage areas at the beginning or end of a route. Reportable Segment Requirements Transit agencies operating over FG or HIB must report data for these special roadway types. Please note, Tribal reporters are not required to report segment data but may choose to voluntarily. Agencies must provide an inventory of each FG and HIB segment and report the following data for each such segment: • • • • • • • • • • • Date first used in revenue service Location, including UZA, where the segment begins and ends Length One-Way or Two-Way service Agency and mode and TOS claiming the segment Segment Type (for RB, MB, and CB modes) Peak Level of Service (LOS) (for RB, MB, and CB modes) Safe Operation (for RB, MB, and CB modes) Shoulder Lane (for RB, MB, and CB modes) Hours Prohibited and Enforced (for RB, MB, CB, and TB modes) Statutory Bus Rapid Transit (BRT) (for RB mode) Date Agencies must report the date that the segment originally entered revenue service (Original Revenue Service Date) and the date that each agency mode and TOS began operating on the segment (Agency Revenue Service Date). For funding purposes, FTA uses the Original Revenue Service Date that the transit agency first reports the FG or HIB segment data to calculate the age of the segment. The earliest Original Revenue Service Date that an agency may report is the first day of the fiscal year in which the agency began reporting the segment to NTD. In other words, when agencies do not report the segment to NTD in the year in which it first starts operating, they may not backdate the Original Revenue Service Date beyond the current NTD report year. Segments existing in the NTD for seven consecutive years are eligible for the State of Good Repair funding program. Introduction — 43 2026 NTD Policy Manual Location Agencies must indicate the location (including UZA and other details) of where the FG or HIB segment begins and ends. Transit agencies must use easily identifiable locations. For FG, FTA recommends that agencies use milepost markers or intersecting streets. Agencies must report the UZA to which the service on the segment is attributable, by FTA's NTD Serve Rules (see section NTD Serve Rules). Length Transit agencies must report the length of the segment to the nearest hundredth of a mile. For bus modes, FTA does not consider any segment of less than 0.25 miles in total as FG or HIB unless it is a bridge, tunnel, or connection with a transit terminal. Transit agencies must provide detailed documentation justifying the categorization of highway ramps, meter bypasses, and special turning facilities as FG or HIB segments. FTA approves or denies these segments on a case-by-case basis. The following exhibit describes the difference between the length and the DRM for a segment. Exhibit 16: Bus Modes: Calculating Length and Directional Route Miles Example 1: Two fixed routes operate in only one direction over a one-mile segment. Solution: The actual length of the segment is one mile, and the DRM is also one since the routes operate in only one direction. The number of routes that use a segment does not affect the DRM. Example 2: Two fixed routes operate in both directions over a one-mile segment. Solution: The length of the segment is one mile. Because the two routes operate in both directions over the one-mile segment, there are two DRM. Again, the number of routes that use a segment does not affect the DRM. 44 — Introduction 2026 NTD Policy Manual Exhibit 17: Rail Modes: Calculating Length and Directional Route Miles Example 1: Trains operate in both directions over a one-mile segment of track. Solution: The track has a length of one mile, but since trains operate on it in two directions, it has two DRM. The number of trains using the track does not affect DRM or segment length. Example 2: Trains operate in reverse directions over two parallel one-mile tracks. Solution: This one-mile segment equals two DRM because trains operate one mile in one direction over each track (DRM = length × number of directions). One-Way or Two-Way FTA defines a segment as one way if transit travel always occurs in the same direction. If transit vehicles travel in both directions on one segment, FTA defines that segment as two ways. Note that vehicles may travel on the segment in two directions throughout the day or travel in one direction during one part of the day and in the other direction during another part of the day (e.g., inbound during the AM peak and outbound during the PM peak). Months in Operation Transit agencies must indicate if the service they operate over FG or HIB is seasonal (i.e., service is not provided during all months of the year). FTA policy states that agencies should round to the nearest month of service. For example, if the agency operates on the roadway for 16 days during a month with 31 days, the agency should consider this one month in operation. If transit agencies operate seasonal service, FTA prorates their DRM using the ratio of months operated during the year. FTA uses the prorated DRM in its annual apportionment of § 5307 and § 5337 funds. Introduction — 45 2026 NTD Policy Manual Claiming Segments Only one transit agency, mode, and TOS may claim a segment. This “claiming” approach is used to ensure that the DRM for the segment are only used once in FTA apportionment of funds to a UZA. Transit agencies should not interpret the “claiming” approach to mean that one transit agency is entitled to the funding that FTA apportions based on the reported segment data. Type of Service If multiple TOS operate on the same FG or HIB segment, the agency must determine which TOS will claim the DRM credit. This is important for allocating Federal funding data. For NTD requirements on this issue, see the Federal Funding Data Requirements section of this manual. NTD Agency Claiming Segment Only one transit agency may claim an FG or HIB segment. The claiming agency reports the DRM associated with the FG or HIB segments. Transit agencies that operate over a segment but do not claim it report the VRM data associated with the segment but not the DRM. Segment Type (Only for Commuter Bus, Motorbus, and Bus Rapid Transit) Transit agencies must identify the type of segment using the criteria shown in the following exhibit. 46 — Introduction 2026 NTD Policy Manual Exhibit 18: Segment Types A. Exclusive busway separated from traffic by physical barriers B. Exclusive busway separated from traffic by painted line C. Roadway lanes for exclusive use by high occupancy vehicles (HOV) and separated from traffic by physical barriers D. Roadway lanes for E. Roadway lanes exclusive use by operated as a high HOV and occupancy toll separated from (HO/T) lane traffic by painted lines F. Roadway used by mixed traffic that is part of a Bus Rapid Transit route Lanes reserved for transit vehicles that allow general traffic to use them as turn lanes, and reserved lanes that also permit bicycles, are considered transit exclusive. By Federal law, all roadways on which RB operates are FG, including HOV and mixedtraffic segments. If a segment is mixed-traffic ROW for RB modes, agencies should select Type F; this requires FTA approval. Introduction — 47 2026 NTD Policy Manual Peak LOS (Only for Commuter Bus, Motorbus, and Bus Rapid Transit) Peak LOS is a measure of how traffic moves on the roadway and is expressed in terms of traffic conditions. Agencies must report the peak period LOS for the lanes next to the CB, MB, or RB segments or in the travel corridor, traveling in the same direction or directions as the segment. Specifically, the agency must report the peak period LOS for: • Priority lanes on a multilane roadway; • Exclusive lanes parallel to a multilane roadway but physically separated from the general traffic lanes; or • Corridors served by a stand-alone high-occupancy roadway not open to general traffic. There are six levels ranging from free-flow conditions (A) to gridlock (F). A qualified traffic engineer must determine the LOS using their best professional judgment, consistent with the definitions in the Highway Capacity Manual: A Guide for Multimodal Mobility Analysis, seventh edition. A traffic study may or may not be required, at the discretion of the traffic engineer. Segments that have a peak LOS of A, B, or C are not eligible for fixed guideway or high intensity motorbus funding. Agencies must report all segment types regardless of funding eligibility. 48 — Introduction 2026 NTD Policy Manual Exhibit 19: LOS Used to Describe Peak Periods LOS Description A. Indicates a relatively free flow of traffic with little or no limitation on vehicle movement or speed. B. Describes a steady flow of traffic with only slight delays in vehicle movement and speed. All queues clear in a single traffic signal cycle. C. Denotes a reasonably steady, high-volume flow of traffic with some limitations on movement and speed and occasional backups on critical approaches. D. Designates the level where traffic nears an unstable flow. Intersections still function, but short queues develop, and cars may have to wait through one cycle of a signal change during short peaks. E. Represents traffic characterized by slow movement and frequent (although momentary) stoppages. This type of congestion is considered severe but is not uncommon at peak traffic hours, with frequent stopping, long-standing queues, and blocked intersections. F. Describes unsatisfactory stop-and-go traffic characterized by traffic jams and stoppages of long duration. Vehicles at signalized intersections usually have to wait through one or more signal changes, and upstream intersections may be blocked by the long queues. Safe Operation Safe operation requirements ensure safe travel and apply to high-speed, priority lanes (e.g., on freeways, expressways, and high-speed facilities) that bus modes (CB, MB, and RB) use. Safe operations require some indication of separation for safe access between free-flowing HOV lanes and congested, unrestricted lanes. Roadway must have visual or physical barriers to meet safe operation requirements, such as: • Physical barriers, such as cones, concrete dividers, or medians; or • Pavement markings, such as a double solid wide line, a single solid wide line, a single broken wide line, lane coloration, or a diagonally striped area between lanes. FTA does not consider the following to meet safe operations: • Diamond markings and overhead signs by themselves or in conjunction with one another; or Introduction — 49 2026 NTD Policy Manual • Lane separated from traffic by a single, normal-width dashed line. If a segment does not meet safe operation requirements, it does not qualify as FG or HIB in the NTD. Exhibit 20: Segment Examples That Meet Safe Operation Requirements HOV lanes separated from general traffic lanes by double solid lines. HOV lanes separated from general traffic lanes by pylons. HOV lanes separated from general traffic lanes by fencing. HOV lanes separated from general traffic lanes by a concrete barrier. Exhibit 21: Segment Examples That Do Not Meet Safe Operation Requirements Separated from general traffic lanes by diamond only. 50 — Introduction Separated from general traffic lanes by signs only. 2026 NTD Policy Manual Shoulder Lane (Only for Commuter Bus, Motorbus, and Bus Rapid Transit) FTA defines shoulder lanes as roadway initially built and functioning as a shoulder (e.g., emergency stopping or reserved lanes), and that are now also used as bus-only, HOV, or HO/T lanes. For CB, MB, and RB modes, transit agencies must report whether the segment is a shoulder lane. For CB and MB modes, transit agencies should not report shoulder lanes as FG. Shoulder lanes qualify only as HIB. Hours Prohibited and Enforced (Only for Commuter Bus, Motorbus, Bus Rapid Transit, and Trolleybus) FTA defines the hours prohibited as the number of hours per week that legislation prohibits Single Occupancy Vehicles (SOVs) from using any portion of the FG or HIB segment. FTA defines the hours enforced as the number of hours per week that police officers enforce the prohibition of the FG or HIB segment. FTA requires a level of enforcement that ensures that 95 percent of vehicles using the FG or HIB segment are eligible to use it. High Occupancy/Toll Lanes HO/T lanes allow SOVs to pay a toll to access HOV lanes. FTA has determined that HO/T lanes are not eligible for FTA formula funding. However, agencies must report new HO/T lanes to the NTD on the P-40 form, and HO/T lanes already in the NTD should remain in the system. Ferry Fixed Guideway FTA reviews each ferry system on a case-by-case basis. Agencies reporting ferry data must take care to report the shortest distance between the beginning and ending points of service. Ferry systems should not report more than one segment that crosses the waterway. Where multiple ferry routes follow similar paths, agencies draw a single central segment representing all these paths. This segment is called the Ferry Highway. Agencies draw additional segments connecting each terminal to the Ferry Highway. For river-based systems, the Ferry Highway follows the mid-river channel. The Ferry Highway might not correspond to any actual route. For more information, please consult your NTD analyst. Introduction — 51 2026 NTD Policy Manual Segment Requests Transit agencies must request that FTA approve any new or modified FG or HIB segments to the report. For more information regarding FG requests, please see the Declarations and Requests: Requests section of this manual. General Transit Feed Specification Data for Fixed Route Service (Form P-50) FTA requires NTD reporters with fixed route service to create and maintain a General Transit Feed Specification (GTFS) feed. GTFS is a common format that allows public transit agencies to publish their transit data in a way that most software applications can read. GTFS requires, in the text file format, current and accurate snapshots of transit services to use in mapping applications. In accordance with IIJA, FTA collects GTFS data for fixed routes as part of a broader effort to collect NTD reporters’ geographic service area coverage data. Exhibit 22: Submitted File vs. Mapped GTFS Data Segment Segment A. Sample of stops in New York City from stops.txt file. B. The same stops, plotted using Geographic Information System (GIS) mapping software. The GTFS requirements below apply to Full Reporters, Reduced Reporters (including Tribal Reporters) and Rural Reporters (subrecipients). The requirements do not apply to Reduced Asset Reporters nor Group Plan Sponsor Reporters. 52 — Introduction 2026 NTD Policy Manual Feed Requirements GTFS is a single overarching compressed (.zip) file that contains, at a minimum, seven underlying text (*.txt format) files that each meet GTFS dataset formatting and structural requirements. An eighth file is optional but strongly recommended: 1. agency.txt 2. stops.txt 3. routes.txt 4. trips.txt 5. stop_times.txt 6. calendar.txt or calendar_dates.txt 7. shapes.txt (Required for all GTFS submissions beginning in RY 2026. For more information, please review “Shapes Data Guidance” on the GTFS website) 8. feed_info.txt (Optional but strongly recommended by FTA; this file contains an agency’s GTFS publisher contact, version history, and feed validity information.) Structural requirements for the GTFS dataset are fields that must be included in their respective files for FTA to consider the file valid. These fields include but are not limited to Latitude, Longitude, Stop Name, and Route Name. Similarly, within each file, some fields are noted as “optional.” Optional fields are recommended in the file(s) mentioned above since they improve the usefulness of the datasets for data users. You may find more information about the required and optional fields in each GTFS text file at the GTFS website. For the NTD, all reporters must provide a value in the agency_id field on the P-50 form and in the agency.txt, fare_attributes.txt, and routes.txt files. While this is conditionally required in the GTFS specification, FTA requires this value to crosswalk NTD reporters to the underlying GTFS routes within each submitted feed. If your agency does not already use a value for the agency_id field, FTA recommends using a value that uniquely identifies your agency with respect to other NTD reporters included in the feed. GTFS feeds should reflect active, current operations and should not feature expired service dates (agencies must ensure the calendar.txt or calendar_dates.txt files represent service that is current at least through the end of the most recently completed fiscal year). Agencies can check that their service window is up to date by using the Mobility Data GTFS Validator (https://gtfs-validator.mobilitydata.org/) and inspecting the “Service Window” value at the top of the report. The Service Window is based on the range of service dates the feed covers. If your fixed route modes experience service changes during a given fiscal year period, you should reflect those changes in the Introduction — 53 2026 NTD Policy Manual GTFS dataset. Agencies certify this information is accurate and up to date on an annual basis on their NTD report via the D-10 Certification Form. Weblink Requirements Agencies must maintain a public domain GTFS dataset that reflects their fixed-route service, as well as a publicly accessible link from which the GTFS dataset can be collected. Specifically, agencies should create and host one or more links containing their GTFS data. Each GTFS link submitted to the NTD must provide a compressed (.zip or “zip”) archive containing at least one copy of each of the required text files, covering all fixed route modes. Links should provide a direct download of the GTFS dataset zip file. To ensure data users and mapping applications can reliably access and process the data, please adhere to the following: • No Enterprise Storage Links: Do not provide links hosted on enterprise data storage solutions, such as Google Drive or SharePoint, because varying permissions and access controls prevent automated retrieval by the FTA team. • No Link Wrappers: Ensure the submitted URLs are the direct source links. Ensure the links are not “wrapped” in email security protection (such as Outlook “URL protect” or similar Safelinks). • No Password Protection: The feed must be publicly accessible and must not be password protected. If an agency demonstrates that hosting a web link is not possible, the agency can request a waiver for FTA to accept a GTFS zip archive file submission via the P-50 Form. Please refer to the Waivers section of this document for information on how to request a data waiver. RTAP offers free hosting for GTFS to any federally funded agency that is not able to host the link on their website. 54 — Introduction 2026 NTD Policy Manual BASIC AGENCY INFORMATION REQUIREMENTS Identification (Form B-10) An overview of the various organization types that report to the NTD and definitions of urbanized and rural areas and service area Geospatial Data for Demand Response Modes (Form B-15) Agencies reporting Demand Response (DR) modes must provide details on service area, including States, counties, and census-designated places served. Agencies report data on days operated, populations served, and fares on the B-15 Form Contractual Relationship Data Requirements (Form B-30) Requirements that apply to transit agencies that purchase service or provide service on behalf of another agency Basic Agency Information Requirements — 55 2026 NTD Policy Manual Identification (Form B-10) Organization Types All transit agencies must provide their organization type as of the end of the fiscal year. The organization type selected must describe the organization listed in the Agency Name field on the P-10 Form. Select the Organization Type that reflects your full organization as listed in the Agency Name field on the P-10 form. The following organization types are used in NTD reporting: • • • • • • • • • • • • • • Independent Public Agency or Authority for Transit Service Unit or Department of City, County, or Local Government Unit or Department of State Government Area Agency on Aging Metropolitan Planning Organization (MPO), council of governments (COG), or Planning Agency Indian Tribe Subsidiary Unit of a Transit Agency, Reporting Separately University Area Agency on Aging Other Publicly Owned or Publicly Chartered Corporation Private For-Profit Corporation Private Nonprofit Corporation Private Provider Reporting on Behalf of a Public Entity Other Independent Public Agency or Authority for Transit Service Independent public agencies are separate entities established by statute as independent units of government. Generally, the laws creating these entities are passed by State legislatures. These entities are statutorily distinct from local and State governments and are typically granted the authority to impose taxes or tolls for transit use. Unit or Department of City, County, or Local Government Transit agencies should report as the city, county, or local government if they are legal entities with the authority to operate transit service. These transit agencies should report all public transit data on behalf of the city, county, or local government. This does not 56 — Basic Agency Information Requirements 2026 NTD Policy Manual include Tribal governments, which have a separate organization type, as described below. Unit or Department of State Government Transit agencies should report as a unit or department of State government if they are a part of the State government and have one or more State employees. This organization includes both State and territorial governments. Area Agency on Aging Area Agencies on Aging are organizations established under the Older Americans Act of 1973 to respond to the needs of Americans age 60 and over. This organization type is for agencies that are incorporated as a nonprofit Area Agency on Aging, separate from the government. MPO, COG, or Planning Agency Planning agencies primarily address short- and long-range transportation needs through a cooperative process among local jurisdictions. Examples include MPOs, COG, regional councils, and regional commissions. Indian Tribe This organization type is for transit agencies that are federally recognized Indian Tribes or are divisions or departments within a federally recognized Tribal government. The Bureau of Indian Affairs defines an Indian Tribe as “an American Indian or Alaska Native Tribal entity that has a government-to-government relationship with the U.S. with the responsibilities, powers, limitations, and obligations attached to that designation.” Indian Tribes are eligible for funding from the U.S. government, including FTA transit programs. Subsidiary Unit of a Transit Agency, Reporting Separately In rare cases, a transit agency has separate operating divisions or districts for different areas. With FTA approval, each division or operating district may be granted their own NTD ID. This is generally the case only for very large transit agencies, when including all operating districts or divisions in one NTD report would be burdensome and would be of limited use to data users. If there is only one subsidiary unit for transit, report as an independent public agency or authority for transit service. Basic Agency Information Requirements — 57 2026 NTD Policy Manual University These are university and college systems of both private and public institutions providing public transportation. Other Publicly Owned or Publicly Chartered Corporation These are quasi-public agencies that do not fit any of the above categories, such as a business improvement district that also provides transit service. These are typically organizations formed or chartered as separate legally incorporated organizations by one or more State, county, city, or local government. Examples include airports or port authorities. Private For-Profit Corporation These reporters operate independently for profit. Select this option if your agency is legally incorporated and operates for profit. Private Nonprofit Corporation These reporters do not operate for profit. Select this option if your agency is a legally incorporated, not-for-profit corporation that is privately owned. This option does not include organizations legally incorporated under the Older Americans Act of 1973, nor institutes of higher education. Private Provider Reporting on Behalf of a Public Entity In rare cases, FTA allows the private seller of service to report to the NTD, rather than the public buyer. Please see the section on Agency Name in the P-10 Form for more information on this option. Other If none of the choices fit your agency, report Other. The online reporting system will display a box for you to describe your organization’s structure. Demographic Data Transit agencies’ demographic information describes the area and population where they operate service. Transit agencies provide varying levels of detail about their service area based on their reporting type. 58 — Basic Agency Information Requirements 2026 NTD Policy Manual The NTD reporting system uses two definitions of transit area: • • Urbanized and rural areas Service area Urbanized and Rural Areas Beginning with the 2020 Census, the U.S. Census Bureau no longer distinguishes Urban Areas as either between urbanized areas (UZAs) or Urban Clusters. The criteria for Urban Areas for the Census Bureau now include any area that encompasses at least 2,000 housing units or has a population of 5,000 or more. This does not change the Federal statute governing FTA’s funding programs, which still defines a UZA as an area encompassing a population of not less than 50,000 people. Federal transit law still makes this distinction to prescribe FTA’s distribution of formula grant funding to UZAs vs. non-UZAs. Any area below the 50,000-population threshold is considered a nonUZA, or rural area, for FTA’s programs. UZAs do not conform to congressional districts, city or county lines, or any other political boundaries. For detailed information on how the Census Bureau defines and identifies UZAs, please consult its Geography Program web page. FTA bases UZA designations on the most current census population for each area. The NTD reporting system assigns a unique number to each UZA in the United States. For UZAs in the 50 States and the District of Columbia, FTA uses the Census Bureau’s Urban Area Census Code (UACE). Certain areas in Puerto Rico are designated as UZAs. FTA also treats the U.S. Virgin Islands as a UZA for purposes of transit grants, pursuant to 49 U.S.C. § 5307(g). Exhibit 23 shows how FTA categorizes all UZAs as large or small UZAs. A large UZA has a population of 200,000 or more. A small UZA has a population of fewer than 200,000. FTA refers to non-UZAs as rural areas or non-UZAs. Exhibit 23: Urbanized Areas All reporters indicate where they provide transit services by UZA and non-UZA. Agencies must designate a Primary UZA UZA Designation Population Size when they begin reporting to the NTD. Non-UZA < 50,000 The Primary UZA should represent the UZA in which the agency's transit Small UZA 50,000 - 199,999 services are mainly located or the main area that is served by the agency's Large UZA ≥ 200,000 transit services. Agencies can change this designation by submitting a request through the NTD reporting system. Basic Agency Information Requirements — 59 2026 NTD Policy Manual Agencies must also report any Secondary UZAs. A Secondary UZA is any area outside the Primary UZA where the agency picks up or drops off passengers. Secondary UZAs may include non-UZAs. Identify the non-UZA if you provide any service that picks up or drops off passengers outside of the Census-defined UZAs, even if all your service data will be allocated to one or more UZAs on your Federal Funding Allocation (FFA-10) form. Agencies reporting to the Urban Module should report a UZA as their Primary UZA. Report any non-UZAs served as Secondary UZAs. Tribal reporters must report the American Indian Areas or Alaska Native Areas recognized by the U.S. Census Bureau where they operate public transit. Service Area Service area is a measure of transit service in terms of population served and area coverage (square miles). Any area served by any mode reported by the agency is part of the service area. Serving an area means that passengers can board and alight public transportation services in that area. For bus modes and rail service subject to the Americans with Disabilities Act (ADA) complementary service requirements (all bus modes, Heavy Rail (HR), Light Rail (LR), and Streetcar Rail (SR)), agencies use ADA definitions and requirements to determine service area boundaries and population: • Bus service area is defined as three-fourths of a mile on each side of a fixed route. • Rail service area is defined as three-fourths of a mile radius around each station. Transit agencies should report service area and population using locally defined criteria regarding ADA complementary service when those criteria exceed the service area definitions just described. For Demand Response (DR) modes, transit agencies report the entire area that the mode serves. For modes not covered by ADA complementary service requirements, including Ferryboat (FB) and Vanpool (VP), transit agencies determine service area and population using locally defined criteria. Commuter Bus (CB), Commuter Rail (CR), Alaska Railroad (AR), and Hybrid Rail (YR) should report a service area that reflects the catchment area of the service. 60 — Basic Agency Information Requirements 2026 NTD Policy Manual Transit agencies use the most current figures or official estimates of population. An area's MPO typically estimates population every five to seven years. Population and area (in square miles) statistics for a UZA almost always differ from a transit agency’s service area. Voluntary Status Most transit agencies report to the NTD because they are required to do so by Federal statute. However, some transit agencies do not receive or benefit from FTA funds but opt to report to the NTD on a voluntary basis. The reported data generates formula funding for the allocated urbanized or non-UZAs. The term “transit agency” refers to an entity providing public transportation as defined in 49 U.S.C. § 5302. The term “Voluntary Reporter” refers to public or private transit agencies that are not obligated by Federal statute to report to the NTD but voluntarily comply with all NTD reporting requirements under the NTD regulation (49 CFR part 630) and the Uniform System of Accounts (USOA). Voluntary Reporters might report data to the NTD with the intention of future inclusion in FTA's Federal funding awards. Agencies must indicate whether they are Voluntary Reporters on the B-10 form. Agencies that are recipients or beneficiaries of funding under Section 5307 or Section 5311, including those that have continuing grant requirements under either of these programs, would select “No” to indicate they are not Voluntary Reporters and are, thus, required to report to the NTD. Similarly, any other transit agency required to report to the NTD (e.g. Transit Asset Management [TAM] Reporters) would select “No.” Agencies that have no Federal requirement to report to the NTD, including not being subject to any continuing grant requirement, would select “Yes” to indicate that they are Voluntary Reporters. This requirement applies to all reporter types, including Full and Reduced Urban Reporters, Tribal Reporters, State DOTs, Rural General Public Transit (RGPT) Reporters, and Capital Asset Reporters. Agencies must recertify their voluntary reporting status each report year. FTA will verify the responses to this question during the Annual Report validation. Modes Filing a Separate NTD Report When two NTD reporting agencies have a purchased transportation agreement for public transportation services, the agencies determine among themselves who will capture the service data. The agency not capturing the data will select “Modes Filing a Separate NTD Report” on the B-10 form. Basic Agency Information Requirements — 61 2026 NTD Policy Manual Separate Assets If an agency owns or otherwise has capital responsibility for an asset used in public transportation provided by another NTD reporting agency, the agency with capital responsibility reports on the B-10 form that they have “Separate Assets” and identifies the other NTD reporters using those assets. This selection will generate another set of asset forms below the main package where the agency should report on these assets. Public Sponsor Agencies with the organization type Private For-Profit Corporation, Private Nonprofit Corporation, or Private Provider Reporting on Behalf of a Public Entity should provide information on the public sponsor of their public transit services. A public sponsor is a public agency that provides funding or assets to a private entity to support their public transportation service. These private organizations reporting to the NTD should enter the NTD ID number for the public sponsor and provide a description of the funding relationship to the sponsor. Agencies that do not have a public sponsor should select the checkbox indicating “We do not have a public sponsor.” Each year, the information will populate from the prior year, and the agency must review and check the box on the B-10 form to confirm “The Public Sponsor information below is correct.” Geospatial Data for Demand Response Modes (Form B-15) Agencies with the following reporter types report geospatial data for DR modes: • • • Full Reporters Reduced Reporters (Including Tribal Reporters) Rural Reporters (subrecipients) This requirement does not apply to Reduced Asset Reporters nor Group Plan Sponsor Reporters. FTA collects geospatial data for non-fixed routes as part of a broader effort to collect NTD reporters’ geographic service area coverage data, in accordance with IIJA. Agencies submit this data annually on the Geospatial Data for Demand Response Modes (B-15 Form), which contains 10 service-level selections: 62 — Basic Agency Information Requirements 2026 NTD Policy Manual 1. Do you serve residents in another State besides your State? 2. Select the Counties that you serve, either in whole or in part, where you pick up residents for a new trip origination. 3. Select Census “Places” served in these counties; indicate whether these Places (e.g., Township) are served, and whether these Places are partially or wholly served. 4. Is your DR service intended to meet the ADA complementary paratransit requirements for a fixed route system? 5. If yes to #4, is your service area limited to the ADA complementary paratransit distance for: • Your own NTD Reporter ID; or • Select all those that are not your NTD Reporter ID. 6. Within your service area, do you have different passenger eligibility requirements or different terms and conditions of service? 7. Which days per week do you operate? • The purpose of the question is to determine if any service was operated on the given day. For example, if you provide service on four Saturdays during the fiscal year, please select “Saturday” under Days Operated. 8. For each day of the week, what are your hours of operation, and is your service: • Restricted to complementary paratransit-eligible riders under the ADA (i.e., determined through your local eligibility process)? • Restricted to a specific segment of the population defined by age, disability, or low income? • Open to the general population (no eligibility restrictions)? 9. What is the minimum advanced reservation time for your service? Select days or hours. 10. What is the fare charged? If your policies or service offerings changed during the report year, report according to the service you operated on the last day of the report year. Additional Guidance for B-15 Reporting: If your demand response service covers the service area of another agency’s fixed route mode and is intended to meet the ADA complementary paratransit requirements for that fixed route mode, report each of those other agencies under question 5 on the Basic Agency Information Requirements — 63 2026 NTD Policy Manual B-15 form. A purchased transportation (PT) contract is not required for agencies to be listed in this field. To answer question 8, first list your Demand Response "services." One DR mode may comprise several services. Different services are often branded differently, and may have different service hours, service areas, and eligibility requirements. For each service, what are the eligibility requirements? Is the service restricted to a certain population? For example, if your only service is open to everyone and satisfies the ADA complementary paratransit requirement, you should report it as "Yes" for General Population and "No" for the other categories. Even though it carries seniors, disabled persons, and paratransit-eligible persons, the service is not restricted to those groups. You should only report "Yes" for multiple categories when you have separate services within the DR mode that have different eligibility requirements. • Select "Yes" for Complementary Paratransit Eligible if you operate a service that is intended to meet the ADA complementary paratransit requirement for a fixedroute service, and which is restricted to persons your agency has found eligible for paratransit service. • Select "Yes" for Age or Disability or Low-Income if you operate a service that is restricted to elderly, disabled, or low-income riders, but is not intended to meet the ADA complementary paratransit requirement for a fixed-route service. • Select "Yes" for General Population if you operate a service that has no eligibility restrictions. To answer question 9, if you require passengers to reserve their trip by a certain cutoff time the day before the trip, report 1 day. If different services within the DR mode have different advance reservation requirements, report the shortest minimum advanced reservation time required. For question 10, if your agency's fares vary, please report the most commonly charged Passenger Fare, not including any special discounted category (such as seniors or students) nor any multi-trip or other discounts. Do not include any donations. NTD reporters can utilize reporting assistance through the resources available from the National Rural Transit Assistance Program (RTAP). These agencies may consult with RTAP and use their tools to assist with training staff and complying with the new reporting requirements. 64 — Basic Agency Information Requirements 2026 NTD Policy Manual Contractual Relationship Data Requirements (Form B-30) Agencies often purchase service from another entity or provide service on behalf of another agency. If a contract exists to provide transit service, transit agencies must report additional data about the contract. These agencies must report data, including the following: • Contractor and relationship type o • Who is the buyer, who is the seller, and who is reporting the financial and service data, etc. Monetary nature of the contract o Competitively bid contract (at the time of the original agreement) or fixed-rate cost o Who provides vehicles or facilities • Contract service data o • If the buyer performs all vehicle maintenance, the reporter should not check that “Buyer Provides Maintenance Facility to Seller” Vehicles Operated in Maximum Service (VOMS) per the contract and the number of months the provider operates service during the report year Financial terms of the contract o Terms for non-Vanpool modes typically include Purchased Transportation Fare Revenue, Capital Leasing Expenses, Direct Payment, Contract Cost, and Other Costs Incurred by the Buyer (as they relate to Operating Expenses [OE] and Reconciling Items) o Terms for Vanpool modes typically include Passenger Fees, Passenger Outof-Pocket Expenses, Agency Subsidy, Capital Leasing Expenses, and Other Costs Incurred by the Buyer (as they relate to OE and reconciling items) The key financial terms of the contract are described in the following paragraphs. Competitively Bid vs. Negotiated Agreements Transit agencies must indicate if a service is either competitively bid or negotiated. Competitive contracts include the following: • • • Sealed bids Requests for Proposals Two-step procurement Basic Agency Information Requirements — 65 2026 NTD Policy Manual Agencies must report a contract as competitively bid if the contract was competitively procured and later negotiated during subsequent option years. Negotiated agreements do not meet the FTA definition of full and open competition. Agencies must carefully describe the nature of the contract. Typically, agencies that contract with other public agencies enter into negotiated agreements, whereas agencies that contract with private companies enter into competitively bid contracts. For more information on Federal requirements for procurements, please see FTA Circular 4220.1G, Third Party Contracting Guidance, Chapter VI, Part 3, “Methods of Procurement.” Purchased Transportation Fare Revenues For each contractual relationship, report the total fare revenues associated with the contract being reported. If the service provider retains all fare revenues as part of the contractual payment, report Fares Retained by Seller. If the seller delivers all fare revenues to the buyer, report Fares Retained by Buyer. If the seller retains some fares and the buyer retains the rest, report Fares Retained by Buyer, and report Direct Payment as the sum of: 1. The actual payment to the seller; and 2. The fares retained by the seller. Reporting Contract Data for Vanpools For contracts involving Vanpool, the reporter reports Passenger Fees and Passenger Out-of-Pocket Expenses instead of Purchased Transportation Fare Revenues. Passenger Fees Passenger Fees include the payments from all passengers, including the drivers, to the van leasing agency. This also includes any fees collected from the passengers’ employers to provide the Vanpool service. Passenger Out-of-Pocket Expenses These expenses include all costs paid for by the passengers directly, such as fuel, tolls, and maintenance. 66 — Basic Agency Information Requirements 2026 NTD Policy Manual Agency Subsidy Agency subsidy is the payment by the transit agency to the van leasing agency. This often takes the form of a per-van per-month subsidy. Contract Capital Leasing Expenses Capital leasing costs are the expenses that the seller charges the buyer for the use of its capital assets, whether they are owned or leased by the seller. For example, if the seller uses its vehicles to provide service, it typically charges the buyer to cover depreciation. The buyer reports this as a capital leasing cost. Agencies that incur capital leasing costs must report this data, even if these costs are not itemized on invoices. For Vanpool programs, the Vanpool fees generally include the capital leasing costs. For more information on Vanpool requirements, please see the Reporting Contract Data for Vanpools section of this chapter. Direct Payment Direct payment is the amount the buyer pays directly to the seller during the reporting period. If the seller retains only part of the fare revenue, report as described in the Purchased Transportation Fare Revenues section of this chapter. Contract Cost Contract cost is the sum of the revenues received by the seller. The contract specifies the terms of payment which may include: (1) payments made by the buyer directly to the seller; and (2) fare revenues retained by seller if the seller retained these revenues. The contract cost is the inflow of revenues received by the seller in exchange for the transit services provided. Other Costs Incurred by the Buyer The buyer also incurs costs that vary depending on the terms of the contract. All contracts require some oversight by the buyer to ensure that the terms of the contract are being met and to support payments to the seller. Examples of these costs incurred by the buyer include labor and office space costs for employees providing contractual Basic Agency Information Requirements — 67 2026 NTD Policy Manual oversight. See USOA Section 6.5, “Other Costs Incurred by the Buyer” for additional information. Some of the costs incurred by the agency may be joint costs and not attributable to any particular mode and Type of Service (TOS), such as planning, scheduling, and marketing. The buyer, therefore, must allocate these costs across relevant modes and TOS. For more guidance on allocating such costs, please see USOA Appendix A, “Cost Allocation Handbook.” When reporting to the NTD, transit agencies will divide Other Costs Incurred by the Buyer into two categories: Other Operating Expenses Incurred by the Buyer and Other Reconciling Item Expenses Incurred by the Buyer. Other Operating Expenses Incurred by the Buyer Most of the Other Costs Incurred by the Buyer will fall into this category. This includes expenses such as salaries and utility costs that agencies will report as Operating Expenses. Other Reconciling Item Expenses Incurred by the Buyer Agencies must report costs that are classified as Reconciling Items (e.g., leasing costs or interest costs) in this category. Typically, these costs reflect leasing or depreciation expenses for the buyer’s capital. The costs also may include interest expenses. Key Relationships between Forms The following exhibit summarizes how data on the B-30 form relates to data on the S10, F-10, F-30, and F-40 forms. 68 — Basic Agency Information Requirements 2026 NTD Policy Manual Exhibit 24: Relationship of B-30 Data to Other Forms Data B-30 Other Form Other Form Field When there is one B30 form for a mode/TOS, these data must be equal: Vehicles Operated in Annual Maximum Service Under Contract for one mode S-10 VOMS for same mode These data must be equal: Sum of Purchased Transportation Fare Revenue (5111) across all B-30 forms for one mode F-10 Sum of Total Passenger Fares (4110) for same mode These data must be equal: Sum of Contractor Operating Expenses across all B-30 forms for one mode F-30 Sum of Purchased Transportation (5100) for same mode The first data point must be greater than or equal to the second: Sum of Capital Leasing (5120) for all B-30 forms F-40 Operating Lease Expenses (5220) These data must be equal: Sum of Other Operating Expenses Incurred by the Buyer (5131) across all B-30 forms for one mode F-30 Total Operating Expenses net of Purchased Transportation for same mode Basic Agency Information Requirements — 69 2026 NTD Policy Manual FINANCIAL DATA REQUIREMENTS What to Report An overview of revenues, expenses, and the true cost of operations How to Record and Report Financial Accounts A summary of financial requirements, including the Uniform System of Accounts (USOA) Funding Sources (Form F-10) An explanation of different funding sources, including directly generated, local, State, and Federal funds Capital Expenses (Form F-20) Requirements and classifications for capital projects How to Collect and Report Financial Data: Full Reporter Requirements Summaries of how to collect and report operating expenses, including USOA object classes 70 — Financial Data Requirements 2026 NTD Policy Manual What to Report Exhibit 25: Expense Types Transit agencies must report financial information on an annual basis using accrual accounting and the NTD Uniform System of Accounts (USOA). FTA defines revenues as the total amount of money earned during a transit agency’s fiscal year. Full Reporters must report data for total revenues earned during the fiscal year. Reduced Reporters only report operating and capital expenditures incurred in the fiscal year, by source of revenue. There are two major expense categories: operating and capital. Operating expenses are expenses that a transit agency incurs during day-to-day operations. Capital expenses are the expenses that are related to purchasing a capital asset or making an improvement to a capital asset that materially increases its value or useful life. Capital expenses include the acquisition cost of a capital asset including the cost of delivery, installation, and any modifications to the asset(s). FTA defines capital as an asset having a useful life of more than one year. See USOA 3.0, “Capital Expenses,” for additional information on capital expenses. Financial Data Requirements — 71 2026 NTD Policy Manual Federal grant requirements allow a transit agency to determine their capitalization threshold provided the per unit cost is $10,000 or less. For example, if a transit agency sets their capitalization level at $2,000, they must report a computer equipment purchase of $1,500 as an operating expense on the NTD Annual Report. For more information, please see OMB’s Guidance for Federal Financial Assistance. Typically, transit agencies receive Federal, State, and local funding. When agencies apply for these funds, the applicable government entity approves the application and makes a funding commitment for a total amount of funding. There can be a difference between the amount of funds that the Federal, State, or local government commits, and the amount of funding that a transit agency uses to fund operating and capital expenses during the fiscal year. Transit agencies must report the amount of funds that they used to cover operating and capital expenses during the year as revenues earned. This revenue reporting principle applies to the typical case in which a transit agency “earns” their funding from another government entity based on costs incurred. If the transit agency receives funding with no requirement to make specific expenditures, then the transit agency must report the total funding provided as revenues earned. Exhibit 26: How to Report Grant Funds Example: A State awards a transit agency a grant of $1,000,000. The transit agency must incur eligible expenses as defined in the grant to receive the funding. The transit agency uses $200,000 of the grant money to fund eligible expenses during the fiscal year. What does the agency report to the NTD? Solution: The transit agency reports the $200,000 they used during the fiscal year. If the agency reports revenue data (Full Reporter types), they also report revenues of $200,000. They do not report the remaining $800,000 that they have not received or spent. Fully Allocated Costs Transit agencies must report the full costs associated with their transit service. In some cases, this is straightforward: an agency that paid for the full cost themselves simply reports all the costs associated with their transit service that they incurred during the fiscal year. However, many agencies are part of larger entities that perform many non-transit functions. For example, many transit agencies are departments of city or county governments. In such a case, it is important to determine what the reporting entity is. Usually for departments of local government, the reporting entity is the local government itself. For example, if a city government has a transit department and the reporting entity 72 — Financial Data Requirements 2026 NTD Policy Manual is the city government, all the costs incurred by the city to support transit service must be reported. This principle means that some costs incurred by the city government—but not specifically by the transit department—will appear in the NTD report. This is because other departments of the city government support the transit department. For example, the city human resources department may spend part of its time handling personnel matters for the transit department. In this case, the department’s cost of operation includes the indirect cost of providing this service for the transit department, and the city government will have to include it in its NTD report. Costs incurred by the city government in the normal course of business that do not directly support the transit department are not included in the NTD report. For example, the transit department in our previous example may benefit from the presence of the local police force. But unless the city government specifically assigns members of the police force to specific transit duties, the reporter does not report this cost. How to Record and Report Financial Accounts Transit agencies must report financial data in a uniform manner in conformance with accrual accounting and the USOA. Under accrual accounting: • Agencies record revenues when they earn them regardless of whether they actually receive the revenue in the same fiscal year; and • Agencies record expenses as soon as they owe an entity regardless of if they actually pay the funds for the expense in the same fiscal year. Transit agencies must report finances in the manner that the USOA prescribes. The USOA categorizes operating expenses into functions and object classes. Functions are the activities a transit agency performs, and object classes are expense categories. For more information regarding Full Reporter financial requirements and the USOA functions and object classes, please see the How to Collect and Report Financial Data: Full Reporter Requirements section of this chapter. Allocating Costs The purpose of cost allocation is to determine the total costs incurred to produce a specific product or deliver a specific service. In the NTD, transit agencies report the total Financial Data Requirements — 73 2026 NTD Policy Manual cost incurred to operate each mode of transit service. This information helps facilitate comparisons of the operating characteristics of modes at different agencies and of a single mode over time. Sound cost allocation procedures will also improve the accuracy of financial data reported to transit agency governing boards and the public. This is also consistent with the GAAP. To fully report operating expenses, agencies should: • Determine which expenses are direct costs that are attributable to a particular mode and Type of Service (TOS), and which expenses are shared costs; and • Trace or allocate shared costs to each mode, TOS, and function. Direct vs. Shared Costs To report the total cost of delivering each mode of transit service, transit agencies must calculate both the direct and shared costs of providing service. Direct costs are costs that are directly identifiable to one or more mode, TOS, and function of transit service. • Direct costs that are directly identifiable to one mode, TOS, and function include operator salaries and wages (and associated fringe benefits for operators that directly support one mode), other salaries and wages (for staff that directly support one mode), materials and supplies (that are unique to a specific mode), and propulsion power (that is associated with a specific mode). • Direct costs that are directly identifiable to one or more modes, TOS, and functions must be attributed and charged to the specific mode within a transit agency’s accounting system at the time work was performed. For instance, a transit agency may employ vehicle maintenance staff to repair Light Rail (LR) and Heavy Rail (HR) systems. The agency has an accounting system that allows their employees to assign their hours directly to a specific mode (e.g., LR, HR). The accounting system enables the maintenance staff employees to directly attribute and charge to each mode; therefore, the salary and wages for the maintenance staff are direct costs that are identifiable to the two modes. Shared costs are costs that are commonly or jointly used to provide two or more modes of transit service. Transit agencies perform cost assignment using the following methods to improve the accuracy of cost allocation. 74 — Financial Data Requirements 2026 NTD Policy Manual 1. Tracing shared costs wherever feasible and economically practicable (preferred method). Cost tracing relies on the observation, counting, and/or recording of the consumption of resource units, such as staff hours or days that are spent on a project or assignment. Tracing also applies to specific resources that are dedicated to particular outputs. Cost tracing minimizes distortion and helps promote accuracy in cost assignments. However, cost tracing can be a relatively costly process; transit agencies should only apply cost tracing to items that account for a substantial portion of the cost of an output and when it is economically feasible. For example, it is usually unnecessary to trace the cost of office supplies (e.g., pens, papers, computer peripherals) to various activities or outputs. 2. Allocating shared costs on a reasonable and consistent basis. Sometimes, it is not economically feasible to trace costs. For example, general management and administration support costs, utilities, and other costs that benefit multiple modes and cannot be traced to specific modes. In these situations, transit agencies allocate shared costs to the functions, modes, and TOS by using allocation variables. Common allocation variables include, but are not limited to: • • • • • Vehicle hours and miles Vehicles operated in annual maximum service Number of employees Direct expenses Ridership (Unlinked Passenger Trips [UPT]) Agencies must use knowledge of their own organization structure to select allocation variables that make the most sense for their agency and apply them consistently. Agencies should consider the following factors to determine the appropriate cost assignment strategy: • • • • • • Nature of the transit agency’s operations Precision desired and needed in cost information Practicality of data collection and processing Availability of computing hardware and software Cost of installing, operating, and maintaining the cost accounting processes Specific information needs of management Reporters must take special care to ensure that they allocate shared costs to both Purchased Transportation (PT) and Directly Operated (DO) services. Transit agencies with PT services incur administrative costs even if the contractor owns the vehicles and the maintenance and storage facilities. Such administrative costs include the following: Financial Data Requirements — 75 2026 NTD Policy Manual • • • Salaries and fringe benefits of employees who oversee a Purchased Transportation contract Marketing and planning expenses Administrative building expenses, such as: o Custodial services; o Electric bills; o Phone bills; o Fire insurance; and o Office supplies. Once agencies determine the shared costs, they must group the shared costs into cost pools based on how costs are consumed. Cost pools are groups of costs that are consumed in a similar manner. After grouping the costs into cost pools, agencies use the allocation variables that best represent the driver of costs in each pool to allocate the costs to the modes. FTA acknowledges that each transit agency is unique and therefore chooses a cost allocation model that reflects their cost structure, provided the method is reasonable, consistent, and defensible. Once an agency chooses a cost allocation model, the agency should review it annually to confirm that the model is still valid. It should check for reasons to change the model, such as the following: • • • • • • • Addition/reduction of modes of service Merger with another agency Adoption of a new chart of accounts Restructure of the agency’s organization Change in the nature of the transit agency’s operations Major initiatives that would affect mode or function’s usage of costs Transition from DO to PT or vice versa Unless an agency experiences one of the major changes listed above, they should apply their cost allocation model consistently each year. FTA recommends that each reporting agency document their cost allocation model to facilitate consistent application. See USOA Appendix A, “Cost Allocation Handbook,” for additional guidance and examples of cost allocation. Bonds and Loans During the year the bond or loan is established, an agency reports the: 76 — Financial Data Requirements 2026 NTD Policy Manual • • • Amount expended during the fiscal year; Yearly payment; and Yearly interest. Agencies report the amount that was expended either under an operational or capital expenditure on the F-10 form. An agency reports the bond or loan payment by its original source of funds. In the example below, the agency assumes that sales taxes pay for the loan. Through the duration of the loan, the agency reports the yearly loan payment under Sales Tax as funds earned (F-10). They report the amount of interest paid under Sales Tax as Funds Expended on Operations (F-10) and Interest Paid, Funds Applied (F-40). Exhibit 27: Reporting Loans Example: Suppose Regional Transit takes out a loan for and expends $1,000,000 in 2026. The interest rate is 10 percent per year. The agency pays it back over 5 years using money from a sales tax—their yearly loan payment is $300,000. The agency spends the entire loan in 2026 on capital. Solution: Year Reporting Loans on the F-10 Reporting Loans on the F-40 2026 On the line for sales tax, they report $300,000 earned, $92,696 spent on operations and $1,000,000 spent on capital. They report the amount of interest paid, $92,696, as funds applied. 2027 On the line for sales tax, they report $300,000 earned and $75,705 spent on operations. They report the amount of interest paid, $75,705, as funds applied. 2028 On the line for sales tax, they report $300,000 earned and $56,934 spent on operations. They report the amount of interest paid, $56,934, as funds applied. 2029 On the line for sales tax, they report $300,000 earned and $36,198 spent on operations. They report the amount of interest paid, $36,198, as funds applied. 2030 On the line for sales tax, they report $300,000 earned and $13,120 spent on operations. They report the amount of interest paid, $13,120, as funds applied. Financial Data Requirements — 77 2026 NTD Policy Manual At the end of the five-year period, Regional Transit reported a total of $1,500,000 earned, $274,823 spent on operations and $1,000,000 spent capital on the F-10 forms. Regional Transit reported a total of $274,823 funds applied to interest on the F40 forms. Funding Sources (Form F-10) Transit agencies must report operating and capital expenses based on the source of funds. They must select one of the following funding source categories: • • • • • Directly Generated Funds Local Government Sources of Funds State Government Sources of Funds Federal Government Sources of Funds Non-Added Revenues Directly Generated Funds Directly generated funds are funds that a transit agency earns from non-governmental sources. Transit agencies may earn these funds from the following: • • • • Passenger fares Funds related to transit Funds unrelated to transit Dedicated funds (applicable to transit agencies that are independent political entities and have the ability to impose taxes) Passenger Fares Passenger fares include revenues earned from carrying passengers. This applies equally to DO, PT, Purchased Transportation – Transportation Network Company (TN), and Purchased Transportation – Taxi (TX) services. Generally, fares are the amounts paid by the rider to use transit services and include the base fare, zone premiums, express service premiums, extra cost transfers, and quantity purchase discounts applicable to the passenger’s ride. Agencies report the full amount of PT, TN, and TX fare revenues regardless of whether the buyer or seller retains the revenue. 78 — Financial Data Requirements 2026 NTD Policy Manual Agencies may collect passenger fares in any of the following ways: • • • Before they provide service (e.g., through the sale of media such as passes, tickets, and tokens sold to passengers) Directly at the point of service (e.g., farebox, turnstile) After they provide service (e.g., through weekly or monthly billing) In some circumstances, several agencies share a fare card program and will periodically divide funds among themselves so that each agency within the program receives the appropriate amount of fare revenue. In such cases, each agency reports their share of the revenues. Passenger fares include Passenger-Paid Fares (4111) and Organization-Paid Fares (4112). Passenger-Paid Fares Passenger-paid fares reflect the amount of the fare that the passengers pay on their own behalf. Passenger-paid fares may include the following: • • • • • • • • • • Full adult fares Senior citizen fares Student fares Child fares Fares for individuals with disabilities Ferryboat services Vanpool services Special ride fares Handling fees No-show fines Organization-Paid Fares Organization-paid fares are paid by an organization rather than by the passenger. Organization-paid fares also include funds for rides given along special routes for which a beneficiary of the service may guarantee funds. Organization-paid fares may result from agreements between the reporter and an agency or organization that pays a set amount in return for unlimited and/or reduced fare transit service for the persons covered by the agreement. Examples of organization-paid fares are discussed in the USOA. Financial Data Requirements — 79 2026 NTD Policy Manual Transit agencies must report fares paid in part or whole by an organization for an affiliated, specific group of individuals as passenger fares. For example, a university may pay a transit agency so that students can ride fare-free. The transit agency must report such a payment from a university as organization-paid passenger fares. However, when a university operates their own transit service, and permits students to ride fare-free, they report funds from student fees as Other Agency Revenues for Full Reporters or Other Directly Generated Funds for Reduced Reporters. Agencies report Medicaid funding of Non-Emergency Medical Transportation as an Organization-Paid Fare. Fare Reporting Rules Donations that are made on a revenue vehicle or at a farebox should be reported as passenger fares. Passenger fares do not include subsidies (e.g., subsidies from private organizations or other sectors of operations), which are provided to support the general provision of transit service. Passenger fares also do not include fare assistance from other entities, such as governments, to provide a reduced fare or free fare for a general class of users (e.g., senior citizens, students). The agency reports subsidies and fare assistance in the appropriate private, State, local, or Federal government sources of funds. In all cases, transit agencies must ensure that they report contributions by the original source of funds. When an agency sells fare media before use (e.g., monthly passes, 10-trip books, smart cards), they report the fare as revenue when the customer redeems the ride, not when the medium is sold. Revenue for fare media that are not redeemed within a reasonable period of time (i.e., its expiration date has passed, or fare medium is no longer accepted) should be recognized in the period that it expires. Certain rules discussed below apply only to specific modes of transportation. Ferryboat Ferryboat fares include revenues earned from walk-on pedestrians, bicyclists, and public transportation vehicle passenger fares. For vehicles, report passenger fares for each occupant of the vehicle, including the driver. Note, however, that vehicle and bicycle ferriage fees are not included in Passenger-Paid Fares but are reported in NonPublic Transportation Revenues. 80 — Financial Data Requirements 2026 NTD Policy Manual Exhibit 28: Ferryboat Services Example: A transit agency operates a ferryboat service. The ferryboat fares are $25 per vehicle, regardless of passengers. The pedestrian fare for walk-ons is $5 per pedestrian passenger. A vehicle carrying one driver and two passengers boards the ferryboat. How does the agency report in the NTD? Solution: Ferryboat Revenues Amount Passenger-Paid Fares Earned $15 (one driver and two passengers) Non-Public Transportation Revenue Earned $10 ($25 for the vehicle minus $15 for the driver and passengers) Vanpool For publicly sponsored Vanpool (VP) services, passenger fares have unique provisions. Passenger fares include Passenger Fees and Out-of-Pocket Expenses as described in the Contractual Relationship Data Requirements (Form B-30) section of this manual. These costs often include fuel costs, maintenance expenses, lease payments, tolls, and other out-of-pocket costs. Allocating Fare Revenues Typically, fares are directly related to one mode or TOS. However, agencies may need to allocate fares among modes and TOS if: • There is a fixed fare for the initial segment of a multi-mode trip, and the transfer charge is not equal to the fare charged for a single-ride trip on the next mode; or • A large portion of passengers use passes that are accepted on several modes. In such cases, transit agencies must allocate fare revenues to each mode and TOS based on a reasonable allocation method. For example, a transit agency may allocate by: • • • Unlinked Passenger Trips Passenger Miles Traveled; or Operating Expenses Financial Data Requirements — 81 2026 NTD Policy Manual Funds Related to Transit Agencies may earn funds from other transit-related services. The following describes the common sources of funds for transit-related activities. Park-and-Ride Parking Revenue Park-and-ride parking revenue (4120) is the revenue from parking fees paid by passengers who drive to park-and-ride facilities to use transit service. Revenues earned from the operation of parking lots that are not park-and-ride locations are reported in Other Agency Revenues. Auxiliary Transportation Funds Transit agencies earn auxiliary transportation revenues (4140) from activities closely related to the provision of transit service, such as: • • • • Concessions (station concessions and vehicle concessions); Advertising revenues; ID card fees for travel on the transit agency’s services (seniors, persons with disabilities, employees); and Fare evasion and park-and-ride lot fines. Purchased Transportation Agreement Revenues Sellers of PT, TN, and TX service must report the payment they earn for providing Purchased Transportation service (4160). Non-Public Transportation Revenues Agencies may provide transit services that are not public transportation (4130). Typically, these services are infrequent and may include school bus service, charter service, freight service, and sightseeing service. Funds Unrelated to Transit Transit agencies may earn funds that are unrelated to the provision of transit service. Sources of unrelated funds are discussed below. Other Agency Revenues Other Agency Revenues (4150) include the following: 82 — Financial Data Requirements 2026 NTD Policy Manual • • • • • • • • • • • • • • • • • Investment earnings Interest income Revenues earned from sales of maintenance services on property not owned or used by the transit agency Rentals of revenue vehicles to other operators Rentals of transit agency buildings, property, and real estate to other organizations Parking fees generated from parking lots not normally used as park-and-ride locations Donations Student fees (when the agency is a university) Grants from private foundations Development fees Rental car fees Sale of surplus electricity Sale of fuel Sale of assets in excess of the asset’s book value Sale of carbon credits Oil Futures (when there is a gain) If there are losses, agencies should report these as Other Reconciling Items Funds Applied on the F-40 Form. Subsidies from Other Sectors of Operations Occasionally, transit agencies receive subsidies from other sectors of operations (4170) within the transportation entity to help cover the cost of transit. For example, a transportation authority may be responsible for airports, ports, bridges, and public transit. The public transit sector of the transportation authority may receive or spend funds from the airport sector. Extraordinary and Special Items Extraordinary items are events or transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Unusual nature means that the underlying event or transaction has a high degree of abnormality and is clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the transit agency. Financial Data Requirements — 83 2026 NTD Policy Manual Infrequency of occurrence means that, taking into account the environment in which the transit agency operates, the underlying event or transaction would not reasonably be expected to recur in the foreseeable future. Special items are events or transactions that are either unusual in nature or infrequent, but not both. The agency determines an extraordinary event or transaction to be material if it is significant to the agency’s income before extraordinary items, to the trend of annual earnings before extraordinary items, or if it is material by other appropriate criteria. Examples of material extraordinary items include recoveries received for damages from a natural disaster, such as a hurricane or earthquake. Recoveries received might include disaster relief funds. Assets impaired by and recoveries received from these events are considered extraordinary because they are abnormal in occurrence and are not reasonably expected to recur in the foreseeable future. Extraordinary and special items are distinguishable from normal operating items and are thus reported separately. The nature and financial effects of each event or transaction are disclosed on the face of the statement of activities or in the notes to the financial statements. See USOA 2.1.8, “Extraordinary and Special Items,” for additional guidance and examples of extraordinary and special items. Total Recoveries Total Recoveries (4190) include proceeds recovered from insurance companies to indemnify the transit agency for insured acts that resulted in a liability for damage to transit personnel or property or damage to the person or property of others. Total recoveries include monies received for items or events that are not classified as extraordinary or special. For example, the agency reports proceeds received from insurance companies for physical damage claims resulting from an accident as insurance recoveries. Total recoveries also include amounts recovered from others held liable for damage to the transit agency’s property. For example, the agency reports proceeds received from third parties involved in an accident as recoveries. The agency reports full proceeds received from the insurance company as insurance recoveries; the agency does not net monies from the related asset replacement cost. 84 — Financial Data Requirements 2026 NTD Policy Manual Directly Generated Dedicated Funds Dedicated funds are funds that must be spent on the provision of transit service. The following are the major categories for dedicated funds: • • • • Dedicated taxes Bridge, tunnel, and highway tolls High occupancy toll (HO/T) lane tolls Other dedicated funds Some transit agencies, such as a transit authority, are independent political entities. When they have been granted the authority to directly impose taxes, tolls, and fees, these agencies report these revenues as directly generated dedicated funds. Dedicated Taxes If a transit agency is an independent political entity and has the legal authority to impose a dedicated tax, the NTD refers to this tax as a directly levied tax. For convenience, a different governmental entity may collect directly levied taxes on behalf of the agency. For example, a transit agency may use their legal authority to add 1 percent to the county sales tax for transit uses. The county collects the sales tax and distributes the 1 percent back to the transit agency. Since the 1 percent tax is a directly levied sales tax by the transit agency, they must report these funds as directly generated. Independent political entities may levy taxes, such as: • • • • • • • • Income taxes (4210); Sales taxes (4220); Property taxes (4230) (includes mortgage and property transfer taxes and fees); Fuel taxes (4240); Payroll taxes; Utility taxes; Communication taxes (e.g., telephone taxes); and Motor vehicle and tire excise taxes. Bridge, Tunnel, and Highway Tolls Another source of funds raised for transit is from tolls collected on bridges, tunnels, or highways (4260). Typically, transit agencies that have the power to impose these fees are multipurpose transportation agencies that operate and own these facilities. Financial Data Requirements — 85 2026 NTD Policy Manual High Occupancy/Toll Lanes Agencies may receive dedicated funds from tolls charged for the use of HO/T lanes (4270). Other Dedicated Funds These are revenues dedicated to transit other than taxes or tolls (4290). These are often fees imposed on the public by the transit agency. Examples include the following: • • • • Vehicle licensing and registration fees Driver’s license fees Communications access fees and surcharges Lottery and casino proceeds Public Funding Relationships Public transit agencies commonly provide funding to other public transit agencies. Agencies may establish these relationships through a Memorandum of Understanding (MOU), as part of the budgeting process of a State or local governmental entity, or through an actual contract. Full Reporter agencies must report these funds as revenue on the NTD Annual Report. Pass-through Funds Pass-through funds are funds that a transit agency (often known as a designated recipient) receives from a government entity (e.g., FTA) and gives to another transit agency. These funds are not used to fund the designated recipient’s transit service. These funds are used to fund the services provided by the agency ultimately receiving the funds. Transit agencies do not report pass-through funds that they provide to other agencies on their Annual Report. The agency that ultimately receives the pass-through funds and benefits from the government assistance reports the funding. Agencies that are designated recipients only report funds that relate to their transit services. Memorandums of Understanding Transit agencies should report information for MOUs if the agreement meets the NTD’s definition of a contractual relationship. Please refer to Contractual Relationship Data Requirements (Form B-30) for more information about contract requirements. 86 — Financial Data Requirements 2026 NTD Policy Manual Local and State Government Sources Transit agencies usually receive and spend funds from local and State government. State government funds and local government funds pay a portion of the costs to provide transit service, including the following: • • Operating assistance, such as: o General operating assistance to support service for all classes of passengers; o Fare assistance to meet the difference between full adult fares and special reduced fares for persons with disabilities, senior citizens, students, and other special reduced fare riders; o Reimbursements of payments for taxes, interest, snow removal, maintenance, and security costs; and o Special demonstration project assistance. Capital assistance Transit agencies must report expenses based on the source of funds. Therefore, agencies must identify what type of local and State funding they receive. Local sources may provide funding from the following: • • • • General revenues of the local government Local funds dedicated to transit at their source Other local funds Extraordinary and special items State sources may provide funding from the following: • • • General revenues of the State government State transportation fund Extraordinary and special items General Revenues of the Local/State Government State and local government may provide transit agencies with funds from their annual budgets that are not dedicated to transit. Transit agencies typically have to compete for this funding with other organizations such as police, fire, and educational institutions. Financial Data Requirements — 87 2026 NTD Policy Manual Local Funds Dedicated to Transit at Their Source These are funds from local taxes, tolls, and fees that the government entity institutes to support transit programs and projects. These funds may also include bridge, tunnel, and highway tolls. Other Local Funds Local government entities may provide funds that are not dedicated or from the annual budget. This may include grants from local governments. State Transportation Fund Many States set up a State Transportation Fund (4420) that is separate from the General Fund. It usually has several dedicated sources of funding, often including funding sources such as fuel taxes, vehicle registration fees, or bonds backed by such sources. The Transportation Fund typically funds both transit agencies and other transportation needs, such as the highway department. Agencies are not required to report the individual sources of funding that support the State Transportation Fund. Extraordinary and Special Items Please see the definition of Extraordinary and Special Items in the Funding Sources (Form F-10) section of this chapter. Federal Government Sources Transit agencies typically receive Federal funds on a cost-reimbursement basis. For Full Reporters, this means that Federal funding revenues and expenses must be equal. Transit agencies must report funds by grant source. The following section explains common grants for transit assistance. Agencies may receive other FTA funds not defined below. Additionally, agencies may receive funding from other Federal sources. Transit agencies must report those funds as Other USDOT (Non-FTA) Grants, Other FTA Funds, or Other Federal Funds, as appropriate, in the Annual Report. Transit agencies must take special care to report funds by their original source. In some cases, capital assistance may be spent on activities that are normally considered operating, such as preventive maintenance and Americans with Disabilities Act (ADA) service. This typically requires 20 percent local match. Although these funds are capital grants, the agency reports it as capital assistance spent on operations. 88 — Financial Data Requirements 2026 NTD Policy Manual Reporting Costs with Interim Financing Mechanism Your agency may incur costs with the intention of using a Federal grant to pay for the cost, but you do not actually receive the Federal funds until after you incur the cost. If the grant funds have not yet been obligated at the time you incur the cost, you finance the cost using other sources of funds and expect to be reimbursed with Federal funds. You must report the final source used to pay for the cost, not the interim financing mechanism. For example, an agency may record expenses against an FTA grant, even though they have not been reimbursed, when the agency has pre-award authority. An agency may also employ this practice if they incur costs that are covered by a full funding grant agreement with FTA. In both cases, the agency records the final source of funding on the NTD report, as they have high expectations of reimbursement from the program. An agency may also have Federal funds that are available or obligated, but they have not yet incurred the expense that the Federal grant will reimburse. Agencies must report the Federal funds as earned and expended during the report year in which they incur the cost. They should not report Federal funds that are available but will reimburse a cost that they will incur in a future year. FTA Funds Agencies receive FTA funds from many programs, including, but not limited to the following: Current Programs • • • • • • • FTA Urbanized Area Formula Program (§ 5307) FTA Formula Grants for Rural Areas (§ 5311) FTA Capital Investment Grants (§ 5309) FTA State of Good Repair (§ 5337) FTA Grants for Buses and Bus Facilities Formula Program (§ 5339) FTA Enhanced Mobility of Seniors and Individuals with Disabilities (§ 5310) FTA Metropolitan Planning (§ 5303) Coronavirus Response and Relief Funds – Report According to Current Program (e.g., CARES Act Urbanized Area Program Funds) • • Coronavirus Aid, Relief, and Economic Security Act (CARES Act) Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA) Financial Data Requirements — 89 2026 NTD Policy Manual • American Rescue Plan Act of 2021 (ARP) New Programs – Report as Other FTA Funds • • • FTA Rail Vehicle Replacement Program FTA All Stations Accessibility Program FTA Ferry Service for Rural Communities Program Expired Programs • • • • FTA Clean Fuels Program (§ 5308) FTA Job Access and Reverse Commute Program (§ 5316) FTA New Freedom Program (§ 5317) FTA Transit in Parks Program (§ 5320) FTA Urbanized Area Formula Program (§ 5307) Transit agencies may use § 5307 funding for: • • • • • Capital projects; Planning; Operating assistance in urbanized areas (UZAs) with populations less than 200,000; Preventative maintenance (capital funds spent on operations); and Complementary paratransit services operated to meet ADA requirements. Section 5307 funds include flexible funding programs, which are programs that allow the transfer of funds to an FTA program to be used for transit projects. For example, the Federal Highway Administration (FHWA) of the U.S. DOT transfers funds to § 5307 under the flexible funding provision from various programs, including the following: • • • • • • • • Surface Transportation Program (STP) Congestion Mitigation and Air Quality Improvement Program (CMAQ) National Highway System (NHS) Construction of Ferryboats and Ferry Terminal Facilities Federal Lands Highways Program (FLHP) Transportation, Community, and System Preservation Program (TCSP) Coordinated Border Infrastructure Program (CBIP) Non-Motorized Transportation Pilot Program Transit agencies must report funds from flexible funding programs under the appropriate FTA program. For example, if a transit agency receives FHWA CMAQ funding through the § 5307 program, the agency must report this under § 5307 funds. 90 — Financial Data Requirements 2026 NTD Policy Manual FTA Formula Grants for Rural Areas (§ 5311) Section 5311 is a formula program that provides assistance to transit agencies in rural areas for the following: • • • Capital projects Planning Operating assistance For questions regarding urbanized and rural areas, please see the Basic Agency Information Requirements: Identification (Form B-10) section of this manual. Federal operating and capital assistance under § 5311 includes any § 5310, § 5307, § 5316, or § 5317 funds that States transfer to the program. This program also includes any flexible highway funds States administer through the § 5311 program. Transit agencies that report to the urban module and receive § 5311 funds also have responsibilities to provide data to the State for the State DOT NTD Annual Report. FTA Tribal Transit Program (§ 5311(j)) FTA dedicates a portion of the § 5311 program funds to the Tribal Transit Program (TTP). Federally recognized Tribes may use TTP funds to assist with operating, planning, and capital needs. FTA apportions these funds based on three tiers. For more information on TTP statutory tiers, please refer to the Introduction: The National Transit Database section of this manual. FTA Intercity Bus Program (§ 5311(f)) FTA requires States to set aside 15 percent of the § 5311 program for Intercity Bus projects, unless a State Governor certifies these needs are already met. Private forprofit companies may receive § 5311(f) funding from the State. These companies report limited data to the State as a § 5311(f) subrecipient. If a transit agency provides other public transit services and receives this funding, the agency must report the service according to NTD modal definitions and report the funding under the § 5311 program. FTA Capital Investment Grants (§ 5309) Section 5309 is a discretionary program that provides capital assistance for new fixed guideway or other major investment systems. Financial Data Requirements — 91 2026 NTD Policy Manual FTA State of Good Repair Program (§ 5337) This grant provides capital assistance to maintain Fixed Guideway and High Intensity Bus systems in a state of good repair. FTA Buses and Bus Facilities Program (§ 5339) Section 5339 is a formula program that finances capital projects to replace, rehabilitate, and purchase buses and related equipment, and to construct bus-related facilities. FTA Enhanced Mobility of Seniors and Individuals with Disabilities (§ 5310) Section 5310 is a formula program that provides capital assistance to State and local governments and private nonprofit groups to meet the transportation needs of elderly individuals and individuals with disabilities. FTA Metropolitan Planning (§ 5303) Section 5303 supports cooperative, continuous, and comprehensive planning programs for making transportation investment decisions in UZAs. These funds are allocated to Metropolitan Planning Organizations (MPOs). Local elected officials designate these funds to carry out urban transportation and planning processes. FTA Clean Fuels Program (§ 5308) Congress discontinued this program in the Moving Ahead for Progress in the 21st Century Act (MAP-21) legislation. Section 5308 was a formula program that supported the use of alternative fuels. Projects were eligible in air quality maintenance or nonattainment areas for ozone or carbon monoxide for both urbanized and rural areas. The program helped transit agencies purchase low-emission buses and related equipment, build alternative fueling facilities, modify existing garage facilities to accommodate clean fuel vehicles, and assist in the utilization of biodiesel. FTA Job Access and Reverse Commute Formula Program (§ 5316) Section 5316 was a formula program for States and designated recipients. Section 5316 supported the development and maintenance of job access projects that transported welfare and eligible low-income individuals to jobs and activities related to their employment. Additionally, § 5316 provided assistance to reverse commute projects that 92 — Financial Data Requirements 2026 NTD Policy Manual transported residents of urbanized and rural areas to suburban employment opportunities. Congress discontinued this grant program in the MAP-21 legislation. Under changes made in MAP-21, these activities now are eligible for funding under the § 5311 and § 5307 programs. FTA New Freedom Program (§ 5317) Section 5317 was a formula program for new public transportation services and public transportation alternatives beyond those required by the ADA. These transportation programs assisted individuals with disabilities and provided transportation to and from jobs and employment support services. These programs had to be part of a locally developed human service transportation coordinated plan. Transit agencies used § 5317 funds for the following: • • • Capital projects Operating assistance Planning Congress discontinued this grant program in the MAP-21 legislation. Under changes made in MAP-21, these activities now are eligible for funding under the § 5311 and § 5307 programs. FTA Alternative Transportation in Parks and Public Lands Program (§ 5320) Congress discontinued this grant in the MAP-21 legislation. Section 5320 was a program for preserving parklands and enhancing visitor enjoyment. FTA, the U.S. Department of Interior, and the U.S. Department of Agriculture Forest Service administered this grant jointly. Coronavirus Aid, Relief, and Economic Security Act The CARES Act, signed into law on March 27, 2020, provides emergency assistance and health care response for individuals, families and businesses affected by the COVID-19 public health emergency. Financial Data Requirements — 93 2026 NTD Policy Manual Coronavirus Response and Relief Supplemental Appropriations Act of 2021 On December 27, 2020, the CRRSAA was signed into law. The CRRSAA provided funding to support the transit industry during the COVID-19 public health emergency. American Rescue Plan Act of 2021 The ARP, which was signed on March 11, 2021, included $30.5 billion in Federal funding to support the Nation’s public transportation systems as they responded to the COVID-19 public health emergency. Non-Added Revenues Non-added revenues are funds received by the transit agency that are not included in the total funds earned during the operating period. Contributed Services Contributed Services (4610) are in-kind services received by the reporting agency from another entity or person where there is no payment for the services. In the past, agencies reported Contributed Services as a directly generated fund. However, since there is no actual cost for the contributed service, FTA has changed this to include the value of the service as non-added revenue instead. An example of a contributed service is when a retired lawyer provides pro-bono legal services to the local transit agency. When the transit agency is a part of a larger entity (like a department of city government) and the larger entity pays for the service, the larger entity is considered the reporter and therefore the agency must report the revenues and costs outside of Contributed Services. See USOA 1.3 “Full Cost of the Service” and USOA 2.6.1, “Contributed Services,” for additional information. Voluntary Non-Exchange Transactions This object class is for the receiver to record the non-exchange value when all applicable eligibility requirements have been met. In a voluntary non-exchange transaction, an agency gives or receives value (e.g., revenue vehicle) without directly receiving or giving equal value (e.g., cash) in return. This is different from an exchange transaction, in which each party receives and gives up essentially equal values. An example of a voluntary non-exchange transaction is when one government agency builds capital assets and transfers the assets to another transit agency that operates them. 94 — Financial Data Requirements 2026 NTD Policy Manual The recipient of a non-exchange transaction recognizes non-exchange receivables or funds when all applicable eligibility requirements have been met. Examples of eligibility requirements might include situations where the receiving agency is required to wait for a period of time before they have access to the transferred asset, or where the provider’s transfer of asset is contingent upon an agreed upon action taken by the recipient. The agency records non-exchange receivables as current or noncurrent assets. The recipient reports resources transmitted before eligibility requirements are met as deferred revenues (liability). Providing agencies can find guidance for reporting the non-exchange transaction under the Reconciling Items: Voluntary Non-Exchange Transaction. See USOA 2.6.2, “Voluntary Non-Exchange Transactions,” for additional information. Sales and Disposals of Assets Sales and Disposals of Assets (4630) include, but are not limited to, sales of equipment, buildings, real estate, and other property. Funds from sales and disposals of capital assets are not considered revenues earned because these transactions involve the conversion of existing assets into cash and not an increase in asset value. Consequently, the NTD does not include this amount in the total funds earned during the reporting period. If an asset is sold for an amount higher than its book value (cost less accumulated depreciation), the agency records the difference between the sale price and book value as a gain in Other Agency Revenues. See USOA 2.6.3, “Sales and Disposals of Assets,” for additional information. If an asset is sold for an amount lower than its book value and involves a loss, the loss value should be reported under Other Reconciling Items on the F-40 Form. Agencies required to repay FTA for grant funds used for the purchase of an asset report any repayment as an Other Reconciling Item - Funds Applied. Transportation Development Credits In some States, funds spent on transportation at the State level can be used as a nonFederal match for Federal grants to transit agencies. These are known as Transportation Development Credits or toll credits. Since these credits are not actually used to cover expenses, the NTD does not include these credits in the total funds earned. See USOA 2.6.4, “Transportation Development Credits,” for additional information. Financial Data Requirements — 95 2026 NTD Policy Manual Capital Expenses (Form F-20) Full Reporters must identify the following in order to report expenses related to capital projects: • • • • Project Classes Project Categories Predominant Use Purchased Transportation capital projects Transit agencies must determine which class the capital project belongs in before reporting data in the applicable category. Transit agencies should not report capital maintenance expenses under capital projects. Capital maintenance expenses are operating expenses that a transit agency pays with § 5307 capital funds. Therefore, agencies must report these data as operating expenses. Project Classes There are two classes of capital projects: • Improvements relating to existing transit services through rehabilitation, reconstruction, or replacement of capital. • Capital for expansion of service (e.g., LR line extension), implementing new services (e.g., new mode of service), or building a new facility to accommodate planned services. Improvements for Existing Transit Services Transit agencies typically improve existing transit services by replacing obsolete vehicles, equipment, buildings, and structures. Typical projects include replacing an obsolete garage, replacing vehicles, overhauling rail passenger cars, re-roofing a maintenance facility, or rehabilitating a bus. Transit agencies also improve existing transit services by extending the useful lives of existing vehicles, equipment, buildings, and structures. If the improvement extends the useful life of these assets beyond one year and/or the costs of the rebuild materially increases the value of the asset beyond the book value, the agency must report the rehabilitation / reconstruction / replacement / improvement costs as capital expenses. 96 — Financial Data Requirements 2026 NTD Policy Manual Expansion of Transit Service Expansion of service projects cover capital projects related to the expansion of existing services or the operations of new services. Examples include the following: • • • • The extension of a rail line. Starting a new mode of service. Purchase of additional buses for new routes in developing areas. Construction of an additional maintenance facility for planned expansions of service. Transit agencies can only report expenses for capital projects as expansion projects if they have committed plans to implement new services. If there are no committed plans, then the project expenses must be reported as improvements for existing transit services. A capital project may have elements of both improvements and expansion. In these cases, transit agencies must allocate the project to both project classifications. Exhibit 29 provides examples for a variety of scenarios. Exhibit 29: How to Report by Project Class Example Solution Example 1: A transit agency decides to rehabilitate and expand an existing maintenance garage. The garage is designed for 200 revenue vehicles and will be expanded to serve 275 buses as part of this project. How should the transit agency report the expenses for this project? The transit agency should report the project costs under Improvements for Existing Transit Services for the 200 buses. The agency should report the project costs associated with the new 75 buses under Expansion of Transit Service. Example 2: A transit agency decides to replace an existing, obsolete garage with a design capacity of 75 buses. The transit agency decides to expand the size of the facility to a design capacity of 100 buses even though they currently do not need the additional capacity, nor do they have any commitments for increases in transit services that would require additional revenue vehicles. How should the transit agency report the project? The transit agency should report project costs under Improvements for Existing Transit Services because they have no commitments for expansion of service. Financial Data Requirements — 97 2026 NTD Policy Manual Example Solution Example 3: A transit agency decides to replace an existing, obsolete garage. The transit agency is also committed to implementing new transit services. These new services will be phased in over the next several years and will require additional revenue vehicles. Therefore, the replacement garage is bigger than the original garage in order to handle these new services. How should the transit agency report the project? In this case, there is a commitment for expansion of services. Therefore, the transit agency must report the project costs associated with the part of the project that replaces the original garage under Improvements for Existing Transit Services. The agency should report the additional project costs to accommodate new transit services under Expansion of Transit Service. Example 4: A transit agency purchases 50 new buses. The agency is replacing 40 buses that have reached their useful life and is acquiring 10 buses for new services to developing suburbs. How should the transit agency report the project? The transit agency should report the cost of the 40 replacement buses under Improvements for Existing Transit Services. The agency should report the 10 buses for new service under Expansion of Transit Service. Project Categories Once an agency identifies the appropriate capital project class to use, they must separate data into project categories. Transit agencies must define and separate costs for each project category. The NTD uses the following project categories: • • • • • • • • • Guideway (6100) Passenger stations (6200) Administrative buildings (6300) Maintenance buildings (6400) Revenue vehicles (6500) Service vehicles (nonrevenue) (6600) Fare revenue collection equipment (6700) Communications and information systems (6800) Other (6900) Capital projects include equipment and furniture integral to buildings and structures. 98 — Financial Data Requirements 2026 NTD Policy Manual Guideway Agencies must report capital projects for guideway, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of guideway. Guideway includes the buildings and structures dedicated to transit operations such as: • • • • • At grade; Elevated and subway structures; Tunnels and bridges; Track and power systems for rail modes; and Paved highway lanes dedicated to fixed-route modes. Guideway does not include passenger stations and transfer facilities, bus pull-ins, or communication systems. Passenger Stations Transit agencies must report capital expenses for passenger stations, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of stations. Passenger stations include park-and-ride facilities. Agencies should not include bus shelters or on-street bus stops under Passenger Stations. Transit agencies must report these shelters under “Other” capital projects. Passenger stations are defined according to the mode(s) serving the station. Please refer to the Station Criteria section of this manual. Administrative Buildings Agencies must report capital projects for administrative buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction. Administrative buildings are the general administrative offices owned by a transit agency. Administrative buildings usually house executive management and support activities for overall transit operations, including accounting, finance, engineering, legal, safety, security, customer services, scheduling, and planning. Administrative buildings also include separate buildings for customer information or ticket sales that a transit agency owns and that are not part of passenger stations. Financial Data Requirements — 99 2026 NTD Policy Manual Maintenance Buildings Transit agencies report capital expenses for maintenance buildings, including the costs for design and engineering, land acquisition and relocation, demolition, and purchase or construction of the maintenance buildings. Maintenance buildings include garages, shops, operations centers, and equipment that enhance maintenance, such as diagnostic equipment. This asset classification should also include equipment that is solely used for vehicle maintenance, such as bus diagnostic equipment or vehicle lifts. Agencies should not include information systems that they use to process maintenance data under Maintenance Buildings. Revenue Vehicles Agencies must report capital expenses for revenue vehicles, including acquisition and major rehabilitation of the vehicles. The cost of the vehicle includes both the vehicle and all fixtures and appliances inside or attached to the vehicle. When equipment such as a farebox, radio, Automatic Vehicle Locator (AVL), or spare engine is included as part of the vehicle purchase, these items are part of the vehicle cost. However, when purchased separately, these items belong to other asset classifications such as Fare Collection Equipment (2700), Communications / Information Systems (2800), or in the case of spare parts, Operating Expenses. For rubber-tired vehicles, the vehicle cost includes the cost of one set of tires and tubes to make the vehicle operational. Agencies may spend capital funds on revenue vehicles for the following: • Replacing a fleet – the replacement of revenue vehicles having reached the end of their service lives. • Rebuilding a fleet – the installation of new or rebuilt major components (e.g., engines, transmissions, body parts) and/or structural restoration of revenue vehicles to extend service life. • Overhauling a rail fleet – the one-time rebuild or replacement of major subsystems on revenue producing rail cars and locomotives, commonly referred to as midlife overhaul. • Expanding a fleet – the acquisition of revenue vehicles for expansion of transit service. 100 — Financial Data Requirements 2026 NTD Policy Manual Service Vehicles Agencies must report capital expenses for the acquisition or rebuilding of service vehicles. Service vehicles are self-propelled and are either road-worthy or are major pieces of construction equipment. Service vehicles include supervisor vans, tow trucks, mobile repair trucks, transit police cars, and staff cars. Movable pieces of equipment that are solely used for vehicle maintenance, such as bus diagnostic equipment and vehicle lifts, are reported in Maintenance Buildings. Movable pieces of equipment that may serve several purposes, such as golf carts, forklifts, and flatbed train cars, are reported in Other Capital Expenses. The cost of the vehicle includes both the vehicle and all fixtures and appliances inside or attached to the vehicle. Fare Revenue Collection Equipment Transit agencies must report the capital expenses for the acquisition or rebuilding of fare revenue collection equipment. Fare revenue collection equipment includes turnstiles, fareboxes, automated fareboxes and related software, moneychangers, and fare dispensing machines. Communications and Information Systems Agencies report capital for systems, including the following: • • Information systems that process information. Communication systems that relay information between locations. A system is a group of devices or objects that form a network for distributing something or serving a common purpose (e.g., telephone, data processing systems). Communication systems include two-way radio systems between dispatchers and vehicle operators, cab signaling, and train control equipment in rail systems, AVL systems, automated dispatching systems, vehicle guidance systems, telephones, facsimile machines, and public-address systems. Information systems include computers, monitors, printers, scanners, data storage devices, and associated software that support transit operations. Associated software may include general office, accounting, scheduling, planning, vehicle maintenance, nonvehicle maintenance, and customer service programs. Financial Data Requirements — 101 2026 NTD Policy Manual Other Agencies report the capital expenses for other capital projects, including the following: • • • Furniture and equipment that are not an integral part of buildings and structures. Shelters, signs, and passenger amenities (e.g., benches) not in passenger stations. Electric bus charging infrastructure. Predominant Use Some capital projects apply to more than one mode or TOS or project category. Transit agencies must report a capital project based on the predominant use. Agencies determine predominant use for mode and TOS in the following ways: • Identifying the primary reason why the project was constructed or acquired. • Using a reasonable measure to determine the predominant use, such as: o The relative number of passengers served by mode or TOS for passenger facilities; and o The square footage of, or the number of revenue vehicles serviced by, nonpassenger facilities, such as maintenance garages. Exhibit 30: Reporting Predominant Use: Primary Reason Example: A transit agency builds a new HR passenger station on a new rail line extension. The station also serves both DO and PT bus services as a transfer center. How should the transit agency report the station? Solution: The primary reason the transit agency built the station was to serve rail passengers. Therefore, the agency must report the project under the HR mode. Example: A small transit agency just beginning service builds a new garage. The agency operates only DR service. The garage also serves as the agency’s administrative office. How would the agency report the garage? Solution: The agency must report the garage as DR under maintenance buildings since the primary reason the garage exists is to service DR vehicles. The agency must report it in the expansion section of the form since the agency supports service that did not exist before. 102 — Financial Data Requirements 2026 NTD Policy Manual Purchased Transportation Transit agencies must report capital expenditures the agency makes to provide transit service. This includes capital expenditures for both DO and PT services (even if the agency does not retain ownership of the purchased asset). However, if the transit agency’s contractor purchases capital during the year using their own funds, the transit agency should not report these capital costs. As explained in the Operating Expenses: Purchased Transportation Expenses (Contracted Service) section of this chapter, most transit agencies report Purchased Transportation services. However, there are unusual cases where the buyer and seller report separately to the NTD. In these cases, agencies report capital data. Public Agency Sellers If the public agency selling transit service purchases capital during the fiscal year, the agency must report this on the Annual Report. The public agency buying the service should not report capital data on behalf of the seller. Private and Private Nonprofit Sellers The public buyer reports capital purchases that it pays for, regardless of whether the buyer retains ownership of the capital. Private sellers of service using their own funds to purchase equipment or capital projects do not report capital data to the NTD. How to Collect and Report Financial Data: Full Reporter Requirements Full Reporters must report the following detailed data related to operating expenses: • On Form F-30 (Operating Expenses), report operating expenses according to USOA functions and object classes. • On Form F-40 (Operating Expenses Summary), report reconciling items according to USOA object classes. • On Form B-30 (Contractual Relationship), report expenses related to Purchased Transportation according to USOA object classes. Full Reporters who are Independent Transit Authorities must also report the following data related to Financial Statement: Financial Data Requirements — 103 2026 NTD Policy Manual • On Form F-60 (Financial Statement), report assets and liabilities according to USOA object classes. Operating Expenses: Uniform System of Accounts Functions and Object Classes (Form F-30) The USOA provides a detailed explanation of each function and object class in the NTD. In the Annual Report, the NTD identifies USOA object classes with an assigned code or number. For example, the USOA assigns the number 5015 to the Fringe Benefits object class. Agencies may navigate the USOA by searching for the name, number of a function, or object class. This manual briefly discusses USOA material. Transit agencies with questions about a specific function or object class should refer to the USOA as cited in the Introduction: Standardized Reporting Requirements section of this manual. Operating Expense Functions A function is an activity a transit agency performs. The NTD Annual Report for Full Reporters uses four basic functions: • • • • Vehicle Operations Vehicle Maintenance Facility Maintenance General Administration Vehicle Operations The Vehicle Operations function includes wages, salaries, and expenses related to all activities associated with dispatching and running vehicles to carry passengers, including management and administrative and clerical support. Vehicle Operations includes the following subfunctions: • • • • • • Revenue Vehicle Operation Scheduling Dispatching and Supervising Ticketing and Fare Collection Security Transportation Administration 104 — Financial Data Requirements 2026 NTD Policy Manual Vehicle Maintenance The Vehicle Maintenance function includes wages, salaries, and expenses incurred during all activities related to keeping revenue vehicles and service vehicles operational and in good repair, including administrative and clerical support. Vehicle Maintenance includes the following subfunctions: • • • Servicing and Fueling Vehicles Inspection, Maintenance, and Repair of Vehicles Administration of Vehicle Maintenance Note that extensive work on revenue vehicles (e.g., engine rebuilds and overhauls) is an operating expense only if the work meets established FTA criteria. Otherwise, transit agencies must report vehicle rebuilds as a capital expense. For questions about capital expenses, please see the Financial Data Requirements: What to Report section of this manual. Facility Maintenance The Facility Maintenance function includes all activities related to keeping buildings, structures, roadways, track, and other non-vehicle assets operational and in good repair and includes administrative and clerical support. Facility Maintenance includes the following: • • • • • • • • Maintenance of Vehicle Operations Equipment Maintenance of Roadway and Track Maintenance of Tunnels, Bridges, and Subways Maintenance of Passenger Stations and Stops Maintenance of Operating and Maintenance Buildings, Grounds, and Equipment Maintenance of Administrative Buildings, Grounds, and Equipment Operation and Maintenance of Electric Power Facilities Administration of Facility Maintenance General Administration The General Administration function includes wages, salaries, and expenses incurred to perform and support administrative activities. General Administration includes the following subfunctions: • • • Finance and Accounting Purchasing and Stores Real Estate Management Financial Data Requirements — 105 2026 NTD Policy Manual • • • • • • • • • • • • • Customer Relations Promotion Market Research Planning and General Engineering Preliminary Capital Project Planning Risk Management Safety Human Resources Legal Information Technology Office Management General Management General Function Many General Administration expenses are indirect costs and are not directly associated with a specific mode and TOS. Transit agencies must allocate these costs among modes and TOS using reasonable cost allocation approaches. Please see USOA Appendix A, “Cost Allocation Handbook,” for more information on cost allocation. Operating Expense Object Classes Object classes are specific groups of expenses that the USOA defines. The NTD uses the following object classes for Full Reporters: • • • • • • • Labor (5010) o Operators’ Salaries and Wages (5011) o Operators’ Paid Absences (5012) o Other Salaries and Wages (5013) o Other Paid Absences (5014) o Fringe Benefits (5015) Services (5020) Materials and Supplies (5030) o Fuel and Lubricants (5031) o Tires and Tubes (5032) o Other Materials and Supplies (5039) Utilities (5040) Casualty and Liability Costs (5050) Taxes (5060) Purchased Transportation Expenses (5100) o Purchased Transportation in Report (5101) 106 — Financial Data Requirements 2026 NTD Policy Manual • • Purchased Transportation Filing Separate Report (5102) Miscellaneous Expenses (5090) ADA-Related Expenses (5910) o Labor Labor (5010) expenses arise from the performance of work by employees. Labor expenses include pay and allowances that employees receive for work they perform. Transit agencies should not include non-agency employee salaries under labor expenses. Agencies should report the expenses for work performed by employees of outside organizations under Services (5020). There are five categories for Labor (5010): • • • • • Operators’ Salaries and Wages (5011) Operators’ Paid Absences (5012) Other Salaries and Wages (5013) Other Paid Absences (5014) Fringe Benefits (5015) Salaries and wages include the cost of labor, excluding paid absences and fringe benefits, for the transit agency’s employees. Backpay for retroactive pay increases that pertain to a prior fiscal year should not be reported on the F-30 Form under Salaries and Wages. These expenses would be captured as Other Reconciling Items on the F40 Form. Only report the portion of Salaries and Wages pertaining to the current fiscal year on the F-30 Form. Paid absences include vacation leave, sick time, and other paid time off not contingent on a specific event outside the control of the transit agency for their employees. FTA requires transit agencies to report salaries and wages and paid absences separately for the operators and the non-operators (other). Fringe benefits are the expenses for employment benefits or services that an agency provides to their employees in addition to basic wages. Typical benefits include costs related to providing or making contributions to the following: • • • • • • • • Employment taxes Retirement plans Pension plans Medical plans Dental plans Life insurance and short-term disability plans Unemployment insurance Workers' compensation insurance Financial Data Requirements — 107 2026 NTD Policy Manual • • • Uniform and work clothing allowances (typically for drivers and security personnel) Tool allowances for mechanics Severance or termination benefits Some accounting systems do not track fringe benefit costs by function. In these cases, agencies must allocate fringe benefit expenses to the functions. See USOA 4.1, “Labor,” for additional information about the object classes that are categorized as Labor. Services Services (5020) are the expenses for labor and other work that outside organizations provide. Usually, services from an outside organization are a substitute for in-house employee labor. The Services object class includes the following: • • • • Management services Professional services Advertising services Temporary labor services of personnel who are not employees of a transit agency, the governmental body, or the multifunctional organization Some transit agencies are part of a department of the State or local government, or a part of a multifunctional organization. Because these transit agencies are a part of one larger organization, these transit agencies must report expenses for employees from outside departments under Salaries and Wages and Fringe Benefits, in the Labor (5010) object class, just as they would for employees within their own department—not under the Services object class. Materials and Supplies Materials and Supplies (5030) are expenses a transit agency incurs for tangible items intended for immediate use. Materials and Supplies include the following: • • • Fuel and Lubricants (5031) Tires and Tubes (5032) o Please note that this includes tires and tubes that are purchased or leased. Other Materials and Supplies (5039) 108 — Financial Data Requirements 2026 NTD Policy Manual Fuel and Lubricants and Tires and Tubes for revenue vehicles should be reported under Vehicle Operations, while these expenses for service vehicles should be reported under Vehicle Maintenance. For every mode except for VP and every TOS except for TX and TN, the fuel and lubricant cost must be directly recorded and reported. Vanpool providers should record and report the fuel and lubricant cost if possible. Otherwise, they should estimate using the suggested procedure described in the “Asset Inventory Data Requirements” chapter of this manual. PT modes should only report these expenses if the buyer provides the fuel and lubricants. Fuel and lubricant costs are not used by TX or TN. Utilities Utilities (5040) covers payments made to utility companies for the purchase of energy or services, such as electricity, water and sewer, natural gas and other fuels for heating, internet service, telephone, and garbage collection. Electricity used to propel revenue vehicles—either delivered directly to the vehicle via wires or rails or used to charge a vehicle’s battery—is reported under the Vehicle Operations function. All other uses of electricity are General Administration. Casualty and Liability Costs Casualty and Liability Costs (5050) refer to the expenses a transit agency incurs for loss protection. If a transit agency is liable for someone’s loss, then the agency must report all applicable compensation under this object class. Casualty and Liability Costs include the following: • • • • Physical damage insurance premiums Insured and uninsured public liability and property damage settlement payouts and recoveries Other corporate insurance premiums (e.g., fidelity bonds, business records insurance) Self-insurance costs All Casualty and Liability Costs are reported as General Administration. Taxes Taxes (5060) are the charges and assessments levied against a transit agency by Federal, State, and local governments. Transit agencies must report any applicable: Financial Data Requirements — 109 2026 NTD Policy Manual • • • • • Income taxes; Property taxes; Fuel and lubricant taxes; Electric propulsion power taxes; and Vehicle licensing and registration fees. Transit agencies should not report sales or excise taxes on materials or service. They also should consider tax rebates and reimbursements as credit offsets to expenses in the Taxes object class. Purchased Transportation Expenses (Contracted Service) Transit agencies must report the expenses for purchased services. Purchased Transportation Expenses (5100) are the expenses the transit agency paid PT, TN, and TX providers (sellers) to operate service for the transit agency. There must be a contract following NTD criteria as described in the section Purchased Transportation TOS to report service as Purchased Transportation. Agencies only report the money they pay to the PT, TN, or TX service providers under the Purchased Transportation Expenses object class. This includes fare revenues retained by the providers. This expense object class does not include the following: • Expenses that a transit agency has no obligation to pay. • Expenses a transit agency incurred to support the Purchased Transportation services (e.g., salaries and wages of transit agency personnel overseeing the contract). The agency must report these operating costs in the appropriate expense object classes and functions. • Depreciation and lease costs for vehicles and facilities. The transit agency must report these costs as reconciling items (Operating Lease Expenses) on Form F-40. PT, TN, and TX providers must furnish the reporting agency with a breakdown of Purchased Transportation expenses into five functions: • • • • Vehicle Operations Vehicle Maintenance Facility Maintenance General Administration 110 — Financial Data Requirements 2026 NTD Policy Manual • Operating Lease Expenses PT, TN, and TX providers are required to use USOA definitions to report actual expenses in each of the five functions. If a transit agency contracts with a for-profit service contractor, the agency pays more than the service contractor spends to provide the service. The excess is the contractor’s profit. The transit agency must report what they pay the contractor—the contractor’s operating costs plus the contractor’s profit—when the agency reports their total operating expenses. Therefore, contractors must allocate their profit among the five functions when they provide the totals for the five functions. The following exhibit illustrates how contractors should allocate their profits. Exhibit 31: Full Reporter Agencies: Accounting for Contractor’s Profit Example: Coastal Nebraska Transit (CNT) contracts with Ludwig Enterprises to provide DR service. CNT paid Ludwig Enterprises $1,050,000 for the service. CNT reports to the NTD and files an Annual Report. Because CNT contracts the DR service, Ludwig Enterprises must provide CNT with their operating expenses broken into the five functions. Ludwig Enterprises recorded their total expenses of $1,000,000 according to the USOA definitions as: • • • • • Vehicle Operations, $400,000 Vehicle Maintenance, $300,000 Facility Maintenance, $50,000 General Administration, $200,000 Operating Lease Expenses, $50,000 Ludwig Enterprises added a profit of $50,000 to these expenses in their invoices to CNT. CNT, therefore, paid Ludwig Enterprises $1,050,000 ($1,000,000 + $50,000). How should Ludwig Enterprises allocate their profit across their expenses? Solution: Ludwig Enterprises must allocate the profit of $50,000 among the five functions. First, Ludwig Enterprises must determine the percentage of the $1,000,000 for each function. Financial Data Requirements — 111 2026 NTD Policy Manual Function Calculation of Percentage Percentage of Total Expenses Vehicle Operations $400,000 ÷ $1,000,000 40.0% Vehicle Maintenance $300,000 ÷ $1,000,000 30.0% Facility Maintenance $50,000 ÷ $1,000,000 5.0% General Administration $200,000 ÷ $1,000,000 20.0% Operating Lease Expenses 5.0% $50,000 ÷ $1,000,000 Now, Ludwig Enterprises must distribute the $50,000 profit across the functions using the above percentages. Function Calculation of Additional Expense Additional Expense Vehicle Operations $50,000 × 40.0% $20,000 Vehicle Maintenance $50,000 × 30.0% $15,000 Facility Maintenance $50,000 × 5.0% $2,500 General Administration $50,000 × 20.0% $10,000 Operating Lease Expenses $50,000 × 5.0% $2,500 Finally, Ludwig Enterprises must add the allocated profits to the operating expense functions and report to CNT the total amounts of expenses, by function, as follows: Function Calculation of Total Expenses Total Expenses for Contractor Vehicle Operations $400,000 + $20,000 $420,000 Vehicle Maintenance $300,000 + $15,000 $315,000 Facility Maintenance $50,000 + $2,500 $52,500 General Administration $200,000 + $10,000 $210,000 Operating Lease Expenses $52,500 $50,000 + $2,500 112 — Financial Data Requirements 2026 NTD Policy Manual Many Purchased Transportation service contracts have penalty provisions for service not provided according to standards set by the transit agencies. These penalty provisions (or sometimes called liquidated damages) apply to areas such as scheduled trips not operated, arrival and departure times operated much later than scheduled, and poor adherence to maintenance schedules for vehicle inspections and cleaning. Generally, the transit agencies apply these penalty provisions as deductions to the invoices submitted by contractors. For example, a contractor may submit a monthly invoice to transit agency for $500,000 but has incurred penalties of $5,000. The transit agency will pay the contractor $495,000—the total invoice ($500,000) less the penalties ($5,000). The transit agency must report what they pay the contractor—the contractor’s operating costs plus the contractor’s profit less the penalty deductions—when the agency reports their total operating expenses. Therefore, the transit agency must allocate penalty deductions among the five functions when they report the totals for the five functions. The following exhibit illustrates how transit agencies should allocate the penalty deductions. Exhibit 32: Full Reporter Agencies: Accounting for Penalty Provisions Example: Happy Transit (HT) contracts with Kelly Transit to provide Bus service. Kelly Transit invoiced HT $1,000,000 for the Bus (MB) service that they operated. Kelly Transit incurred $40,000 penalty deductions. Therefore, HT paid Kelly Transit $960,000 for the service. HT reports to the NTD and files an Annual Report. Because HT contracts the bus service, Kelly Transit must provide HT with their operating expenses and profit broken into the five functions. Kelly Transit reported their total expenses and profit of $1,000,000 to HT according the USOA definitions as: • • • • • Vehicle Operations, $500,000 Vehicle Maintenance, $200,000 Facility Maintenance, $50,000 General Administration, $150,000 Capital Leasing, $100,000 HT imposed $40,000 of penalty deductions on Kelly Transit. How should HT allocate the penalty deductions across Kelly Transit’s expenses? Solution: HT must allocate the penalty of $40,000 among the five functions. Financial Data Requirements — 113 2026 NTD Policy Manual First, HT must determine the percentage of the $1,000,000 for each function. Function Calculation of Percentage Percentage of Total Expenses Vehicle Operations $500,000 ÷ $1,000,000 50.0% Vehicle Maintenance $200,000 ÷ $1,000,000 20.0% Facility Maintenance $50,000 ÷ $1,000,000 5.0% General Administration $150,000 ÷ $1,000,000 15.0% Capital Leasing $100,000 ÷ $1,000,000 10.0% Now, HT must distribute the $40,000 of penalty deductions across the functions using the above percentages. Function Calculation of Penalty Deduction Reduced Expense Vehicle Operations $40,000 × 50.0% $20,000 Vehicle Maintenance $40,000 × 20.0% $8,000 Facility Maintenance $40,000 × 5.0% $2,000 General Administration $40,000 × 15.0% $6,000 Operating Lease Expenses $4,000 $40,000 × 10.0% Finally, HT must subtract the allocated deductions to the operating expenses and report the total amounts of expenses, by function, as follows: Function Calculation of Total Expenses Total Expenses for Contractor Vehicle Operations $500,000 − $20,000 $480,000 Vehicle Maintenance $200,000 − $8,000 $192,000 Facility Maintenance $50,000 − $2,000 $48,000 General Administration $150,000 − $6,000 $144,000 114 — Financial Data Requirements 2026 NTD Policy Manual Function Calculation of Total Expenses Total Expenses for Contractor Operating Lease Expenses $100,000 − $4,000 $96,000 Reporting Separately Typically, only the transit agency purchasing the service (the buyer) reports expenses for Purchased Transportation. However, in limited cases, the buyer and the seller file separate NTD Annual Reports with this data. In these cases, the buyer must report the funds spent on operations and capital. The USOA addresses the concern of double-reporting financial data with the object class 5102, Filing Separate Report. This object class enables the buyer to report the costs of the seller that files separately and ensures the expenses are not double counted. Miscellaneous Expenses Miscellaneous expenses (5090) are expenses the USOA does not classify in other expense object classes. Miscellaneous expenses include the following: • • • • • • • Dues and subscriptions Travel and meeting expenses Bridge, tunnel, and highway tolls Entertainment expenses Charitable donations Fines and penalties Bad debt expense ADA-Related Expenses (Complementary Paratransit) (§ 5910) Transit agencies must identify the portion of total expenses for the DR modes directly related to operating complementary paratransit services in compliance with the ADA requirements. If the DR mode also serves non-ADA passengers, the agencies may estimate ADA-related expenses using a reasonable approach, such as the proportion of ADA trips to total trips. Financial Data Requirements — 115 2026 NTD Policy Manual Operating Expenses: Uniform System of Accounts Object Classes – Reconciling Items (Form F-40) Transit agencies treat reconciling items (5200) based on their accounting system. Accounting practices vary because of local ordinances on accounting treatments. Transit agencies use reconciling items on the NTD Annual Report to provide an overall operating expense total that is consistent with locally published reports. Full Reporter agencies must report applicable reconciling items in the following object classes: • • • • • • • • Interest Expenses (5210) Operating Lease Expenses (5220) Capital Leases (5230) Related Parties Lease Agreement (5240) Voluntary Non-Exchange Transactions (5250) Depreciation (5260) Amortization of Intangibles (5270) Extraordinary and Special Items (5280) o Expenses related to extraordinary and special items are reported in this category. For additional information, please see USOA 4.10.8, “Extraordinary and Special Items” or, in this manual, Directly Generated Funds: Extraordinary and Special Items (above). • • Other Reconciling Items (5290) ADA-Related Reconciling Items (5920) o Transit agencies must identify the portion of total reconciling expenses for the DR modes directly related to operating complementary paratransit services in compliance with the ADA requirements. Agencies may estimate ADA-related reconciling expenses using a reasonable approach, such as the proportion of ADA trips to total trips, when allocating reconciling items between ADA and non-ADA service. Reporting Leases by Type Per guidance in Governmental Accounting Standards Board (GASB) 87, there are specific ways in which to record leases expenses, based on the type of lease. For reporting on the F-40 and F-60 (if applicable), please refer to the table below: 116 — Financial Data Requirements 2026 NTD Policy Manual Exhibit 33: Full Reporter Agencies: Leases by Type Type of Lease F-40 Object Classes F-60 Assets (Current) F-60 Assets (NonCurrent) F-60 Liabilities (Current) F-60 Liabilities (NonCurrent) Short-Term • Operating Lease Leases (if Expenses (5220) – not prepaid) Funds Applied Deferred Outflows of Resources (3100) N/A Current Accounts Payable (2110) N/A N/A Capital Assets (1210) Current Accounts Payable (2110) Capital Lease Obligations (2230) N/A Intangible Current Assets Accounts (1220) Payable (2110) Noncurrent Accounts Payable (2220) N/A Intangible Current Assets Accounts (1220) Payable (2110) Noncurrent Accounts Payable (2220) Contracts That Transfer Ownership Other Leases • Capital Leases (5230) – Funds Applied • Depreciation/Funds Not Applied • Interest Expenses (5210) – Funds Applied (interest portion of the yearly payment) • Operating Lease Expenses (5220) – Funds Applied (yearly payment minus interest expense) • Amortization of Intangibles (5270) – Funds Not Applied (depreciation of the Right-of-use (RTU) asset) Related • Related Parties Parties Lease Agreements Lease (5240) - Funds Agreements Applied Funds Applied and Funds Not Applied There are two types of expenditures for reconciling items: Financial Data Requirements — 117 2026 NTD Policy Manual • • Funds Applied Funds Not Applied Funds Applied Funds applied are costs that a transit agency incurs when there is a monetary transaction to cover the expense. For example, agencies must pay for interest expenses, leases, and rentals. Funds Not Applied Funds not applied means that there is not a transfer of money. Typically, these are values that use accounting principles, such as depreciation of vehicles and amortization of intangibles. Non-Public Transportation Expenses Costs that are not incurred by providing public transportation service should be reported in Other Reconciling Items. This would include costs such as charter service, timelimited pilot programs, school bus service, sightseeing service, or disaster evacuation. Uniform System of Accounts Object Classes: Financial Statement (Form F-60) Full Reporting agencies with certain organization types must report assets and liabilities on the Annual Report. The following organization types must report this data. Exhibit 34: Organization Types that Report Assets and Liabilities • • • • Independent public agency or authority for transit services Subsidiary unit of a transit agency, reporting separately Other Publicly Owned or Privately Chartered Corporation Other Current Assets Current Assets (1100), also known as short-term assets, are cash and other resources that an agency can readily convert to cash, sell, or consume within one year. Applicable transit agencies must report the following current assets on the Annual Report: 118 — Financial Data Requirements 2026 NTD Policy Manual • • • • • • Cash and Cash Equivalents (1110) Accounts Receivable (1120) Inventory (1130) Prepaid Expenses (1140) Current Investments and Current Portions of Long-Term Investments (1150) Other Current Assets (1190) Cash and Cash Equivalents Cash and Cash Equivalents (1110) include short-term, highly liquid investments that the agency can readily convert to known amounts of cash for the liquidation of transit agency abilities, including special deposits for which a current liability exists. Cash and cash equivalents include the cash, working funds, special deposits, and temporary cash investments. See USOA 7.1.1.1, “Cash and Cash Equivalents,” for additional information. Accounts Receivable Accounts Receivable (1120) are amounts owed to the transit agency by other parties. It includes trade receivables, notes, acceptances receivable, and receivables from officers, employees, affiliates, and others. See USOA 7.1.1.2, “Accounts Receivable,” for additional information. Inventory Inventory (1130) includes the cost of unapplied materials and supplies such as tools, repair parts, and fuel. The primary basis of accounting for inventory is cost, or price paid to acquire the inventory. Cost includes the sum of applicable expenditures incurred in bringing the inventory to its existing condition and location. This generally includes the cost of all raw materials and operating supplies including tools, maintenance and repair parts, fuel, etc. The cost includes all specifically assignable transportation charges incurred in obtaining the delivery of such materials and supplies upon the premises of the carrier, including loading and unloading. The cost also includes sales and excise taxes but does not include taxes on fuel and lubricants. Transit agencies generally value inventory using one of the following three methods: • • • First-In, First-Out Method Last-In, First-Out Method Weighted Average Method See USOA 7.1.1.3, “Inventory,” for additional information. Financial Data Requirements — 119 2026 NTD Policy Manual Prepaid Expenses Prepaid Expenses (1140) arise when the transit agency makes a payment for goods or services to be received in the future. Prepaid expenses for goods or services to be received within one year of payment are current assets. However, they are not current in the sense that they will be converted into cash but in the sense that, if not paid in advance, they would require the use of current assets. Prepaid expenses for goods or services to be received later than one year after payment are considered and reported as noncurrent assets. See USOA 7.1.1.4, “Prepaid Expenses,” for additional information. Current Investments and Current Portions of Long-Term Investments Current, or short-term, investments are investments made by the transit agency that can be converted into cash within one year. These investments are recorded at book value and must be readily convertible into cash. The agency also recognizes current portions of noncurrent investments as current assets. See USOA 7.1.1.5, “Current Investments and Current Portions of Long-Term Investments,” for additional information. Other Current Assets Other Current Assets (1190) include other resources that are readily converted to cash, such as installment or deferred accounts, the value of the current portion of a prefunded lease, and Federal grants and taxes receivable within the year. Noncurrent Assets Noncurrent Assets (1200), also known as long-term or fixed assets, are resources that the agency expects will provide a benefit for longer than one year. Applicable transit agencies must report the following noncurrent assets on the Annual Report: • • • • • • • Capital Assets (1210) Intangible Assets (1220) Capital Lease Receivable (1230) Special Funds (1240) Work in Progress (1250) Investments (1260) Other Noncurrent Assets (1290) 120 — Financial Data Requirements 2026 NTD Policy Manual Capital Assets Capital Assets (1210) include land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that have useful lives over one year. Value of the capital assets includes the capitalized expenses associated with that asset, which typically include acquisition costs and improvement costs and are adjusted for depreciation and asset impairment. See USOA 7.1.2.1, “Capital Assets,” for additional information. Intangible Assets Intangible Assets (1220) are not physical in nature. Examples of intangible assets include software, air rights, easements, water rights, timber rights, patents, and trademarks. In some cases, the agency may capitalize pollution remediation outlays in the financial statements, subject to certain limitations. See USOA 7.1.2.2, “Intangible Assets,” for additional information. Capital Lease Receivable A lease is considered a capital lease if it meets any of the following four criteria at its inception (the earlier of the date of the lease agreement or commitment): • • • • Transfer of ownership Bargain purchase option Lease term Minimum lease payments The lessor (the transit agency that owns the asset being leased) reports the capital lease as a noncurrent receivable in the amount of the sum of the minimum lease payments, net of executory costs (e.g., maintenance, taxes, and insurance) and the residual value. However, the agency reports capital lease payments that they expect to receive within one year under Accounts Receivable. Lease payments received by the lessor agency reduce the capital lease receivable and the agency reports them as Other Agency Revenues for the reporting period. The lessee (the transit agency that is leasing the asset) will initially measure the capital lease asset and capital lease obligations. Lessees do not report capital lease receivables. See USOA 7.1.2.3, “Capital Lease Receivable,” for additional information. Financial Data Requirements — 121 2026 NTD Policy Manual Special Funds Special Funds (1240) include cash and near-cash items whose use is restricted to satisfying a specific class of transit agency’s long-term obligations. It includes capital asset, insurance reserve, sinking, and other special funds. See USOA 7.1.2.4, “Special Funds,” for additional information. Work in Progress Work in Progress (1250) covers labor, material, and overhead amounts applied to projects not yet completed or placed in service. Projects may be capital projects for use by the transit agency or work for others for which the transit agency will be reimbursed. Investments This covers investments of transit agency funds in the operation of other entities for purposes other than the temporary investment of surplus cash. It also includes investments and advances and reserve for revaluation of investments. Investment and advance amounts include the book value of the transit agency's investments in securities issued or assumed by companies and the notes of companies and persons maturing more than one year from date of issue. This also includes the cash surrender values of insurance policies carried on the lives of officers and employees when the transit agency is beneficiary of such policies. Advances to companies and individuals not subject to current settlement, including accrued interest on such advances when not subject to current settlement, are also considered investments. Other Noncurrent Assets Other noncurrent assets (1290) are resources that the agency expects will provide a benefit for longer than one year that are not provided for in the above object classes. Deferred Outflows of Resources Deferred outflows of resources represent a consumption of a transit agency’s net assets that is applicable to a future period, e.g., pre-paid insurance. Deferred outflows of resources are reported separately from assets. Current Liabilities Current liabilities (2100) (also known as short-term liabilities) are estimated or accrued debts or obligations that are due within one year. The agency reasonably expects their 122 — Financial Data Requirements 2026 NTD Policy Manual liquidation to require the use of current assets (e.g., cash and cash equivalents) or the creation of other current liabilities (e.g., short-term bank loans). Current liabilities may arise from regular business operations (e.g., accounts payable) or to meet cash needs through borrowings (e.g., short-term notes payable). Transit agencies must report the following current liabilities: • • • • Current Accounts Payable (2110) Short-Term Debt and Current Portions of Long-Term Debt (2120) Accrued Liabilities (2130) Other Current Liabilities (2190) Accounts Payable Accounts payable are the amounts payable to others for materials and services received, including use of property, matured rents, amounts due to public authorities, amounts of payable judgments, current accounts with officers and employees, and personal injury and property damage claims. See USOA 7.3.1.1, “Current Accounts Payable,” for additional information. Short-Term Debt and Current Portions of Long-Term Debt Short-term debt covers obligations to repay borrowings for periods of less than one year and current maturities of long-term debt. Monies received to cover debt expenses are considered a financing mechanism and the agency does not report them as a source of revenue. Accrued Liabilities Accrued Liabilities (2130) represent expenses recognized or incurred but not yet paid. Accrued liabilities include interest, wages, taxes, and pension liabilities. See USOA 7.3.1.3, “Accrued Liabilities,” for additional information. Other Current Liabilities Other Current Liabilities (2190) cover miscellaneous obligations of the transit agency due within one year of the current period ending date and not included in the above object classes. Financial Data Requirements — 123 2026 NTD Policy Manual Noncurrent Liabilities Noncurrent liabilities (2200) (also known as long-term liabilities) represent future expenditures associated with current obligations that are not payable within the current reporting year. Transit agencies must report the following noncurrent liabilities: • • • • • • Long-Term Debt (2210) Noncurrent Accounts Payable (2220) Capital Lease Obligations (2230) Long-term Pension Liabilities (2240) Estimated Liabilities (2250) Other Noncurrent Liabilities (2290) Long-Term Debt Long-Term Debt (2210) includes obligations of the transit agency due after one year from the current fiscal year ending date and evidenced by formal long-term debt instruments (e.g., equipment obligations, bonds). Monies received to cover debt expenses are considered a financing mechanism and agencies do not report them as a source of revenue. Long-term debt includes equipment obligations, bonds, receivers and trustees’ securities and long-term construction liabilities. See USOA 7.3.2.1, “LongTerm Debt,” for additional information. Noncurrent Accounts Payable This object class includes long-term obligations of the transit agency evidenced by open accounts and notes rather than by more conventional long-term debt instruments (e.g., equipment obligations, bonds). This includes the amount received from individuals and companies, whether evidenced by notes or open accounts, including interest accrued when such expenses are not subject to current settlement. Capital Lease Obligations The lessee (i.e., the transit agency that is leasing the asset) will initially measure the capital lease asset and capital lease obligation at an amount equal to the present value, at the beginning of the lease term, of minimum lease payments during the lease term, excluding executory costs (e.g., insurance, maintenance, and taxes). For example, an agency that leases a bus for a lease term of ten years will calculate the present value of the 10 annual lease payments and record this value as a noncurrent asset. If the 124 — Financial Data Requirements 2026 NTD Policy Manual agency cannot determine the minimum lease payments, the agency will make an educated estimate of the amount. If the present value of the minimum lease payments is greater than the fair value of the leased property at the beginning of the lease term, the agency will record the fair value as the capital lease asset and capital lease obligation. The agency amortizes capital leases not involving land in a manner consistent with the lessee’s normal depreciation method. See USOA 7.3.2.3, “Capital Lease Obligations,” for additional information. Long-Term Pension Liabilities Long-Term Pension Liabilities (2240) represent Pensions or Other Post-Employment Benefits liabilities that are recognized in the transit agency’s financial statements. Estimated Liabilities Estimated Liabilities (2250) represent recognition of probable future charges that result from prior acts. An example of an estimated liability is uninsured public liability and property damage losses. Uninsured public liability and property damage losses are the estimated amounts required to pay settlements for injuries and damages to the person or property of others which are not covered by outside insurance. Other Noncurrent Liabilities Other Noncurrent Liabilities (2290) cover the amount of long-term obligations not provided for in the above object classes and maturing more than one year from the current period ending date. This includes executed or assumed items, such as real estate mortgages, assessments for public improvements, receipts outstanding for longterm obligations and other obligations maturing more than one year from the reporting date. Other noncurrent liabilities include deferred credits, which include credit balances in suspense accounts that cannot be entirely cleared and disposed of until additional information is received, and other items of a deferred nature. Deferred Inflows of Resources Deferred inflows of resources represent an acquisition of a transit agency’s net assets that is applicable to a future period, e.g., prepayment of the next fiscal year’s taxes. Deferred inflows of resources are reported separately from liabilities. Financial Data Requirements — 125 2026 NTD Policy Manual Net Position Net position (3000) is typically known as the difference between assets, deferred outflows or inflows of resources and liabilities and is an indicator of an agency’s financial position at a point in time. The net position of a transit agency typically includes the net investment on capital assets, restricted funds for capital projects, reserves or contingencies, unrestricted funds, and accumulated earnings or losses. 126 — Financial Data Requirements 2026 NTD Policy Manual SERVICE DATA REQUIREMENTS Service Supplied An overview of the data associated with service that transit agencies schedule and operate Service Consumed A summary of data points for passenger use of service Service Operated Definitions and requirements of peak service and Directional Route Miles Monthly Ridership Reporting (Form MR-20) A summary of data points reported monthly Service Data Requirements — 127 2026 NTD Policy Manual Service Supplied Transit agencies must report actual service data on services provided during the fiscal year. The following sections review the service data that agencies must provide on their Annual Reports. Revenue Service A transit vehicle is in revenue service when it is providing public transportation and is available to carry passengers. Non-public transportation activities, such as exclusive school bus service and charter service are not considered revenue service. Revenue service includes both fare and fare-free services. Agencies that provide transit service report revenue service data, such as: • • Actual Revenue Hours; and Actual Revenue Miles. Actual Vehicle Revenue, Passenger Car Revenue, and Train Revenue Hours and Miles Actual Vehicle Revenue Hours (VRH) and Actual Vehicle Revenue Miles (VRM) are the hours and miles vehicles travel while in revenue service. Revenue hours for conventional scheduled services include the following: • • Running time Layover/recovery time Revenue miles include the distances traveled during running time and layover/recovery time. Running time is the time it takes a transit vehicle to travel from the beginning to the end of a transit route. A transit agency’s passenger timetable typically shows the running times for trips the agency operates. Usually, agencies schedule layover/recovery time at the end of each trip. Transit agencies use this time to provide the operator with a break or to give the operator an opportunity to get service back on schedule if it was running late. Layover includes the time to turn a train around at the end of a line, and the delay time needed to depart at a desired departure time. Layover time typically ranges from 10 to 20 percent of the running time. 128 — Service Data Requirements 2026 NTD Policy Manual VRM and VRH exclude the miles and hours related to the following: • • • • Deadhead time Operator training Maintenance testing Other non-revenue uses of the vehicles There are two different types of measures of VRH and VRM for rail service: train revenue hours/miles and passenger car revenue hours/miles. Agencies report hours and miles for each passenger car. For example, a train with four passenger cars traveling one mile would be four passenger car revenue miles. For diesel multiple unit (DMU) trains, each passenger unit is considered a separate passenger car, even if the units are never separated in practice. For Demand Response (DR) service, FTA uses a different definition of revenue service. For DR service, revenue time includes all travel time from the point of the first passenger pick-up to the last passenger drop-off, as long as the vehicle does not return to the garage or dispatching point or have interruptions in service, such as lunch breaks or vehicle fueling and servicing. For DR modes operating with Taxi (TX) Type of Service (TOS), generally transit service is only provided when a transit passenger is onboard and at other times is private taxi service. Therefore, agencies must report only the miles and hours when a transit passenger is onboard as revenue service. When a transit passenger is not onboard, the service is not reportable to the NTD. For Commuter Rail (CR) and Alaska Railroad (AR) modes, do not include locomotive miles and hours when reporting passenger car miles and hours. Deadhead When transit vehicles are “deadheading,” they operate closed door and do not carry passengers. Deadhead includes the following: • • • Leaving or returning to the garage or yard facility to or from the starting or ending point of revenue service. Changing routes. When the driver does not have the duty to carry passengers. Service Data Requirements — 129 2026 NTD Policy Manual Deadhead does not include the following: • • Revenue service Additional activities, such as: o Charter service; o School bus service; o Operator training; o Fueling; and o Maintenance testing. For fixed-route services, deadhead includes the miles and hours when a vehicle is not available to the public and is traveling to its first publicly advertised stop or from its last stop to the garage or dispatching point. For non-fixed-route services, deadheading can involve travel from: • • • • • • The garage to the dispatching point; The garage to the first scheduled passenger pick-up; The dispatching point to the first scheduled passenger pick-up; The last scheduled passenger drop-off to the dispatching point; The last scheduled passenger drop-off to the garage; or The dispatching point to the garage. FTA defines the dispatching point as the location where a driver receives the schedule to provide revenue service. Deadhead does not include fueling or lunch breaks. Some transit agencies do not have fueling facilities at their maintenance facilities or parking lots. In these cases, drivers may fuel vehicles on the way back to the garage. Some operators travel to a scheduled lunch break between a drop-off and the next pick up. Transit agencies should not report the time or miles drivers spend fueling vehicles or traveling to and from a scheduled lunch break. FTA may review certain services to determine whether they should be reported as revenue or deadhead. Only Full Reporters report deadhead data. Full Reporters do not report deadhead for the Vanpool mode or the TX and Transportation Network Company (TN) TOS. 130 — Service Data Requirements 2026 NTD Policy Manual Actual Service Data Actual service data are the statistics of the services the agency actually provided during the fiscal year. Actual service data excludes scheduled service that did not occur (e.g., missed trips, service interruptions due to strikes, emergency shutdowns, etc.). Agencies collect these data and report on an annual or monthly basis, depending on reporter type. Sometimes multiple agencies will collaborate to provide a service through a contract or other arrangement. In some cases, it can be appropriate to split the service among NTD reports using a reasonable method. For example, if Agency A and Agency B have an agreement that Agency A will operate Route 1 serving both areas and Agency B will operate Route 2 serving both areas, then Agency A may report Route 1 and Agency B may report Route 2. However, agencies may not split individual vehicle trips between NTD reports. If a rider boards service that is in Agency A's report, then their entire trip must be in Agency A's report. For Demand Response services, if Agency A's passengers and Agency B's passengers are on the same vehicle at the same time, agencies may not split the data between reports; instead, the agency operating the service must report it. For agencies that operate Vanpools, there may be times when passengers fail to report data for VRM and VRH for certain trips. If this occurs, please contact the assigned NTD analyst. Actual Vehicle Hours and Miles Actual vehicle hours and miles are the hours and miles that vehicles travel while in revenue service plus deadhead hours. Actual vehicle hours and miles exclude the hours and miles from the following activities: • • • • • Charter service School bus service Operator training Fueling and lunch breaks Maintenance testing Transit agencies must collect and report actual service data for the fiscal year of the Annual Report. The NTD refers to actual annual service data as an agency’s annual totals. Annual totals include all service that a transit agency actually provides during the Service Data Requirements — 131 2026 NTD Policy Manual year. Therefore, annual totals include both typical and atypical service as described in the Scheduled Service section of this chapter. All agencies must record actual miles and hours and revenue miles and hours. It is important for agencies to understand the differences between actual miles and hours and revenue miles and hours to ensure they do not mistakenly include incorrect data as revenue service. Full Reporters must provide both actual vehicle data and actual revenue service data. Actual Passenger Car Hours and Miles Actual passenger car hours and miles are the hours and miles that passenger cars travel while in revenue service and while deadheading. Actual passenger car hours and miles include the hours and miles during layover and recovery time but exclude the hours and miles from the following activities: • • • • Charter services Operator training Fueling Vehicle maintenance testing Actual Train Hours and Miles Actual train hours and miles are the hours and miles that trains travel while in revenue service plus deadhead hours. Actual train hours and miles include hours from layover and recovery time but exclude hours and miles from the following activities: • • • Charter services Operator training Vehicle maintenance testing The following exhibits provide common examples for each data type and show what activities agencies should include under revenue miles and hours. 132 — Service Data Requirements 2026 NTD Policy Manual Exhibit 35: Miles and Hours for Bus (MB, CB, RB) Modes Activity Actual Actual Vehicle Vehicle Vehicle Revenue Hours Miles Hours Vehicle Revenue Miles Bus travels (deadheads) from dispatching point to start of a route. Yes Yes No No Bus travels its route in scheduled revenue operation. Passengers board the vehicle. Yes Yes Yes Yes Bus travels its route in scheduled revenue operation. No passengers board the vehicle. Yes Yes Yes Yes Bus arrives at the end of a route, incurs layover. Passengers can board during layover. Yes N/A Yes N/A Bus arrives at the end of a route, incurs layover. Passengers cannot board during layover. Yes N/A Yes N/A Bus arrives at the end of the route, parks, and goes out of service. Bus resumes service in PM peak. No No No No Bus arrives at the end of the route, travels (deadheads) to a storage lot, and parks. Yes Yes No No Bus arrives at the end of the route, travels (deadheads) to another route to operate a scheduled trip. Passengers cannot board during deadhead. Yes Yes No No Bus arrives at the end of the route, travels (deadheads) to the dispatching point. Yes Yes No No Bus travels from the garage to another maintenance facility to perform routine maintenance. No No No No Service Data Requirements — 133 2026 NTD Policy Manual Activity Actual Actual Vehicle Vehicle Vehicle Revenue Hours Miles Hours Vehicle Revenue Miles Trip is terminated due to a collision with another vehicle, and the bus travels to a maintenance facility. Yes Yes No No Bus travels from start to end of a route for training. Vehicle is not in service and does not board passengers. No No No No Driver fuels the vehicle at a gas station. No N/A No N/A Exhibit 36: Miles and Hours for Demand Response Services Activity Actual Actual Vehicle Vehicle Vehicle Revenue Hours Miles Hours Vehicle Revenue Miles Vehicle idles at the dispatching point. No N/A No N/A Vehicle departs dispatching point to pick up a passenger. Yes Yes No No Vehicle waits for a passenger at the pickup point. Yes N/A Yes N/A After a passenger drop-off, the vehicle departs to pick up another passenger with no passengers onboard. Yes Yes Yes Yes Driver travels to a restaurant for lunch after the last passenger drop-off. No No No No Driver eats lunch at a restaurant. No N/A No N/A Driver leaves restaurant to pick up passengers. No No No No Vehicle transports passengers from a community center to a shopping mall. Yes Yes Yes Yes 134 — Service Data Requirements 2026 NTD Policy Manual Activity Actual Actual Vehicle Vehicle Vehicle Revenue Hours Miles Hours Vehicle Revenue Miles Vehicle waits at the shopping mall until it is time to bring passengers back to the community center. Yes N/A Yes N/A Vehicle returns to the dispatching point with no passengers on board. Yes Yes No No Driver travels to pick up a passenger but the passenger is a no-show. Yes Yes Yes Yes Driver fuels the vehicle at a gas station. No N/A No N/A Transit agencies must report accurate, true statistics for VRM (i.e., no estimates). The following exhibit describes how an agency should collect these data. Exhibit 37: Miles and Hours for Rail Services Activity Actual Actual Vehicle Vehicle Vehicle Vehicle Revenue Revenue Hours Miles Hours Miles Train travels (deadheads) from the yard to the station where the trip is scheduled to start. Yes Yes No No Train departs from the yard and travels to an adjacent station. The transit agency states that the train is in revenue service; however, no passengers are allowed to board. Yes Yes No No Train travels from beginning to end of the line carrying passengers. Yes Yes Yes Yes Train completes trip, incurs layover time. Passengers cannot board during layover. Yes N/A Yes N/A Train completes trip and lays over at a maintenance facility adjacent to the station. Passengers cannot board during layover. Yes Yes Yes Yes Service Data Requirements — 135 2026 NTD Policy Manual Activity Actual Actual Vehicle Vehicle Vehicle Vehicle Revenue Revenue Hours Miles Hours Miles Train completes trip, lays over. Passengers can board during layover. Yes N/A Yes N/A Train departs from Station A and breaks Yes down at Station B. Trip is terminated. Passengers alight at Station B to board the next train. Trip operated from Station A to Station B. Yes Yes Yes After breaking down at Station B, the agency takes the train out of service and it returns to the maintenance yard. Yes Yes No No Train departs from Station A, short turns at Yes Station B. Passengers alight at Station B and board the next train. Trip operated from Station A to Station B. Yes Yes Yes Train departs from Station A, stops at Station B, and then proceeds directly to the end of the line without any stops. Passengers onboard can only alight at Station B or at end station. Trip operated from Station A to Station B. Yes Yes Yes Yes Trip operated nonstop beyond Station B to the end of the line. Yes Yes Yes Yes Train completes trip, deadheads to the end of another line for another trip. Yes Yes No No In the transition from AM to midday service, the train parks at the end station and is out of service. Service will resume for PM peak. No N/A No N/A In the transition from AM to midday service, the train travels (deadheads) to the yard. Yes Yes No No Train travels for operators’ training and no passengers are allowed to board. No No No No 136 — Service Data Requirements 2026 NTD Policy Manual Activity Actual Actual Vehicle Vehicle Vehicle Vehicle Revenue Revenue Hours Miles Hours Miles Train travels from the yard to a maintenance facility. No No No No Vehicles Available for Annual Maximum Service Vehicles Available for Annual Maximum Service (VAMS) is the number of revenue vehicles a transit agency has available to meet their annual maximum service requirement. VAMS include: • Spares (revenue vehicles used to accommodate routine maintenance and repair operations, and to replace vehicles in scheduled service that break down or are involved in accidents); and • Vehicles in or awaiting maintenance. Transit agencies should include vehicles undergoing routine maintenance in the VAMS total. However, if an agency rehabilitates a vehicle and the rehabilitation requires extensive time before the vehicle can reenter revenue service, agencies should not include the vehicle in the VAMS total. VAMS excludes vehicles awaiting sale and emergency contingency vehicles. Emergency contingency vehicles are inactive revenue vehicles that have reached the end of their useful life. Rather than requiring agencies to dispose of the inactive vehicles, FTA allows them to retain the vehicles to be used in the event of local emergencies (floods, earthquakes, etc.). FTA allows for this exception only if the vehicles are a part of an FTA-approved emergency contingency plan. Rail Mode Requirements Transit agencies must report both passenger cars and locomotives for CR modes. Agencies must report locomotives in VAMS, regardless of if they carry passengers in revenue service. Vehicles Operated in Annual Maximum Service Vehicles Operated in Maximum Service (VOMS) is the number of revenue vehicles an agency operates to meet the annual maximum service requirement. Agencies count their annual VOMS during the peak season of the year on the busiest day that they Service Data Requirements — 137 2026 NTD Policy Manual provide service. In most cases, this is the number of scheduled vehicles because most transit agencies have enough vehicles to operate the scheduled service. VOMS excludes atypical days or one-time special events for non-DR modes. Exhibit 38: VOMS and VAMS: Non-Rail Modes Non-Rail Modes Demand Response and Vanpool All Other Non-Rail Modes VOMS The largest number of vehicles in revenue service at any one time during the reporting year (includes atypical service). The largest number of operated (usually scheduled) revenue vehicles in service at any one time during the reporting year (excludes atypical service). VAMS The largest number of vehicles in revenue service at any one time during the reporting year (includes atypical service) and all spare vehicles available at this time. The largest number of revenue vehicles in service at any one time during the reporting year (excludes atypical service) and all the spare vehicles available to provide both typical and atypical service. Exhibit 39: VOMS and VAMS: Rail Modes Rail Modes Commuter Rail and Alaska Railroad All Other Rail Modes VOMS The largest number of passenger cars and locomotives operated (usually those scheduled for service) at any one time during the reporting year (excludes atypical service). Passenger cars and locomotives each count as a vehicle in this case. The largest number of passenger cars (vehicles) operated (usually those scheduled for service) at any one time during the reporting year (excluding atypical service). 138 — Service Data Requirements 2026 NTD Policy Manual Rail Modes Commuter Rail and Alaska Railroad All Other Rail Modes VAMS The largest number of passenger cars and locomotives operated (usually scheduled for service) at any one time during the reporting year (excludes atypical service) and the total number of spare passenger cars and locomotives available to provide typical and atypical service. Passenger cars and locomotives each count as a vehicle in this case. The largest number of passenger cars (vehicles) operated (usually scheduled for service) at any one time during the reporting year (excluding atypical service) and all spare passenger cars available to provide typical and atypical service. Exhibit 40: How to Report VOMS for Demand Response Modes Example: Happy Transit typically operates a total of six unique vehicles throughout one day but only ever dispatches and has four vehicles out on the road at the same time. What should Happy Transit report for VOMS? HT reports a total of four VOMS. While six unique vehicles were used throughout the day, if only four vehicles were operating simultaneously, VOMS would be four. VOMS should capture the largest number of vehicles in revenue service at any one time. Scheduled Service Full Reporters do not report scheduled service for the TX and TN TOS. Scheduled service is the total service to be provided for picking up, transporting, and discharging passengers. Full Reporters provide these data using internal transit agency planning documents (e.g., run paddles and public timetables). Scheduled service does not consider service interruptions or special additional services. Scheduled VRM and Passenger Car Revenue Miles Full Reporters calculate scheduled VRM based on their scheduled service. Scheduled VRM does not include the following: • • • Deadhead Operator training Maintenance testing Service Data Requirements — 139 2026 NTD Policy Manual • • • School bus and charter services Service interruptions Special additional services How to Report Average Daily Service Full Reporters must provide average daily data for a weekday schedule, Saturday schedule, and Sunday schedule. Many transit systems operate three types of schedules for their fixed-schedule services (e.g., bus or rail): Weekday, Saturday, and Sunday. For both scheduled and nonscheduled services, the values represent the average daily totals for services operated on all weekdays, Saturdays, and Sundays. Agencies are no longer required to distinguish between atypical and typical service days for scheduled services when reporting average daily service and annual totals. Average daily service is calculated by taking the total data per each schedule type and dividing by the corresponding days operated for that same schedule type. Exhibit 41: Computing Average Daily Schedule Data Example: How do I compute the Average Weekday Total of actual vehicle miles for DR service? Solution: Determine the Total Actual Vehicle Miles and divide by the total number of weekdays operated. Total vehicle miles operated: 1,567,238 Total Number of weekdays: 250 Average Weekday Total = Actual vehicle miles ÷ days = 1,567,238 ÷ 250 = 6,269 Deviated Services Agencies may provide deviated or point-deviated fixed route services. Full Reporters should not include deviations in their total scheduled revenue miles. In this case, actual VRM will exceed total scheduled VRM. Agencies must report all deviated fixed route services as Bus (MB). Deviated Fixed Route Deviated fixed route services operate buses along a fixed route, but the buses may depart from the route to go to a specific location. This may include traveling to residences, employment locations, schools, and shopping areas. The bus then returns 140 — Service Data Requirements 2026 NTD Policy Manual to the route and continues to provide regular service. Buses usually travel up to threequarters of a mile away from the route to comply with the ADA requirements. Point Deviation Point deviation services do not follow a specific route. Instead, the drivers stop at bus stops at scheduled times. The buses then travel to the necessary destinations until the next scheduled bus stop. Agencies also use this type of service to meet the ADA requirements. Charter Service Transit agencies may provide charter service to private clients. The client defines this service; the vehicle does not operate over a transit route on a regular schedule, and it is not available to the public. Charter service, as defined by 49 CFR part 604, does not meet the definition of public transportation. Therefore, transit agencies must exclude charter service from their revenue service data. Full reporting transit agencies must report the total number of permissible charter service hours they provided, including charter deadhead hours. These transit agencies report this value under a separate, charter service-specific total in the Charter Hours field. For more information about permissible and impermissible service, agencies should consult FTA's Charter Bus Service Regulations web page to understand the limited exceptions in which a recipient may operate charter service. Service Data Requirements — 141 2026 NTD Policy Manual Exhibit 42: Determining Reportability for Irregular Non-Public Transportation Example: A shuttle service is provided from the parking lot to the grounds of an annual city festival to transport persons with disabilities because the school buses used as shuttles for the festival are not equipped with ramps and lifts. A local bus operator supports this shuttle service using vehicles from their bus mode but is not compensated for the service and does not charge passengers a fare. Solution: The service is not provided on a regular-and-continuing basis, does not entail a premium fare, and is not paid for in whole or in part by a third party (see requirements on FTA’s Charter Bus Service Regulations web page). It is also provided solely within the festival grounds, meaning generally only festival patrons will be riding it. It cannot be reported as public transportation, but it is not impermissible charter service. Therefore, the agency may record the service under Charter Hours on the S-10, the cost on the F-10, and Total Miles on the A-30. The agency may not include the data in their revenue service totals on the S-10 or Federal Funding Allocation (FFA-10). School Bus Service School bus service is not open to the public. Instead, the service serves students exclusively. Transit agencies may not report school bus service data to the NTD. School bus service does not include additional trips, called school trippers, that a transit agency may operate on an existing route to meet the daily or seasonal demands of traveling students and that are open to the general public. Agencies should report school trippers as part of revenue service. Additional Full Reporter Requirement: School Bus Hours Full reporting transit agencies must report the total number of school bus service hours they provided, including school bus deadhead hours. These transit agencies report this value under a separate, school bus service-specific total. Volunteer Resources Transit agencies should provide all required NTD data points, including service, financial, and asset data, for services using volunteer resources if they meet the following criteria: • • The volunteer driver is a part of the transit agency’s regular service (e.g., the agency schedules the service operated by the volunteer). There is an attempt to share a ride. 142 — Service Data Requirements 2026 NTD Policy Manual • The transit agency keeps records for all public transit service according to the NTD reporting requirements. NTD analysts may request samples of data logs to determine if the volunteer service is eligible for NTD reporting. Rural agencies that use volunteer resources report the following data points: • • Volunteer Drivers – the number of volunteer drivers the agency has available Personal Vehicles in Service – the number of personal vehicles that the agency routinely uses o Personal Vehicles in Service are not included in any asset forms. Service Consumed Unlinked Passenger Trips Unlinked Passenger Trips (UPT) are the number of boardings on public transportation vehicles during the fiscal year. Transit agencies must count passengers each time they board vehicles, no matter how many vehicles they use to travel from their origin to their destination. If a transit vehicle changes routes while passengers are onboard (interlining), transit agencies should not recount the passengers. Employees or contractors on transit agency business are not passengers. For the DR mode, transit agencies must include personal care attendants and companions in UPT counts as long as they are not employees of the transit agency. This includes attendants and companions that ride fare free. For Vanpool (VP) service, agencies generally must report the driver as a passenger and include the driver in UPT counts. In almost all cases, the Vanpool driver is unpaid and is traveling for personal reasons (e.g., work commuting, shopping). In the rare case when the driver is employed as a driver and not traveling for personal reasons, then the driver should not be counted as a passenger. For Ferryboat modes (FB), FTA has specific reporting rules when other transportation modes utilize the FB service. These other transportation modes may be public transit modes such as VP, or they may be private vehicles, such as automobiles. Transit agencies must report UPT for each vehicle occupant of these other transportation modes (including the driver), whether the other transportation mode is public or private. Service Data Requirements — 143 2026 NTD Policy Manual Additional Requirements for Full Reporters Full Reporters must report both total UPT and UPT attributable to Americans with Disabilities Act (ADA) requirements (e.g., complementary paratransit) for the DR mode. The total UPT should include UPT attributable to ADA requirements and sponsored service UPT. For rail transit agencies, there is a difference between UPT and passengers entering the agency through fare turnstiles. Typically, rail agencies allow passengers to transfer from one train to another train without exiting the rail system. In these cases, the turnstile counts are always less than unlinked passenger counts because the turnstile counts do not include counts of passengers boarding multiple trains within the transit system. ADA-Related UPT ADA-related UPT is the number of passenger boardings on public transportation vehicles for complementary paratransit services (DR mode) associated with or attributed to the ADA compliance requirements. Transit agencies should include personal care attendants and companions in this ADA UPT total. Note: Transit agencies should make sure to include the ADA UPT in Total UPT as well. Transit agencies should not include ADA UPT under Sponsored UPT. ADA-related UPT should not include any sponsored services. Transit agencies report ADA data based on their ADA definition (e.g., ¾ of a mile or above and beyond minimum ADA requirements). Sponsored Service Sponsored service is paid in whole or in part by a third party who, in many cases, handles trip arrangements. Common sponsored services include the following: • • • • • • Medicaid Meals-On-Wheels Head Start The Arc of the United States Shelter workshops Independent living centers FTA considers these services as public transportation if they are part of a coordinated human services transportation plan and there is an attempt to group rides. Local areas 144 — Service Data Requirements 2026 NTD Policy Manual develop coordinated plans to identify transportation needs and assist individuals with disabilities, older adults, and people with low incomes. Transit agencies must include sponsored UPT in their total regular UPT. Passenger Miles Traveled Passenger Miles Traveled (PMT) is the sum of the distances each passenger traveled during the year. For the FB mode, FTA has specific reporting rules when other transportation modes utilize the FB service. These other transportation modes may be other public transit modes such as VP, or they may be private vehicles, such as automobiles. Transit agencies must report PMT only once under FB, because the other public or private vehicle is not moving under its own power while aboard the ferry service. PMT for New Reporters Transit agencies must collect and report PMT data using one of the methods described under the Collecting Service Consumed Data section below. However, a first-time reporter’s fiscal year may have expired without collection of the correct data before they began reporting to the NTD. In this circumstance, first-year reporters must submit a waiver request for reporting PMT in which they propose a reasonable approach for estimating PMT. Collecting Service Consumed Data Transit agencies must report actual data on the Annual Report for all service data except UPT and PMT. Only Full Reporters report PMT data to the NTD. For these two data points, agencies may provide an estimate but only if the actual 100 percent data are not reliably collected and routinely processed. If an agency collects and routinely processes true UPT or PMT data, they must report the actual data on the Annual Report. Transit agencies may collect data during the year by using drivers’ logs, mobile data terminals, Automatic Passenger Counters (APCs), manual passenger counters, and fareboxes. If a transit agency estimates UPT or PMT data, they must adhere to FTA requirements of estimation procedures, as described in the following sections. Service Data Requirements — 145 2026 NTD Policy Manual 100 Percent Counts of UPT and PMT Transit agencies must perform and routinely process reliable 100 percent counts of UPT and PMT to report these data. Transit agencies are not required to report these data if either the transit agency does not routinely process these data, or they do not believe that the data are reliable. Sometimes transit agencies performing 100 percent counts will miss passenger counts on some vehicle trips because of personnel problems or equipment failures. If these vehicle trips are 2 percent or less of the total, transit agencies should factor up the data to account for the missing trips. However, if the vehicle trips with missing data exceed 2 percent of total trips, agencies must have a qualified statistician approve the factoring method used to account for the missing percentage. Transit agencies must sample annually for modes of service where 100 percent counts of UPT are not conducted. This FTA requirement applies to all agencies regardless of the TOS provided and the size of their primary urbanized areas (UZAs). Transit agencies must sample every year (one-year sampling cycle) if their services meet the following requirements: • • • The agency directly operates the service. The agency serves a primary UZA with population of 500,000 or more. The agency has VOMS of 100 or more across all Directly Operated (DO) modes. Transit agencies are permitted to sample every three years (three-year sampling cycle) for a mode and TOS if: • The agency collects 100 percent counts of UPT every year for the mode and TOS; and • One of the following conditions is met: o The agency directly operates all modes, and the total VOMS is less than 100; o The agency serves a primary UZA with population of less than 500,000; or o The TOS is Purchased Transportation (PT). Automatic Passenger Counters Some transit agencies use APCs for collecting UPT and PMT data through sampling or a 100 percent count. The use of APCs for NTD reporting requires FTA approval. If a 146 — Service Data Requirements 2026 NTD Policy Manual transit agency fails to obtain FTA approval, FTA may not accept the reported APCderived data. FTA must approve the following for agencies to report APC data: • • APC benchmarking plan (also known as the APC Certification Request) for the first year. APC benchmarking plan every three years. The next benchmarking year is Report Year (RY) 2028. Agencies are required to complete APC certifications on the same triennial cycle regardless of when in the cycle the APC was certified. For example, an APC that is first certified in 2026 must be recertified in 2028. The benchmarking process requires the agency to complete a manual sample alongside APC data collection to compare the values. To determine the sample size: • • If the mode or TOS being certified has 30 or fewer APC-equipped vehicles, the agency must sample at least 15 trips. If the mode or TOS being certified has greater than 30 active vehicles, the sample size must be half the number of APC-equipped vehicles, up to 50 trips. These numbers represent the smallest acceptable sample. Agencies may perform larger samples at their discretion. Only trips with valid APC and manual data count toward the sample size requirement. The trips for the manual sample do not need to be randomly selected and can be spread out over any period within the same year. The sample should include heavy ridership trips and must include all APCs and vehicle models or configurations in the fleet. For rail systems, a trip is a one-way train trip. These systems are only required to manually sample one car per train and should compare the manual and APC counts on that car. Rail systems may station ride checkers on multiple cars per train at their discretion, but the sample will still count as just one train trip. Transit agencies can calculate manual counts using data collection staff or on-board cameras. To ensure accurate counts, FTA recommends using a data collector at each door on heavily loaded trips. APC data should be processed to correct for anomalies as it would be in the reporter’s normal data collection process. The objective is to compare manually collected data with processed APC data and demonstrate that they are equivalent or that any differences are justifiable. Do not reject APC data from the sample due to discrepancies with the manual data. Service Data Requirements — 147 2026 NTD Policy Manual Agencies must sample and certify APCs individually for each mode and TOS unless they share a fleet. Agencies should sample all types of APC models installed as the technology may perform differently. After completing the sample, the agency’s CEO user must submit an APC Certification Request through the NTD reporting system. Please refer to the APC Checklist for what must be included in the request. FTA will only certify APC systems for NTD reporting if the percent difference between manual and APC data in the sample, for both UPT and PMT, is less than 5 percent. The percent difference is calculated as (manual data − APC data) ∕ manual data. FTA will also only certify APC systems if the proportion of trips without valid APC data (the discard rate) is less than 50 percent of the number of trips on APC-equipped vehicles. If FTA rejects an agency’s APC system, the agency should reexamine their APC data collection procedures, make any needed adjustments, perform any needed maintenance on the system, and retest. FTA expects the sampling process to take less than a month; this approach should allow agencies to retest before the end of the year, thus ensuring that an agency that encounters problems with their APC testing can provide an uninterrupted set of data to the NTD. Agencies must also submit the results of the triennial benchmarking plans to FTA for approval. If, at any time, an agency installs new and substantially different APC equipment, the agency must recertify the APCs. APC Checklist Your APC Certification Report should include the following information for each mode/type of service being certified: 1. Your APC vendor 2. The date your APC system was installed (can be approximate) 3. The number of vehicles in the fleet 4. The number of these that are APC equipped 5. The NTD report year in which you plan to begin reporting APC data or for which you are recertifying the APC system 6. The mode and TOS that will use APC data 7. The number of trips you sampled for your benchmarking study 8. A description of how you selected the trips to sample 9. A description of your survey procedure, including information such as whether you used video or sent in-person ride checkers, and how many checkers you had on each vehicle 148 — Service Data Requirements 2026 NTD Policy Manual 10. The total number of trips that were discarded from the sample and the reason(s) they were discarded 11. The percentage of trips during your last fiscal year that did not return valid APC data for any reason (can be a reasonable estimate based on a sample) 12. A list of common reasons why a trip would not return valid APC data 13. A description of how you use the valid APC data to estimate UPT and PMT on trips that do not have valid data to obtain complete annual totals 14. The total manually collected UPT in the sample 15. The total APC-collected UPT in the sample 16. The total manually collected PMT in the sample 17. The total APC-collected PMT in the sample 18. Confirmation that you plan to repeat the benchmarking sample in Fiscal Year (FY) 2028 Estimation Methods for UPT and PMT Only Full Reporters report PMT data on Annual Reports. If 100 percent counts of UPT or PMT are not available and reliable, agencies must estimate and report UPT or PMT based on statistical sampling. FTA requirements for sampling UPT and PMT for all modes and TOS are: • • Minimum confidence of 95 percent; and Minimum precision level of ±10 percent. The required precision level (±10 percent) applies to the annual total data that an agency reports. For Full Reporters reporting data for average day schedules, the precision levels for an average day will be larger than ±10 percent if the sample size for the annual total was designed to meet ±10 percent exactly. Transit agencies may use any data sampling technique that meets the 95 percent confidence and ±10 percent precision levels. Transit agencies may use different sampling techniques for each mode and TOS. If a transit agency samples, they must follow the sampling technique exactly. Agencies may oversample, as long as the oversampling is selected randomly. However, agencies must not collect a smaller sample than the chosen sampling plan prescribes. Additionally, agencies must not change the number of trips in the sample, except to randomly oversample, or the approaches for selecting trips that comprise the sample. A transit agency may use one or more of the following sampling plans, each discussed below: Service Data Requirements — 149 2026 NTD Policy Manual • • FTA-approved sampling methods Alternative sampling techniques Transit agencies must retain sampling documentation in their records for at least three years. In many cases, agencies need this information during their Triennial Review. FTA-Approved Sampling Methods To assist transit agencies with sampling, FTA has developed acceptable UPT and PMT sampling procedures for all modes. The NTD Sampling Manual includes definitions, sampling procedures, data recording procedures, Annual Report compilation, and sample selection information. FTA issued the NTD Sampling Manual in 2009 to help transit agencies prepare sampling plans that are tailored to their operating environment. The manual covers the development of sampling plans for all modes. If data are not available for a particular mode, the manual provides default sampling templates. If data are available, then agencies may use customized sampling plans. Alternative Sampling Methods Transit agencies may use any other procedure to sample UPT or PMT data, as long as the procedure meets FTA confidence intervals and is approved by a qualified statistician. In the NTD, sampling plans created by agencies or statisticians are referred to as alternative sampling methods. A qualified statistician can ensure that a sampling plan meets FTA statistical sampling requirements. FTA does not prescribe specific statistician qualifications. Instead, transit agencies must ensure that statisticians are qualified. The statistician may be an inhouse staff person with a working knowledge of, and an education or background in, statistics. The statistician also may be a hired consultant with appropriate qualifications. FTA does not review or approve alternative sampling techniques. A qualified statistician must design the sampling technique to meet FTA confidence and precision levels. Transit agencies must use this method to retain sampling documentation in their files. The documentation should include the following: • A description of the method that specifies the parameters used to estimate UPT (e.g., UPT per vehicle trip multiplied by the number of vehicle trips operated) if a 100 percent count of UPT is not available or reliable, and PMT (e.g., PMT per vehicle trip multiplied by the number of vehicle trips operated), and the rationale used to estimate the coefficient(s) of variation. 150 — Service Data Requirements 2026 NTD Policy Manual • A signed review of the technique by a qualified statistician, including a statement that the technique meets FTA confidence and precision levels. • A summary of the statistician’s education and experience that indicates that the statistician is qualified. Sampling Method Scaling Up, Using All Available APC Data For agencies using APC data that do not meet the criteria to report a 100 percent count for UPT or PMT, an optional method to scale up the APC data can be used, which is described below. This method is not required for agencies using APCs. Agencies using APC data may use other approved methods such as the NTD Sampling Method, an Alternative Sampling Method, or, if the APCs collect data on greater than 98% of trips, 100% count. APCs occupy a unique position between traditional sampling and 100 percent count. Most APCs collect data on 60–90 percent of vehicle trips: far more than the few hundred trips in a random sample, but less the amount needed to select the 100 percent count option on the D-10 form. For this reason, most agencies with APCs use a stratified scaling-up method. If you use the method described below, report “Used all available APC data, which was less than 98 percent of trips, scaled up using a statistically valid method” on your D-10 form under the UPT and PMT data collection sections, as applicable. First, develop processes to throw out any trips with invalid APC data. Data may be invalid because the APC unit is not operating or the data fails to download, but it may also be invalid if the APC returns data that you determine to be invalid. Most agencies have validation routines that determine which data are valid. For example, agencies may flag trips or blocks where the difference between boardings and alightings is greater than 10 percent, or trips where the passenger load drops below zero. Decide on a way of grouping similar vehicle trips together. For example, you may group all January, Route 1, Monday, 8 a.m. trips together. (Typically, there would be four trips in this group because there are usually four Mondays in a month.) You may find that all weekdays are similar, so you may group January, Route 1, Weekday, 8 a.m. trips (around 20 trips in this group since there are about 20 weekdays in a month). If your service is not strongly seasonal, you may decide not to distinguish by month and group all Route 1, Monday, 8 a.m. trips. Generally, the more specific your groups, the more accurate the data will be, but the groups need to be big enough that you have valid APC data in each. Use your knowledge of your transit service and your APC system to decide how to group your trips. Service Data Requirements — 151 2026 NTD Policy Manual Once you have a vehicle trip grouping scheme, develop average UPT and PMT per group. This is the total UPT and PMT on trips in the group with valid APC data, divided by the number of vehicle trips in the group with valid APC data. If a group had no trips with valid data, use the average UPT and PMT from a similar group. Multiply the average UPT and PMT by the total number of vehicle trips (valid and invalid) in the group to estimate the total UPT and PMT for this group. Do this for all groups, and the grand total will be your Annual Total UPT and PMT. Most APC vendors can help you set up this type of estimation system. If you use your vendor’s system and FTA has certified your APCs, your vendor can certify that it meets FTA’s requirement of 10 percent precision at 95 percent confidence. If you develop your own estimation system, a qualified statistician must determine that it meets FTA’s requirement of 10 percent precision at 95 percent confidence and avoids any systematic bias from APC deployment or discarded trips. You may also use APCs as the data collection device in a traditional random sampling method, such as the NTD Sampling Method described in the NTD Sampling Manual. If you do, FTA must still certify your APCs, but you will report NTD Sampling (or Alternative Sampling Method) on your CEO Certification D-10 form. Sampling for Purchased Transportation TOS A transit agency may apply one sampling method to cover all Purchased Transportation services for a specific mode, or each Purchased Transportation contractor (seller of service) may use a separate sampling method. Sampling Cycles FTA has set minimum one-year or three-year sampling cycles for transit agencies. The requirements are based on the TOS. For Directly Operated services, the requirements are further stratified by the size of the primary UZA and the number of VOMS Directly Operated across all modes. Transit agencies must sample every year (one-year sampling cycle) if their services meet the following requirements: • • • The agency directly operates the service. The agency serves a primary UZA with population of 500,000 more. The agency has VOMS of 100 or more across all DO modes. Agencies must sample annually if they do not have a 100 percent count of UPT. 152 — Service Data Requirements 2026 NTD Policy Manual Exhibit 43: Sampling Cycle Requirements Type of Service Primary UZA Population Total VOMS for Modes 100% Count Mandatory of UPT Year Conducted? DO ≥ 500,000 ≥ 100 Yes/No Annually DO ≥ 500,000 < 100 Yes Triennially DO ≥ 500,000 < 100 No Annually DO 50,000 499,999 Any number No Annually DO 50,000 499,999 Any number Yes Triennially PT, TN, and TX ≥ 50,000 Any number Yes Triennially PT, TN, and TX ≥ 50,000 Any number No Annually Transit agencies are permitted to sample every three years (three-year sampling cycle) for a mode and TOS if: • The agency collects 100 percent counts of UPT every year for the mode and TOS; and • One of the following conditions is met: o The agency directly operates all modes, and the total VOMS is less than 100; o The agency serves a primary UZA with population of less than 500,000; or o The TOS is Purchased Transportation. If a transit agency wishes to sample every three years, they must collect sample data in FTA-defined mandatory years. This year (FY 2026) is a mandatory sampling year. The next mandatory sampling year is FY 2029. If a transit agency is a new Full Reporter, or if a transit agency starts a new mode or TOS, the agency must sample during the first report year, even if it is not a mandatory year. Service Data Requirements — 153 2026 NTD Policy Manual Reporting in Non-Mandatory Sampling Years: PMT Data for Full Reporters If a Full Reporter follows a three-year sampling cycle, they must estimate PMT data in a non-sampling year by multiplying the average trip length from the most recent mandatory year by the UPT for the current year. Full Reporters determine their average trip length (PMT/UPT) by mode and TOS during their mandatory sampling year for their Average Weekday Schedule, Average Saturday Schedule (if applicable), Average Sunday Schedule (if applicable), and Annual Total. Exhibit 44: Full Reporters: Using Average Trip Length to Estimate PMT Data Example: A transit agency serves a UZA. The transit agency directly operates Bus (MB) with 110 VOMS. What are the NTD reporting requirements for PMT data? Solution: The agency must sample if it is unable to collect PMT data on all trips. Its sampling options are • • Conduct a 100 percent count of UPT in the current year, and estimate PMT data using the average trip factors from the prior mandatory sampling year; or Use a statistically valid sampling method to estimate PMT every year. The transit agency reports MB data using average trip length statistics from the most recent mandatory sampling year to estimate annual total data. During the current year, the transit agency performs a 100 percent count of the UPT. Based on this data, the agency calculates PMT for the mandatory sampling year as follows: Data Element Weekday Saturday Sunday Annual Total PMT 50,000,000 7,000,000 3,000,000 60,000,000 UPT 10,000,000 2,000,000 750,000 12,750,000 5.0 3.5 4.0 4.71 Average trip length In the mandatory sampling year, the agency reports 60,000,000 PMT and 12,750,000 UPT for the annual total. Estimated average trip length = PMT ÷ UPT Estimated PMT = average trip length × UPT 154 — Service Data Requirements 2026 NTD Policy Manual In future years, the agency may use the sampled average trip length to calculate PMT data. The following exhibit shows how an agency may determine PMT for a non-sampling year following the mandatory sampling year described above: Data Element Weekday Saturday Sunday Annual Total UPT (current year) 10,500,000 2,100,000 800,000 13,400,000 Average trip length (from the earlier mandatory year) 5.0 3.5 4.0 4.71 52,500,000 7,350,000 3,200,000 63,114,000 (5.0 × 10,500,000) (3.5 × 2,100,000) (4.0 × 800,000) (4.71 × 13,400,000) PMT (estimate for current year) In this non-mandatory sampling year, the agency reports 63,114,000 PMT and 13,400,000 UPT. Service Operated Days Operated Full Reporters must provide the following data: • • • Days Operated (days on which service was actually operated) Days Not Operated Due to Strikes (days that service would normally have operated but did not due to a transit labor strike) Days Not Operated Due to Officially Declared Emergencies (days that service would normally have operated but did not due to an officially declared emergency) Within each of these categories, Full Reporters must report the total number of days operated for the weekday schedule, Saturday schedule, and Sunday schedule service. Many transit agencies operate different schedules on weekdays, Saturdays, and Sundays. An agency must report the number of days they operated during each schedule. Service Data Requirements — 155 2026 NTD Policy Manual Transit agencies must report holiday service under the day that most closely reflects the service. For example, if an agency operates the Sunday schedule on Christmas Day, they must indicate that this is an additional day of Sunday service (regardless of the day on which the holiday falls). For fixed-route modes and DR services, report days operated when service was available, even if no rides were provided. For VP modes, only report days operated when service was provided. If the service was available but no trips took place, this does not count as a day operated. A partial day operated counts as a day operated. Days in which all service, all day is cancelled for the given mode are not days operated. Days Not Operated Due to Officially Declared Emergencies This is the number of days that a transit agency does not operate due to emergencies, such as: • • • Floods; Snowstorms; or Tornadoes. A person in authority (usually the mayor, county head, or Governor) must officially declare an emergency. Days Not Operated Due to Strikes Full Reporters must provide data for the number of days that they do not operate due to transit labor strikes. Peak Periods The period of time when agencies provide additional services to handle higher passenger volume is referred to as a “peak period.” Peak period service begins when an agency increases the number of vehicles they operate and ends when the agency reduces the number of vehicles they operate to the midday level. If an agency operates the same number of vehicles all day, they do not have peak service. Peak periods are not the same as periods of increased fare rates based on time of day. Full reporting agencies report Time Service Begins and Ends by the following periods: 156 — Service Data Requirements 2026 NTD Policy Manual • • • Average Weekday Schedule (whole day, Weekday AM Peak, Weekday Midday, and Weekday PM Peak, Weekday Other) Average Saturday Schedule (whole day) Average Sunday Schedule (whole day) Time Service Begins The time service begins is the time when the first revenue service vehicle leaves the garage or point of dispatch. Full Reporters report the beginning time for service on an Average Weekday, the Weekday AM peak period, Weekday Midday period, and Weekday PM peak period. Time Service Ends Time service ends is the time when the last revenue service vehicle returns to the garage or point of dispatch. Average Weekday Time Periods Full Reporters must report Average Weekday data using the following periods, if applicable: • • • • Weekday AM peak period Weekday midday period Weekday PM peak period Weekday Other period If no peak service is operated, report the Time Service Begins for Weekday AM Peak and the Time Service Ends for Weekday PM Peak. Full Reporters must identify when service begins and ends except for the following modes: Aerial Tramway (TR), DR, Jitney (JT), and Público (PB). In addition, TX and TN are exempt from this requirement. Service Data Requirements — 157 2026 NTD Policy Manual Exhibit 45: Full Reporters: Average Weekday Schedule Data Average Weekday Data Item Breakdown by Time Period Non-Rail Except Bus Modes and TB Bus Modes and TB Rail Modes Time service begins No Yes Yes Time service ends No Yes Yes Vehicles in operation No Yes N/A Trains in operation N/A N/A Yes Passenger cars in operation N/A N/A Yes 158 — Service Data Requirements 2026 NTD Policy Manual Exhibit 46: Classifying Vehicle Trips by Period Example: An agency operates a Directly Operated Bus (MB/DO) service. The hours of operation for weekdays are from 5:00 AM to 12:00 AM. The AM Peak begins when the agency runs their midday number of vehicles (20). It ends when the number of buses declines back to the midday number. The PM peak begins when the number of buses increases above the midday number and ends when the number of buses declines to the midday number. The other period is the nighttime period before the AM peak and after the PM peak when fewer vehicles are operated than during the midday period. Some transit agencies call services operated during this period evening, night, or early morning services. The following graph depicts the peak periods for the service. Service Data Requirements — 159 2026 NTD Policy Manual Incidental Transit Service Transit agencies provide incidental transit service, such as taxicabs or other vehicles, during times when existing transit services cannot meet passenger demand. These occurrences are infrequent; therefore, the NTD refers to the alternate transit service as “incidental” to the regular mode. Transit agencies must report data associated with incidental transit service on the NTD Annual Report, following the same reporting requirements as regular public transit services. Incidental service includes the following: • Service interruptions (e.g., vehicle breakdown): When a replacement vehicle is not available, a taxicab or an agency van might be used for this incidental service. • DR overflow service: When there are not enough vehicles to meet DR requests, the agency may use taxis. • An accident on rail services: Delayed rail passengers are transported to their destination using special buses. • Bridge service: Transportation is provided on a different mode to accommodate a rail capital project or emergency repair to rail guideway or track. (See below for more details.) Bridge Service Reporting Rules When one reported mode provides incidental, substitute service for another, the agency must report the resulting operations under the mode providing the service. For example, if a heavy rail station is closed and the agency’s existing Directly Operated bus mode provides bridge service, the agency would report the operations under Directly Operated bus. In cases where a temporary bus bridge uses a new mode or TOS, the reporting agency may wish to create that mode in the NTD in order to receive credit in FTA formula apportionment programs. All reporting requirements set forth in this manual apply to a new mode or TOS added to the report as a result of bridge service. Directional Route Miles, Fixed Guideway, and High Intensity Busway For all Fixed Guideway and High Intensity Bus service, Directional Route Miles (DRM) on Form S-10 is sourced directly from the Reportable Segments (P-40) form on an 160 — Service Data Requirements 2026 NTD Policy Manual agency’s profile. For mixed-traffic service (Bus, Commuter Bus), agencies must calculate DRM as of the end of the fiscal year and enter it manually on the S-10 form. For point-deviated services, agencies must use the most direct path to calculate DRM. For route-deviated services, agencies must report DRM of the scheduled route, disregarding any deviations. Mixed-traffic DRM consists of roadways other than Fixed Guideway and High Intensity Bus used for transit operations. It may be mixed with pedestrian or vehicle traffic. Please see the Introduction: Transit Agency Profile Requirements section of this manual for more information. Monthly Ridership Reporting (Form MR-20) Full Reporters must report monthly ridership data for each mode of public transportation service that the agency operates. This information provides FTA with monthly trends in ridership and service supplied throughout the year. Agencies are required to report on all modes reported on their P-20 form based on the start and end dates for each mode. The MR-20 form requires agencies to report the following data points: • • • • Unlinked Passenger Trips (UPT) Actual Vehicle (Passenger Car) Revenue Hours (VRH) Actual Vehicle (Passenger Car) Revenue Miles (VRM) Vehicles Operated in Annual Maximum Service (VOMS) Data fields for any given month will not appear until that month has ended. Monthly reports are due on the last day of the following month (e.g., January data are due February 28). Weekly Reference Reporting (Form WE-20) FTA rescinded weekly reporting requirements and will no longer publish a separate NTD Monthly and Weekly Reference Reporting Manual. Service Data Requirements — 161 2026 NTD Policy Manual SAFETY DATA REQUIREMENTS Agencies must report Safety & Security data as part of the NTD report. Urban Reporters completing a Full Report must submit monthly Safety & Security data to the NTD through a separate report package. For more information on full Safety & Security reporting, please refer to the most recent NTD Safety & Security Policy Manual. Reduced Reporters should consult the Reduced Reporting Manual for more information on what safety data to report. Both are available from the NTD manuals web page. 162 — Safety Data Requirements 2026 NTD Policy Manual ASSET INVENTORY DATA REQUIREMENTS Transit Asset Management Performance Measure Targets (Form A-90) Requirements for reporting performance targets and explanation of performance measure calculations for Transit Asset Management (TAM) plans Transit Agency Facilities Inventory (Form A-15) Requirements for reporting information on buildings and structures, including condition assessment Transit Way Mileage (Form A-20) Requirements for reporting transit way mileage and rail guideway, power and signal, and track elements Vehicles, Maintenance, and Fuel (Forms A-30 and A-35) Requirements for reporting revenue and service vehicle inventory including condition assessment Asset Inventory Data Requirements — 163 2026 NTD Policy Manual Transit Asset Management Performance Measure Targets (Form A-90) Transit agencies must report the next fiscal year performance targets to the NTD for assets for which they have capital replacement responsibility. Agencies report on their progress towards achieving a state of good repair for capital assets by submitting condition assessment and performance data. To support TAM planning, the NTD presents these data side-by-side with targets set in the prior year. The TAM Final Rule defines a performance target as a quantifiable level of performance or condition, expressed as a value for the measure, to be achieved within a time period required by FTA (in this case, in the next fiscal year). Therefore, NTD reporters should contact appropriate personnel involved in TAM planning to make sure the targets they report are accurate. An agency is required to report an asset to the NTD in the fiscal year that the agency begins using the asset for public transportation service. Agencies should not report assets that are being assembled, assets under construction, or assets that are in testing at the end of the fiscal year. Agencies also should not report temporary-use facilities, such as mobile trailers, that are being utilized while another facility undergoes construction. Transit agencies must report performance targets for the following categories: Exhibit 47: Transit Asset Management Performance Targets: Calculation Asset Category Guidance for Calculating and Reporting Target Rolling Stock Percentage of revenue vehicles within a particular asset class that are expected to meet or exceed their Useful Life Benchmark (ULB) 6 Report one target for each vehicle type Equipment Percentage of service vehicles that are expected to meet or exceed their ULB Report one target for each vehicle type According to FTA’s Performance Management web page, targets “connect a provider’s strategic goals to the actions that the provider will take to reach those goals.” 6 164 — Asset Inventory Data Requirements 2026 NTD Policy Manual Asset Category Guidance for Calculating and Reporting Target Facilities Percentage of facilities with a condition rating expected to rate below 3.0 on the FTA Transit Economic Requirements Model (TERM) scale (1=Poor to 5=Excellent) Report one target for each facility type (Maintenance/Administration, Passenger/Parking) Infrastructure Percentage of guideway track miles expected to be operating under performance restrictions, by class Report one target for each rail mode Capital Responsibility An agency has direct capital responsibility for an asset if any of the following are true: • • • The agency owns the asset. The agency jointly owns the asset with another entity. The agency is responsible for replacing, overhauling, refurbishing, or conducting major repairs on an asset, or the cost of those activities is itemized as a capital line item in the agency’s budget. Performing minimal preventive maintenance work on an asset, like cleaning, does not in itself indicate direct capital responsibility for the asset. An agency must have direct capital responsibility or management or oversight responsibilities for the line-item project. Performance Target Categories Rolling Stock Rolling stock performance targets should be set based on the percentage of revenue vehicles that are expected to meet or exceed their ULB. For each vehicle type reported across all modes, transit agencies must set an individual target. Equipment Equipment performance targets should be set based on the percentage of service vehicles that are expected to meet or exceed their ULB. Asset Inventory Data Requirements — 165 2026 NTD Policy Manual Transit agencies must set a target for each applicable vehicle type: • • • Automobiles Trucks and Other Rubber Tire Vehicles Steel Wheel Vehicles Please note, the “Equipment” category for performance targets does not include equipment that agencies own or use outside of service vehicles. Facility Facility performance targets should be set based on the percentage of facilities that are expected to rate below three on the condition scale as defined in Exhibit 54. Infrastructure Transit agencies that operate or manage rail modes will be required to report performance targets for the percentage of track segments expected to be operating under performance restrictions. For each rail mode, an individual target is required. Performance Measure Calculations Progress toward these targets will be calculated based on the reporting of the asset categories outlined above. The asset inventory included in each category is further defined in Exhibit 48. Exhibit 49 outlines the calculation used to generate the actual performance of each asset type. Exhibit 48: Transit Asset Management Inventory and Performance Target Inputs Asset Category Asset Inventory Assets for Performance Target (Based on Condition Benchmark) Passenger Station Facility All passenger stations and facilities including Stations on right-of-way (ROW), bus terminals, and transfer stations All passenger stations/facilities for which the agency has capital responsibility (condition on one-to-five scale) Bus stops should NOT be inventoried 166 — Asset Inventory Data Requirements 2026 NTD Policy Manual Asset Category Asset Inventory Assets for Performance Target (Based on Condition Benchmark) Maintenance or Administrative Facility Count of all maintenance facilities used to support revenue service All maintenance facilities for which the agency has capital responsibility (Condition on one-to-five scale) Detailed inventory of all facilities for which the agency has capital responsibility Revenue Vehicles All vehicles used in revenue service All revenue vehicles for which the agency has capital responsibility (ULB) Service Vehicles All service vehicles for which the agency has capital responsibility All revenue vehicles for which the agency has capital responsibility (ULB) Exhibit 49: Performance Measure Calculations Performance Measure Numerator Denominator Rolling Stock Total dedicated, active revenue vehicles that have met or exceeded the reported ULB with capital responsibility Total dedicated, active revenue vehicles with capital responsibility and ULB reported Equipment Total service vehicles that have met or exceeded the reported ULB with capital responsibility Total service vehicles with capital responsibility and ULB reported Facilities Total facilities with a rating of a one or two on the TERM scale, with capital responsibility Total facilities with a condition assessment reported and with capital responsibility. This does not include facilities with “N/A” reported for their condition assessment Asset Inventory Data Requirements — 167 2026 NTD Policy Manual Performance Measure Numerator Infrastructure Total Track Miles under Performance Restriction (revenue service) with capital responsibility Denominator Total Track Miles used in Revenue Service with capital responsibility. This is equal to total tangent and curve revenue track minus revenue track with no capital responsibility Agency Tiers Transit agencies are broken down into two tiers that determine the reporting of performance targets—Tier I and Tier II. Tier I Agencies Tier I agencies are transit agencies that meet one of the following requirements: • Own, operate, or manage 101 vehicles or more in maximum service across all non-rail, fixed route modes or in any one non-fixed route mode. • Own, operate, or manage rail modes. Tier I agencies are required to develop their own TAM plan and report their own performance targets directly to the NTD. Tier II Agencies Tier II agencies are transit agencies that meet one of the following requirements: • Own, operate, or manage less than 101 vehicles in maximum service across all non-rail fixed-route modes or in any one non-fixed route mode and do not own, operate, or manage rail modes. • Any subrecipients under the § 5311 Formula Grants for Rural Areas, or any American Indian Tribe. Tier II agencies may participate in a group plan sponsor’s TAM plan, in which the group plan sponsor will report the performance targets for all participants in the group. Tier II agencies may only participate in one group plan sponsor’s TAM plan. Any Tier II agency that chooses to opt out of a group TAM plan, must develop their own TAM plan, or participate in another group TAM plan. 168 — Asset Inventory Data Requirements 2026 NTD Policy Manual Narrative Report Agencies are required to upload a narrative report to the NTD that outlines performance targets and their progress toward their targets. This narrative may include any changes in transit system conditions that may affect progress toward targets. Group Plan Sponsors Tier II agencies may participate in a group TAM plan that is coordinated by a group plan sponsor. In many cases, State DOTs will serve as group plan sponsors for their subrecipients. Metropolitan Planning Organizations (MPOs) may also be considered group plan sponsors. Tier II agencies must have a direct or indirect funding relationship with their chosen group plan sponsor. American Indian Tribes have the option to select a sponsor that they do not receive funds from. Existing NTD reporters must designate their group plan sponsor, if they are reporting as a Tier II agency. The agency will be prompted to declare and confirm their group plan sponsor every four years, following the TAM reporting cycle. Any new reporters that are required to report to the NTD per TAM legislation must be added by their designated group plan sponsor. Transit Asset Management Facilities Inventory (Form A-15) In RY 2025, FTA eliminated the A-10 form and consolidated all stations and maintenance facility reporting into a revised A-15 Transit Asset Management Facilities Inventory form. This change was intended to reduce reporting burden and align stations and facility counts by capturing this information through a single source. The station criteria described below apply to reporting facilities on the A-15 form. Station Criteria Passenger stations are defined according to the mode(s) serving the station. The following are passenger stations: • All Commuter Rail (CR), Heavy Rail (HR), Hybrid Rail (YR), Monorail and Automated Guideway (MG), and Alaska Railroad (AR) rail passenger facilities. Asset Inventory Data Requirements — 169 2026 NTD Policy Manual • All Light Rail (LR), Cable Car (CC), and Streetcar Rail (SR) passenger facilities that have platforms and/or serve track that is in a separate ROW (not in mixedstreet traffic). • All Ferryboat (FB) stops. • All transportation, transit or transfer centers, park-and-ride facilities, and transit malls if they have a structure for passengers for ticketing, information, restrooms, concessions, telephones, etc. • All Bus (MB), Bus Rapid Transit (RB), Commuter Bus (CB), and Trolleybus (TB) passenger facilities in a separate ROW that have a platform and/or structure. • All Bus, RB, CB, and TB operated in mixed traffic that have a separate structure (simple shelters, lighting, signage, or ramps for accessibility alone are not enough to establish a passenger station). • For any station that operates in mixed traffic, a significant structure must be present. This does not include bus shelters. Significant structures are structures that are enclosed, or, if partially enclosed, have a minimum roof square footage of 150 feet. Examples may include larger canopies or coverings to serve passengers. Rail and Bus Rapid Transit Passenger Stations For rail modes and bus rapid transit modes, passenger stations may span both sides of the right-of-way. In such cases, agencies must report these stations as a single facility if the following criteria are met: • Condition assessments are conducted comprehensively, where all subcomponents are assessed in the same procedure/assessment. • Passengers can access the facility on both sides of the right-of-way without leaving the facility or designated pedestrian crossing areas. • The ownership, size, and other attributes reported on the expanded A-15 form are the same across the facility. Transit agencies must report all passenger facilities they use in revenue service, including passenger stations and parking facilities, regardless of whether they have direct capital responsibility for those facilities. Agencies must report all maintenance facilities, regardless of whether they have direct capital responsibility for those facilities, if the transit use for those facilities is greater than incidental use. Administrative facilities are only reportable if the agency has 170 — Asset Inventory Data Requirements 2026 NTD Policy Manual capital responsibility for the facility and the transit use is greater than incidental. Use is incidental when 50 percent or less of the facility's physical space is dedicated to the provision of public transportation service. For maintenance facilities, agencies may use the number of transit vehicles serviced in the facility compared to all vehicles serviced in the facility to estimate this percentage. Facilities must have a structure; empty lots used for storage are not reportable. Small structures such as guard shacks or booths should only be reported if they are part of a larger facility. Agencies must provide condition assessments for passenger, administrative, or maintenance facilities for which they have capital responsibility. All reportable facilities must provide the following data: • Facility Type • Year Built or Reconstructed as New • o If a facility is constructed over the span of multiple years, this should reflect the end date of construction. o Reconstructed as New occurs when an old facility has been renovated to the degree that its expected useful life is equivalent to the condition and useful life of a new facility. A facility that has just been reconstructed as new should have a rating of five on FTA’s TERM scale, even if no explicit condition assessment has been performed. Square Feet or Number of Parking Spaces o Agencies should report the best available measurement for the total number of square feet or parking spaces in a passenger or parking facility (or section of a facility). o Parking spaces are only reportable for facilities with a Facility Type of Parking Structure or Surface Parking Lot. o Agencies should use the following criteria to report square footage: Underground Facilities: Report all areas under the roof, including mezzanines, platforms, and track. Multilevel Facilities: Report all platforms and other floor areas under a roof. Elevated Facilities: Report all platform and mezzanine space. Do not include track space. At-Grade Facilities: Report building square footage (if applicable) and all platform area. Asset Inventory Data Requirements — 171 2026 NTD Policy Manual • Address o Agencies must report either Address, Latitude and Longitude coordinates, or both. The following characteristics are captured on the A-15 form for each passenger station inventory entry: • Accessibility o Americans with Disabilities Act (ADA)-Accessible o ADA-Inaccessible • Transit agencies must indicate if passenger stations comply with 49 CFR part 37. Accessible stations do not have physical barriers that prevent or restrict access by individuals with disabilities, including individuals who use wheelchairs. Inaccessible stations do not meet the requirements of 49 CFR part 37. These facilities do not provide easy access (i.e., they do not meet accessibility requirements for physical barriers, signage, and other aids) that enables individuals with disabilities, including individuals who use wheelchairs, to use public transit. Escalators and Elevators Transit agencies must report the number of escalators and elevators within passenger stations. Passengers use these to transfer between levels in a station. Elevators and escalators exclude moving sidewalks. o Agencies should not report escalators and elevators that are used only for freight, transit staff, or as back-up if passenger escalators and elevators break down. o Shared Capital Responsibility Transit agencies that share a facility’s capital responsibility with another agency must report their percentage of capital responsibility. Both agencies that share the capital responsibility will report the condition assessment for that facility. The agencies must coordinate to determine their roles in conducting the assessment. Primary, Secondary, and Private Mode Transit agencies must report a primary mode for each facility. If a facility is utilized by more than one mode, agencies should report secondary modes for each mode that the facility is shared with. For example, if a shared facility hosts revenue vehicles for the operation of Bus and DR vehicles but predominantly handles buses, then classify the 172 — Asset Inventory Data Requirements 2026 NTD Policy Manual facility as a Bus maintenance facility. If a facility is shared with a private mode or nonpublic transportation service, these should also be reported. Report a secondary mode for a passenger station when a capital cost was incurred in the construction of the station to accommodate the secondary mode. For example, for a rail station with off-street space for buses to load and unload passengers, report the bus mode as a secondary mode. If there is only a simple bus stop on the street near the station, do not report a secondary mode. Private Modes Transit agencies that serve multimodal passenger facilities with non-public transportation providers are required to report the non-public transportation modes with their facility asset information. Examples of these private modes include airports, Amtrak, and Intercity Bus. A station is defined as multimodal if it serves more than one public transit mode operated by the reporting agency or another public transit agency, OR if it serves both a public transit and private mode, as defined in the table below. Exhibit 50: Private Modes Mode Example Private Water Transit Passenger facility building is shared between a transit mode and a private ferry service. Shared space may include passenger waiting and ticket vending areas. Private Rail Transit Passenger facility building is shared between a transit mode and intercity passenger rail service (typically Amtrak). Shared space may include platforms, passenger waiting areas, and ticket vending locations. Asset Inventory Data Requirements — 173 2026 NTD Policy Manual Mode Example Airport/Private Bus Transit Passenger facility building is shared between a transit mode and an airport, private bus provider, or the passenger facility provides connectivity to an airport. Connectivity may mean station and airport are connected directly via pedestrian overpasses, indirectly via airport shuttle buses, or directly with rail cars entering a station located in an airport building. Shared space for private bus providers may include passenger waiting areas, restrooms, and ticket vending locations. Non-Agency Mode The non-agency mode field is intended for use in cases when an agency has capital responsibility for a facility and continuing reporting requirements but does not operate public transit service using the facility. The agency will select the mode that the facility serves, which is operated by another entity. Facility Types Each facility must be defined as a specific type. Facility types can be grouped into three categories: • • • Administrative Maintenance Passenger/Parking Subsection of a Larger Facility A subsection of a larger facility is a section of a facility that varies in age from the rest of the main facility due to significant rebuilding, addition, or retrofitting. Agencies are encouraged to report sections of the facility in multiple entries to represent the age and function more accurately in the inventory. A facility may be reported as several subsections if the age varies throughout. Different buildings on a single property should not be reported as subsections of a larger facility. Each building is one facility. Facilities that are adjacent to one another must be reported separately. 174 — Asset Inventory Data Requirements 2026 NTD Policy Manual Administrative and Maintenance Facility Type Administrative buildings are the general administrative offices owned by a transit agency. Administrative buildings usually house executive management and support activities for overall transit operations, including accounting, finance, engineering, legal, safety, security, customer services, scheduling, and planning. Administrative buildings also include separate buildings for customer information or ticket sales that a transit agency owns and that are not part of passenger stations. Maintenance facilities are those where routine maintenance and repairs, or heavy maintenance or unit rebuilds are conducted. Agencies must not report maintenance facilities where third-party vendors perform services, such as a local gasoline service or body shop. Administrative facilities are reportable if the agency has capital responsibility, and the transit use is greater than incidental. For example, if the administrative office is in a building that has only incidental transit use (e.g., city hall), then it is not reportable. Maintenance facilities are reportable regardless of capital responsibility if the transit use is greater than incidental use. Maintenance Facilities Transit agencies report maintenance facilities by the following categories: • • • Type – general purpose or heavy maintenance Ownership – owned or leased Size – the number of revenue vehicles that can be serviced Agencies should not report maintenance facilities where third-party vendors perform services, such as a local gasoline service station or body shop. Type A general-purpose maintenance facility is a garage or building where mechanics perform routine maintenance and repairs. General-purpose maintenance facilities typically serve as operating garages where agencies store and dispatch vehicles for revenue service. Larger transit agencies may perform engine and other major unit rebuilds. FTA identifies facilities devoted exclusively to major rebuilds as heavy maintenance facilities. Asset Inventory Data Requirements — 175 2026 NTD Policy Manual Some transit agencies use the same facility for both general purpose and heavy maintenance. In these cases, agencies should report facilities they use for both purposes as general-purpose maintenance facilities. Transit agencies must report general-purpose maintenance facilities by the following: • • Ownership – owned or leased Size – the number of revenue vehicles that can be serviced Transit agencies must report heavy maintenance facilities by ownership category. Agencies do not provide data on facility size for heavy maintenance facilities. Ownership Transit agencies must identify maintenance facility ownership based on the Type of Service (TOS) (Directly Operated [DO] or Purchased Transportation [PT]). For DO service, transit agencies must report if the facility is publicly owned or privately owned. Transit agencies identify if they own the facility, lease it from another public agency (such as a city highway department), or lease it from a private entity. For PT service, agencies indicate if there is public or private involvement in the maintenance facility. Agencies must report data if the facility is owned by the service provider (PT contractor), owned by the public agency for the service provider, leased by the public agency for the service provider, or leased by the service provider. Size Agencies should report the size of the facility based on the maximum number of revenue vehicles that can be serviced and stored at one time. Size is a measure of the design capacity of the facility, not the number of revenue vehicles currently operated from the facility. FTA divides size into three categories based on the number of revenue vehicles that can be serviced: • • • Under 200 vehicles 200–300 vehicles More than 300 vehicles 176 — Asset Inventory Data Requirements 2026 NTD Policy Manual Exhibit 51: Facility Size Example: Coaster operates 175 vehicles and owns a maintenance facility that can store 225 vehicles. What size of general-purpose maintenance facility should they report? Solution: Coaster should report a general-purpose maintenance facility that serves 200–300 vehicles. Exhibit 52: Administrative and Maintenance Facility Types Administrative or Maintenance Facility Type Facility Type Description Maintenance facility where mechanics, machinists, and other maintenance personnel perform preventive maintenance, daily service and inspection, and/or corrective maintenance activities on revenue vehicles to keep them inservice. Facilities generally contain maintenance bays, built- in or portable lifts and/or inspection pits, fuel pump islands, fuel storage tanks, bus wash systems, and brake testing lanes. Maintenance Facility (Service and Inspection) Personnel inspect, repair, or replace some, but not all, vehicle components during the following activities: Clean interiors Maintain cameras Fill/replace fluids and lubricants Replace filters Replace/repair tires Inspect suspensions and brakes Inspect batteries, wheelchair lifts and ramps • Degrease engines • Perform minor body repairs and painting • • • • • • • Revenue vehicles may be stored overnight or between being placed into revenue service. Asset Inventory Data Requirements — 177 2026 NTD Policy Manual Administrative or Maintenance Facility Type Heavy Maintenance and Overhaul (Backshop) Facility Type Description Maintenance facility where mechanics, machinists and other maintenance personnel perform heavy overhaul and other related rebuilding activities to help revenue vehicles reach their targeted service life. Activities usually occur at mid-life (i.e., mid-point of useful life) to refurbish, overhaul, or replace major vehicle components. These components include, but are not limited to, the following: • Engines, transmissions, or axles • Fareboxes, radios, and other electronics • Starters, alternators, and brake system components • Chassis parts and seats • Bearings General Purpose Maintenance Facility/Depot Maintenance facility where mechanics and other maintenance department personnel provide basic service readiness inspection (e.g., tire pressure, oil/fluid levels) and light repair (e.g., mirror replacement) or service (e.g., sweeping) on revenue. Revenue vehicles may be stored here overnight or between being placed into revenue service. Vehicle Storage Facility Stand-alone building or structure for storage vehicles when not in use (ex: bus barn) Vehicle Washing Facility Stand-alone building or structure containing vehicle washer equipment. Vehicle Blow-Down Facility Stand-alone building or structure containing equipment for cleaning under-floor equipment of rail rolling stock. Vehicle Fueling Facility Stand-alone building or structure containing vehicle fuel dispensing equipment. 178 — Asset Inventory Data Requirements 2026 NTD Policy Manual Administrative or Maintenance Facility Type Vehicle Testing Facility Facility Type Description Maintenance facility used for vehicle acceptance testing (after being received from manufacturer or overhauls or other maintenance activity). Facilities and offices which house the executive management and supporting activities for transit operations, with the exception of vehicle maintenance, that could include accounting, finance, engineering, Administrative Office / Sales Office legal, safety, security, customer services, scheduling and planning. These buildings may include customer information or ticket sale offices, which are owned by the transit agency but not part of passenger stations. Facility where revenue collection personnel process electronic and/or cash fare payments. May include revenue counting equipment such as bill counters, coin scanners, and coin sorters. May also include or store the following revenue collection and monitoring equipment: Revenue Collection Facility Combined Administrative and Maintenance Facility • Cameras and closed-circuit televisions (CCTVs) • Cash box repair areas • Alarm systems • Computerized probe for downloading etransactions on a Ground Fault Interrupt (GFI) farebox • Vault compartment Any facility with combined functions of at least one of the administrative facilities listed above and one of the maintenance facilities listed above. If selected, describe specific facility in “Notes” field. Asset Inventory Data Requirements — 179 2026 NTD Policy Manual Administrative or Maintenance Facility Type Facility Type Description Any administrative or maintenance facility that does not fit into one of the ten categories described above. If selected, describe specific facility. Other Passenger and Parking Facility Types Agencies must report all passenger stations and parking facilities that passengers use in revenue service. Parking facilities include park-and-ride lots as well as parking garages. Note that passenger and parking facilities are often collectively referenced as “passenger facilities.” Parking facilities used solely by employees are not reportable. Parking facilities are those immediately adjacent to passenger facilities. Agencies must inventory parking facilities separately. Except for Parking Structure or Surface Parking Lot, all other passenger facilities must meet the station criteria outlined in this manual. Please refer to the Station Criteria section of this chapter for further detail on criteria for specific modes. Exhibit 53: Passenger and Parking Facility Types Passenger or Parking Facility Type Facility Type Description Bus Transfer Center Terminal station for several routes or a large mid-route transfer facility where passengers may connect between two or more fixed-route bus services. The station may or may not have an off-street area for buses to pull in or turn around. Terminal may have a single rubber-tire mode, usually Bus mode (MB) but may be a connection hub for Bus, CB, and/or Intercity Bus services. Transfer centers are structures that have a passenger waiting area. Some transfer centers have ticket vending machines or staffed ticketing booths. Simple shelters should not be reported. 180 — Asset Inventory Data Requirements 2026 NTD Policy Manual Passenger or Parking Facility Type Facility Type Description Elevated Fixed Guideway Station Station located above grade built on a viaduct, a steel or concrete structure, or on retained fill. Steel and reinforced concrete components in elevated structure can include the following: • Foundation • Piers • Retaining Walls • Beams • Stringers • Bearing pads • Expansion joints Passenger stations include stairs, elevators, and escalators to reach ticket mezzanines and/or train platforms. Elevated stations may have pedestrian overpasses to allow passengers to cross over the tracks before or after entering the station. Stations may include canopies or shelters, lighting, and signage. At-Grade Fixed Guideway Station Station located at street grade along a transitexclusive ROW. May include pedestrian overpasses to allow passengers to reach station. Asset Inventory Data Requirements — 181 2026 NTD Policy Manual Passenger or Parking Facility Type Underground Fixed Guideway Station Facility Type Description A passenger station typically consisting of a concrete structure built below grade, constructed by cut and cover, drill-and-blast, excavated, bored tunnel, or sunken underwater tube. Stations typically include sump pumps, ventilation systems, and lighting systems. Simple At-Grade Platform Station Stops on-street or in street or highway medians. May be low-level platforms (serving low-floor vehicles) or raised platforms (serving high-floor vehicles). Typically includes shelters, canopies, lighting, signage, and/or ticket vending machines. ROW leading up to the platform station is in mixed traffic. This station type is often served by LR and SR transit. For Bus, CB, RB, and TB modes, a significant structure must be present. Does not include simple bus shelters. Exclusive Platform Station Stops along the street or in street or highway medians that are separated from mixed traffic. May be low-level platforms (serving low-floor vehicles) or raised platforms (serving high-floor vehicles). Typically include shelters, canopies, lighting, signage, and/or ticket vending machines. ROW leading up to the platform station is separated from automobile traffic. This station type is often served by LR and SR transit. For Bus, CB, RB, and TB modes, a significant structure must be present. Does not include simple bus shelters. 182 — Asset Inventory Data Requirements 2026 NTD Policy Manual Passenger or Parking Facility Type Facility Type Description Ferryboat Terminal Terminal station where passengers may board or alight from the ferryboat. Terminals may include canopies or shelters, lighting, and signage. Surface Parking Lot A lot paved with asphalt, concrete, or permeable materials with parking spaces outlined by paint and other materials for demarcation. Typically includes lanes for vehicle circulation and is usually uncovered. Parking Structure Single or multi-level parking structure built either underground (typically underneath a building or station), above grade, or both. Characterized by a street-level entrance with ramps to access parking spaces below the surface. Other Any passenger or parking facility that does not fit into one of the nine categories described above. If you select “Other,” describe specific facility and its functions in the “Notes” field. Asset Inventory Data Requirements — 183 2026 NTD Policy Manual Condition Assessment Transit agencies are required to report a condition assessment for all facilities for which they have capital replacement responsibility. The condition assessment is based on FTA’s TERM scale. The scale includes five values for assets: Exhibit 54: TERM Scale Rating Condition Description 5 Excellent No visible defects, new or new near condition, may still be under warranty if applicable 4 Good Good condition, but no longer new, may have some slightly defective or deteriorated component(s), but is overall functional 3 Adequate Moderately deteriorated or defective components; but has not exceeded its useful life 2 Marginal Defective or deteriorated component(s) in need of replacement, exceeded useful life 1 Poor Critically damaged component(s) or in need of immediate repair; well past useful life Assets are considered in good repair with a score of three or higher. With a score of two or lower, assets are not considered to be in a state of good repair. Agencies are not required to report condition assessments on facilities or stations that are under construction. Agencies must inventory existing facilities that are under construction if they are still using them in revenue service. A condition assessment is not required until construction is complete. A facility that was newly constructed or reconstructed to be like new can be reported as condition 5 without a formal condition assessment. Agencies may only report condition assessments that occurred during the fiscal year being reported on. Primary and Secondary Rating Levels In the TAM Facility Performance Measure Reporting Guidebook: Condition Assessment Calculation, FTA outlines primary and secondary rating levels to assist in assessing facilities conditions. Primary levels describe large components of a facility, while secondary levels will detail the smaller components that make up the larger component. Secondary rating levels may assist in determining overall conditions for facilities that have varied conditions for the outlined features. 184 — Asset Inventory Data Requirements 2026 NTD Policy Manual Examples of primary level features would include the following: • • • • Substructure Interiors Conveyance Plumbing For Substructure, secondary levels included may be elements such as: • • Foundations: walls, columns, pilings, etc.; and Basement: materials, insulations, slab, floor underpinnings. For a complete list of primary and secondary levels, please refer to the TAM Facility Performance Measure Reporting Guidebook. Equipment in Facilities Agencies may choose to include equipment in facility condition assessments. If the equipment is integral to the building and is not typically moved from one facility to another, it should be inventoried and assessed as part of the facility. Equipment that is inventoried separately should not be assessed as part of an agency’s facilities. Please note, the equipment target set for each agency refers to service vehicles only. TERM Scale Reporting The TERM scale condition assessments must be reported as integers. The overall ratings must be rounded to the nearest whole value following standard rounding guidelines—if the value is less than 0.5, the value would be rounded down, and if the value is 0.5 or greater, it would be rounded up. Facilities condition assessments must be updated every four years at minimum. Agencies must update any condition assessments conducted over four years ago. For group TAM plans, this applies to the group as a whole and not to individual participants. Please refer to the FTA guidebook for more information on determining TERM scale ratings for facilities. Transit Way Mileage (Form A-20) Transit agencies that are Full Reporters must report data for the High Intensity Busway (HIB) and Fixed Guideway (FG) segments on which they operate. Transit agencies Asset Inventory Data Requirements — 185 2026 NTD Policy Manual must report lane mileage data for applicable non-rail modes and guideway asset and facility data for applicable rail modes. Non-Rail Modes Transit agencies must report data for the following non-rail modes that operate on HIB or FG: • • • • MB TB CB RB Transit-way mileage reporting requirements vary by mode. CB and MB modes may operate in the following types of ROW: • FG: Roadways that agencies reserve at all times (24 hours a day, 7 days a week) for public transportation vehicles. This type of ROW must meet safe operations and have strict enforcement. • HIB: Roadways that are either reserved at some times for transit use but open to mixed traffic at other times OR are reserved at some or all times for High Occupancy Vehicle (HOV) operations (single-occupancy vehicles are prohibited). • Mixed-Traffic ROW (Non-FG): Mixed-traffic ROW are normal streets and roads where transit vehicles operate. Public transportation shares these roadways with private cars and trucks. Mixed-traffic ROW is the most common ROW public transportation uses. Due to Federal statute, Aerial Tramway (TR)- and FB-service Directional Route Miles (DRM) are reportable as FG; FTA considers all TB and RB DRM as FG for funding eligibility. The non-rail modes listed above may operate on their own FG, HIB, or with personal and commercial vehicles (mixed-traffic ROW). For these modes, transit agencies must report lane miles for three types of ROW (see below). 186 — Asset Inventory Data Requirements 2026 NTD Policy Manual • • • Exclusive FG – These segments are exclusive at all times, 24 hours per day, seven days per week. Exclusive HIB – These segments are HOV lanes at all times, 24 hours per day, seven days per week or alternatively may be HOV lanes for a portion of the week and exclusive to transit for the remainder of the week. Exhibit 55: Calculating Lane Miles Example: This example depicts a two-lane road that is ten miles long with service in two directions. How should the agency report this segment? Solution: The agency reports 20 lane miles. Controlled Access HIB – These segments may be exclusive to transit or function as HOV for a certain number of hours but are open to general traffic for some part of the week. Lane miles are the length of a roadway (in miles) multiplied by the number of traffic lanes. The following exhibit gives examples for calculating lane miles for non-rail ROW. Exhibit 56: Calculating Lane Miles and Guideway Classifications Examples Solutions Example 1: There is a HOV facility ten miles long with one traffic lane running northbound and one traffic lane running southbound. It operates under HOV restrictions at all times. 10 miles for the northbound lane + 10 miles for the southbound lane = 20 lane miles, Exclusive HIB. Example 2: There is a reversible facility ten miles long with one traffic lane (operated northbound in the morning and southbound in the evening). During offpeak hours, it is open to all traffic. There is only one lane at a time, so the agency would report 10 lane miles, Controlled Access HIB. Example 3: A busway (exclusive to transit The agency would report 3 lane miles, vehicles at all times) is 3 miles long. Exclusive FG. Asset Inventory Data Requirements — 187 2026 NTD Policy Manual Rail Modes Transit agencies providing rail service are required to report data on guideway assets and facilities. Transit agencies must report miles of track, crossings, and specific types of guideway assets and power and signal equipment. For all rail modes, transit agencies report these data in the following three sections: • • • Guideway elements Power and signal elements Track elements (Special Work Assets) For each section below, agencies report the following: • Decade of construction – Agencies report either the percentage or quantity in an age group by decade of construction, ranging from pre-1940 to the present report year. • Expected service years when new – Agencies report the average number of service years for each element. Agencies may report their own expected service years specific to their agency’s conditions and current environment. • Transit agency capital responsibility – Agencies report the percentage for capital responsibility for each element reported. • Agency with shared responsibility (if applicable) – Agencies with shared responsibility must report the other agency that shares capital responsibility for each element. Guideway Elements For each guideway element, agencies must report the amount of track miles. Agencies must report on all track, including yard and sidetrack. 188 — Asset Inventory Data Requirements 2026 NTD Policy Manual Exhibit 57: Reporting Track Miles Example: An agency has capital responsibility to maintain a corridor of guideway that is one mile from point A to point B. Three track railways operate over the guideway. How would the agency report track miles for this section? Solution: The agency would report three track miles. Track miles are the combined length of all track railways, even if they are parallel. Guideway elements are reported according to the method of construction, as follows: • • • At-Grade o Ballast (including expressway) o In-Street/embedded Elevated o Retained fill o Concrete o Steel viaduct or bridge Below-Grade o Retained cut o Cut-and-cover tunnel o Bored or blasted tunnel o Submerged tube Agencies must report the age group of each guideway element. This can be reported as a percentage of the total for each element, or agencies may report age based on track miles for each age group. The age of each element should reflect the age of the foundation of the guideway such as the roadway or ballast. If the period of construction of an element spanned two age Asset Inventory Data Requirements — 189 2026 NTD Policy Manual groups, agencies should determine a reasonable and consistent split between the two age groups and report accordingly. If there is no reasonable basis for a split, the age group should reflect the end date of construction. If an element is reconstructed as new or has been renovated to the degree that its expected useful life is equivalent to the condition and useful life of a new element, agencies should report the date on which this renovation was completed. Splitting Guideway To mark the division between guideway categories, agencies divide at-grade guideway into “sections” with an endpoint wherever there is a station or a change in construction type. Power and Signal Elements As part of the transit guideway asset inventory, agencies are required to report power and signal elements used for their rail modes. Power signals and elements are listed below: • • • • • • • Substation building Substation equipment Third rail/power distribution Overhead contact system/power distribution Train control and signaling Fan Plants Pump Rooms Agencies report the count of fan plants and pump rooms under the Power and Signal section of the A-20 form. Fan plants are assets that assist with ventilation in underground systems. Pump rooms are assets throughout rail operations that help control water in underground systems. Similar to the other power and signal elements, agencies must report the Expected Service Years When New, Percent Agency Capital Responsibility, and Agency with Shared Responsibility (when applicable) for these new categories. Agencies also would report the decade of original construction or rebuild (when rebuilt as new). Agencies must report the quantity of substation buildings, fan plants, and pump rooms. Agencies report substations, fan plants, or pump rooms that comprise multiple buildings as one single entry under each applicable element, if the individual buildings or shells are working elements of the same substation, fan plant, or pump room. If the buildings 190 — Asset Inventory Data Requirements 2026 NTD Policy Manual serve different purposes and are not subcomponents of one operation, then the agency must count each individually. For other categories of power and signal elements, FTA does not require agencies to report the quantity; however, agencies must indicate whether or not they have these assets. Agencies that report Inclined Plane (IP) or CC modes should report the associated motors and cables under “Substation Equipment” under the “Power and Signal” section. Similar to guideway elements, agencies must report the age group for each power and signal element. This can be reported by quantity for each element or by percentage for each applicable age group. Track Elements Agencies must provide data on their track inventory. Linear assets are reported in three categories: Tangent, Curve, and Special Work Assets. Tangent and Curve track are reported in track miles, in the following categories: • • • • Tangent – Revenue Service Curve – Revenue Service Non-Revenue Service Revenue Track – No Capital Replacement Responsibility Special Work Assets are reported as the quantity of each category listed: • • • • • • • • • Single turnout Lapped turnout Single crossover Double crossover Grade crossing Intersection Rail crossing Slip switch Turntable Agencies report a count of turntables under the Track Elements section of the A-20 form. A turntable is a track element used to turn train cars in a different direction. This count should include turntables located in rail yards or other locations. To be consistent with other special track categories, agencies would report the Expected Service Years When New, Percent Agency Capital Responsibility, Decade Built, and Agency with Shared Responsibility (when applicable). Asset Inventory Data Requirements — 191 2026 NTD Policy Manual Single Turnout An assembly of track components that collectively permit two tracks to merge with each other. The primary components of a turnout are the frog and the switch. Lapped Turnout A lapped turnout is a special type of turnout in which the switch rails for a second turnout will be placed between the switch and the frog of the initial turnout. Lapped turnouts are used to achieve a more compact track layout in constrained locations, typically in a configuration that allows rail traffic to veer right or left in addition to proceeding straight ahead. 7 Single Crossover A single crossover consists of two turnouts positioned in two tracks that allow the vehicle to go from one track to the other. The two tracks are usually, but not always, parallel, and the turnouts are usually identical. Double Crossover A double crossover—sometimes called a scissors crossover—consists of two crossovers of opposite hand orientation superimposed upon each other. In addition to the four turnouts involved, a track crossing diamond is needed between the two main tracks. Engineering images from Transit Cooperative Research Program Report 155, Track Design Handbook for Light Rail Transit (2016). 7 192 — Asset Inventory Data Requirements 2026 NTD Policy Manual Grade Crossing An intersection where a roadway and a transit-exclusive rail right-of-way cross each other at the same level (at grade). Pedestrian crosswalks in stations are also included. This excludes driveways and parking lot entrances. Do not report grade crossings for street-running rail. Intersection An intersection or crossroad where street-running rail crosses in mixed traffic. This excludes driveways and parking lot entrances. Do not report intersections for non-street running rail. Rail Crossing Track crossings permit two tracks to cross each other. Track crossings are commonly called either crossing diamonds or simply diamonds due to shape. The intersecting angle between the two tracks can be 90 degrees or less, but rigid crossings under approximately 10 degrees are rare. If a track crosses two parallel tracks, as shown in the picture to the right, the agency should report two crossings. If there are two pairs of tracks that cross each other, the agency should report four crossings. Asset Inventory Data Requirements — 193 2026 NTD Policy Manual Slip Switch A slip switch superimposes two switches and curved closure rails on top of an elongated track crossing. A slip switch may be installed to switch a train from one track to another at a flat angle crossing when space constraints make it impossible to provide separate turnouts outside of the limits of the diamond. Both single and double slip switches are used in most transit operations. Agencies should not report switches if they are included as part of a single turnout or lapped turnout. Agencies should count each slip switch once, regardless of whether it is a single or a double slip switch. In cases where agencies use freight assets to provide public transportation, they are still required to report these assets to the NTD. Agencies that share capital responsibility for track with a freight provider or other private entity are also required to provide data on the amount of track under performance restrictions. In cases where agencies use freight assets to provide public transportation, they are still required to report these assets to the NTD. Agencies that share capital responsibility for track with a freight provider or other private entity are also required to provide data on the amount of track under performance restrictions. Turntable A turntable is a track element used to turn train cars in a different direction. This count should include turntables located in rail yards or other locations. 194 — Asset Inventory Data Requirements 2026 NTD Policy Manual Exhibit 58: Calculating Track Miles Example 1: This example shows one segment of track that is one mile long with service in two directions. How many miles of track can an agency report? Solution: Track is measured without regard to routes or direction of travel. Agencies report this as one mile of track. Example 2: This example shows a one-mile segment with inbound and outbound parallel tracks. How many miles of track should an agency report? Solution: Track is measured without regard to routes or direction of travel. Agencies report this as two miles of track. Performance Restriction Agencies are required to report total track miles under performance restriction for which they have capital responsibility. A performance restriction is defined to exist on a segment of rail fixed guideway when the maximum permissible speed of transit vehicles is set to a value that is below the guideway’s full-service speed. The performance restriction can be communicated through operating instructions, route signage, flaggers, or an agency’s dispatch system. Performance restrictions may result from a variety of causes, including defects, signaling issues, construction zones, maintenance work, or other causes. Performance restrictions must be recorded as of 9 a.m. on the first Wednesday of each month. If an agency does not operate at 9 a.m., they must record during the AM peak on the first Wednesday of each month. An annual average is reported to the NTD each year. Agencies must report performance restrictions by mode and TOS. While FTA does not collect the causes or circumstances behind each performance restriction in the Annual Report forms, agencies may include these in their narrative Asset Inventory Data Requirements — 195 2026 NTD Policy Manual report. Performance restrictions serve as the condition assessment for the infrastructure category that is calculated in annual targets. For more information on calculating performance restrictions, please reference the TAM Infrastructure Performance Measure Reporting Guidebook: Performance Restriction (Slow Zone) Calculation. Exhibit 59: Reporting Performance Restrictions Example: A transit agency is experiencing high temperatures during the summer months. The agency issues an advisory warning for all HR operators to reduce speed during the daylight hours. How should an agency report this? The transit agency would not report a performance restriction in this case. A performance restriction must be specific to a section of track. If the agency cannot pinpoint the sections of track that need to be under a performance restriction during extreme weather conditions, it would not be considered a true performance restriction. A transit agency has identified defects in several segments of their CR track. The agency is conducting maintenance on these segments but has lowered the permissible speed from 40 miles per hour (mph) to 25 mph. How would an agency report this? Solution: The transit agency would include these segments of track in their total for track under performance restrictions since the defects in the track have caused the service to operate at a lower speed than the full-service speed. Vehicles, Maintenance, and Fuel (Forms A-30 and A-35) All transit agencies reporting service data must provide information on revenue vehicles by mode and TOS. Rural Reporters provide less detailed data. Transit agencies must inventory all vehicles they use to provide public transportation that have not been sold or disposed of by the end of the fiscal year. Vehicles must be reported on the first fiscal year in which they are used in revenue service. This inventory identifies the vehicles in the total fleet and includes all revenue and service vehicles in the following situations: • • • • • Vehicles in operation (i.e., providing revenue service) Vehicles awaiting sale or disposal Vehicles out for long-term repair Vehicles in storage Vehicles retained as part of an FTA-approved emergency contingency plan 196 — Asset Inventory Data Requirements 2026 NTD Policy Manual For CR service, transit agencies must report data for both passenger cars and locomotives used to pull or push. Transit agencies report revenue vehicle inventory data by groups or fleets. Agencies must group vehicles into fleets if they are identical in all aspects, including vehicle type, manufacture year, model, funding source, etc. If a revenue vehicle fleet provides service for multiple modes or TOS, you must report the service on each applicable A-30 Form. To report shared fleets, first create the fleet for one mode and TOS, and then use the Add Existing Fleet button to add the fleet to the A-30 forms for the other modes and TOS that the service applies to. This will create a duplicate of the fleet and add the information to the second A-30 form. Keep the information for each copy of the fleet identical, including Miles This Year: Do not split the Miles This Year among the different A-30 forms. Revenue Vehicle Inventory Data (Form A-30) FTA collects the following data from transit agencies that report revenue vehicle inventory information: • • • • • • • • • • • • • • Agency Fleet Identification Vehicle type Number of vehicles in total fleet Number of active vehicles in fleet Dedicated fleet Vehicle length Seating capacity Year of manufacture Ownership Funding source Number of emergency contingency vehicles ADA-accessible vehicles ULB Fuel Type Agency Fleet Identification Transit agencies may report unique identifiers for each fleet in their inventory. This may be any characteristic or group identifier the agency uses to distinguish between vehicle fleets. Asset Inventory Data Requirements — 197 2026 NTD Policy Manual Vehicle Type Transit agencies must report the vehicle type for each fleet of vehicles. Please see the list of vehicle types below: Articulated Buses (AB) are extra-long (54 ft. to 60 ft.) buses with two connected passenger compartments. The rear body section is connected to the main body by a joint mechanism that allows the vehicles to bend when in operation for sharp turns and curves and yet have a continuous interior. Automated Guideway Vehicle (AG) is a vehicle used for Monorail/Automated Guideway mode (MG). Automobile (AO) is a passenger car up to and including station wagons in size. Excludes minivans and anything larger. Over-the-Road Bus (BR) is a bus characterized by an elevated passenger deck located over a baggage compartment. Bus (BU) is a rubber-tired passenger vehicle powered by diesel, gasoline, battery, or alternative fuel engines contained within the vehicle. Vehicles in this category do not include school buses or cutaways. Cable Car (CC) is a streetcar type of passenger vehicle operating by means of an attachment to a moving cable located below the street surface and powered by engines or motors at a central location not on board the vehicles. Cutaway (CU) is a transit vehicle built on a van or truck chassis by a second stage manufacturer. The chassis is purchased by the body builder, a framework is built for the body, and then the body is finished for a complete vehicle. For example, a truck chassis may be used as the base for a small transit bus. Cutaways typically seat 15 or more passengers and typically may accommodate some standing passengers. Double Decker Bus (DB) is a high-capacity bus having two levels of seating, one over the other, connected by one or more stairways. Total bus height is usually 13 to 14.5 feet, and typical passenger seating capacity ranges from 40 to 80 people. Ferryboat (FB) is a vessel for carrying passengers or vehicles over a body of water. The vessels are generally steam or diesel-powered conventional ferry vessels. They may also be hovercraft, hydrofoil, and other high-speed vessels. 198 — Asset Inventory Data Requirements 2026 NTD Policy Manual Heavy Rail Passenger Car (HR) is a rail car: • • • • With motive capability; Driven by electric power taken from overhead lines or third rails; Configured for passenger traffic; and Usually operated on exclusive ROW. Light Rail Vehicle (LR) is a rail car: • • • • With motive capability; Usually driven by electric power taken from overhead lines; Configured for passenger traffic; and Operated on exclusive ROW or on mixed-traffic streets. Inclined Plane Vehicle (IP) is a special type of passenger vehicle operating up and down slopes on rails via a cable mechanism. Minivan (MV) is a light duty vehicle having a typical seating capacity of up to seven passengers plus a driver. A minivan is smaller, lower, and more streamlined than a fullsized van, but it is typically taller and has a higher floor than a passenger car. Minivans normally cannot accommodate standing passengers. Commuter Rail Locomotive (RL) is a Commuter Rail (CR) vehicle used to pull or push CR passenger coaches. Locomotives do not carry passengers themselves. Commuter Rail Passenger Coach (RP) is a CR passenger vehicle not independently propelled and requiring one or more locomotives for propulsion. Commuter Rail Self-Propelled Passenger Car (RS) is a CR passenger vehicle not requiring a separate locomotive for propulsion. School Bus (SB) is a passenger vehicle, which is designed to carry more than ten passengers in addition to the driver. School buses are used primarily for transporting pre-primary, primary or secondary school students either to such schools from home or from such schools to home. Sports Utility Vehicle (SV) is a passenger vehicle usually built on a truck chassis. Most SVs are designed with a roughly square cross-section, an engine compartment, a combined passenger and cargo compartment, and no dedicated trunk. Most mid-size and full-size SVs have three rows of seats with a cargo area directly behind the last row of seats. Compact SVs and mini-SVs may have five or fewer seats. Trolleybus (TB) is a rubber-tired, electrically powered passenger vehicle operated on city streets drawing power from overhead lines with trolleys. Asset Inventory Data Requirements — 199 2026 NTD Policy Manual Aerial Tramway Vehicle (TR) is an unpowered passenger vehicle suspended from a system of aerial cables and propelled by separate cables attached to the vehicle suspension system. Engines or motors at a central location, not onboard the vehicle, power the cable system. Van (VN) is an enclosed vehicle having a typical seating capacity of 8 to 18 passengers and a driver. A van is typically taller and with a higher floor than a passenger car, such as a hatchback or station wagon. Vans normally cannot accommodate standing passengers. Vintage Trolley/Streetcar (VT) is a vintage or antique rail car originally manufactured before 1975, or a replica of this type of rail car that has been built more recently. The vehicles are typically operated in mixed-traffic ROW but may also operate on exclusive ROW. Appendix B, Asset Codes provides a quick reference for abbreviations the NTD uses on the Annual Report for vehicle type. Some transit agencies operate motor buses that look like trolleybuses. However, these replica trolleys do not share the same characteristics as true trolleybuses, such as drawing electrical power from overhead lines. If an agency operates replica trolleys, it must report the replicas as buses under the Bus (MB) mode. Number of Vehicles in Total Fleet Transit agencies must report the number of revenue vehicles in the total fleet at the end of the fiscal year. This total does not include supervisor or support vehicles. Total vehicles include both active and inactive vehicles held at the end of the fiscal year. Agencies report vehicles they sell or dispose of during their fiscal year and should indicate they have retired these vehicles. Inactive vehicles are not readily available for revenue service. They include vehicles that are: • • • • • In storage; Retained for emergency contingency purposes; Out of service for an extended period of time for major repairs; Awaiting sale or disposal; or Historic vehicles maintained for special events. Transit agencies add vehicles to the inventory of Total Vehicles the first year they are used in transit service. Active Vehicles should include only the vehicles available to 200 — Asset Inventory Data Requirements 2026 NTD Policy Manual operate in revenue service. Active vehicles include spare vehicles and vehicles temporarily out of service for routine maintenance and minor repairs. Because the number of active vehicles includes spares, the number of active vehicles is typically greater than the number of Vehicles Operated in Maximum Service (VOMS). Exhibit 60: Active and Inactive Vehicles -Vehicle Status Total Active Contingency Vehicles Vehicles Vehicles in Service X X - Spare Vehicles X X - Vehicles in Routine Maintenance/Minor Repairs X X - Vehicles in Rehabilitation/Major Repairs X - - Vehicles Awaiting Sale X - - Vehicles in Storage X - - FTA-Approved Contingency Vehicles X - X Vehicles Being Cannibalized for Parts - - - Vehicles Sold During Fiscal Year - - - Support Vehicles and Supervisor Vehicles - - - New Vehicles not yet in Service - - - Number of Active Vehicles in Fleet Transit agencies must report the number of active vehicles in the fleet at year-end. Active vehicles do not include emergency contingency vehicles. Asset Inventory Data Requirements — 201 2026 NTD Policy Manual If an agency were holding an entire fleet of vehicles until disposal, the agency would report the number of active vehicles for that fleet as zero. Dedicated Fleet FTA defines dedicated vehicles as vehicles used exclusively for public transit service. Transit agencies that report DO service must report all vehicles under dedicated fleets. In some cases, Purchased Transportation contractors do not use a dedicated fleet for public transit services. Transit agencies reporting this service must report such vehicles as non-dedicated. Transit agencies report limited data for non-dedicated fleets. Nondedicated fleets should encompass a representative sample of the vehicles used to provide the service. For Purchased Transportation – Transportation Network Company (TN) and Purchased Transportation – Taxi (TX) TOS, spares should not be included in this sample. Vehicle Length Transit agencies must report the vehicle length for each fleet of vehicles in feet. Seating Capacity The NTD captures seating capacity for each vehicle fleet. This is the number of seats onboard the vehicle and does not include the driver’s seat except for Vanpool where the driver is typically a passenger. Manufacturers generally cite this information in the specification of the vehicle. Sometimes agencies will purchase a vehicle with the capacity to add more seats as needed. For example, the vehicle may have a potential seating capacity of 15 but may only have 12 seats installed. The agency reports the full potential seating capacity on the A-30 form. In this way, the agency will not have to update the A-30 form every time they add or remove seats. Year of Manufacture Transit agencies must report the year of manufacture for the vehicles. The year of manufacture is the year that the vehicles were built, not the model year. 202 — Asset Inventory Data Requirements 2026 NTD Policy Manual Exhibit 61: Year of Manufacture vs. Model Year Example: A fleet of 20 buses is manufactured in 2025. The model year of the 20 buses is 2026. What is the year of manufacture for purposes of NTD reporting? Solution: Report the year of manufacture as 2025, as this is the year in which the vehicles were built. Ownership Transit agencies must indicate what type of entity owns the revenue vehicles and the ownership type. Ownership types include the following: • • • • • • • • Owned outright by a public agency Owned outright by a private entity True lease by a public agency True lease by a private entity Lease under a lease purchase agreement by a public agency Lease under a lease purchase agreement by a private entity Leased or borrowed from related parties by a public agency Leased or borrowed from related parties by a private entity Owned Outright Owned outright indicates that a public agency or private entity owns the vehicles. Owned outright also includes safe harbor leasing agreements where only the tax title is sold. True Lease Under a true lease the public agency or private entity does not own the vehicle. Typically, at the end of the lease, the entity leasing the vehicle returns it to the leasing company. When the public agency or private entity returns the leased vehicle, it often enters into a new lease agreement, usually for a new vehicle. In some cases, true leases include the option to purchase the vehicle at the end of the lease. When the agency buys the vehicle, vehicle ownership becomes owned outright. Public transit agencies generally do not enter into true leases for revenue vehicles. However, should a transit agency enter into a true lease with a private entity for a Vanpool program, they should report the arrangement as a true lease. If the agency Asset Inventory Data Requirements — 203 2026 NTD Policy Manual does not have a true lease, they should report the vehicles as owned outright by a private entity. Lease Purchase Agreement Under a lease purchase agreement, the public agency or private entity acquires the vehicle by making all lease payments. The public agency or private entity owns the vehicle when they make all payments, at which the ownership type changes to owned outright. Leased or Borrowed from Related Parties Leased or borrowed from related parties usually involves two government entities. Sometimes, another public agency (e.g., a State) owns the vehicles and either leases them or provides them at no cost to the transit agency (e.g., local recipient). Please see Appendix B, Asset Codes, for the acronyms the NTD uses on the Annual Report for ownership type. Funding Source Agencies must indicate the funding source used to purchase or lease vehicles using the following options: • • • • • • Urbanized Area Formula Program (§ 5307) Formula Grants for Rural Areas (§ 5311) Enhanced Mobility of Seniors and Individuals with Disabilities (§ 5310) Other Federal funds Non-Federal public funds Non-Federal private funds. In cases where multiple sources are used, select Federal funds first. If no Federal funds were used, select public funds, then private funds. Please see Appendix B, Asset Codes, for the abbreviations the NTD uses on the Annual Report for funding sources. Number of Emergency Contingency Vehicles FTA normally requires that agencies dispose of vehicles when they replace them with FTA-funded vehicles. However, FTA may permit a transit agency to keep the vehicles in 204 — Asset Inventory Data Requirements 2026 NTD Policy Manual an inactive fleet to be used in the event of natural disasters. Agencies must request FTA approval of an Emergency Contingency Plan for keeping replaced vehicles. Agencies must report the number of vehicles in an approved FTA Emergency Contingency Plan. They must report the emergency contingency vehicles as an inactive fleet. ADA-Accessible Vehicles Agencies must identify active vehicles that meet ADA requirements for accessibility. Useful Life Benchmark ULB is the expected life cycle of a capital asset for a particular transit agency’s operating environment, or the acceptable period of use in that environment. Agencies must report a ULB for all fleets for which they have capital replacement responsibility. FTA has outlined default ULBs for each vehicle type. If a transit agency selects ULBs that differ from FTA’s default values, the NTD analyst may request supporting documentation. Please see the table below for default ULBs for common vehicle types. Exhibit 62: Revenue Vehicle Default ULBs Vehicle Type Default ULB (in years) Articulated Bus (AB) 14 Automated Guideway Vehicle (AG) 31 Automobile (AO) 8 Over-the-road Bus (BR) 14 Bus (BU) 14 Cable Car (CC) 112 Cutaway Bus (CU) 10 Double Decker Bus (DB) 14 Ferryboat (FB) 42 Asset Inventory Data Requirements — 205 2026 NTD Policy Manual Vehicle Type Default ULB (in years) Heavy Rail Passenger Car (HR) 31 Inclined Plane Vehicle (IP) 56 Light Rail Vehicle (LR) 31 Monorail Vehicle (MO) 31 Minivan (MV) 8 Commuter Rail Locomotive (RL) 39 Commuter Rail Passenger Coach (RP) 39 Commuter Rail Self-Propelled Passenger Car (RS) 39 School Bus (SB) 14 Sports Utility Vehicle (SV) 8 Trolleybus (TB) 13 Aerial Tramway (TR) 12 Van (VN) 8 Vintage Trolley/Streetcar (VT) 58 Fuel Type Agencies report fuel types for both Dedicated and Non-Dedicated fleets. Common fuel types include traditional fuels, such as: • • Diesel; and Gasoline. Fuel types also include alternative fuels, such as: • • • • • Compressed natural gas; Electric battery; Ethanol; Liquefied petroleum gas (propane); Liquefied natural gas; 206 — Asset Inventory Data Requirements 2026 NTD Policy Manual • • • • • Kerosene; Biodiesel; Bunker fuel; Hydrogen cell; and Methanol. If none of the energy choices are appropriate, you must select Other Fuel (OR). If you select OR, use the text box in the form to describe what type of energy the revenue vehicles use. For additional details on fuel types, please refer to the Energy Consumption section of this manual. Capital Responsibility for Revenue Vehicles Transit agencies indicate whether they have capital responsibility for each revenue vehicle fleet. If the transit agency leases the vehicles but must pay a certain percentage annually to eventually own the assets, such as lease-to-own arrangements, the agency should report the status of capital responsibility as of the end of the fiscal year. In the case of leased or borrowed from related party agreements, the lessee does not have to report ULB for these assets, as they do not have capital responsibility. It is typically the lessor that would report this condition assessment. Agencies that have true leases are not required to report ULB for these revenue vehicles since the agency does not have capital responsibility. Autonomous Vehicle Fleets Transit agencies indicate whether fleet vehicles are autonomous. An automated or autonomous vehicle is “a vehicle that can itself perform all driving tasks and monitor the driving environment in certain circumstances.” Revenue Vehicle Inventory – Additional Requirements for Urban Reporters Full and Reduced Reporters operating in urbanized areas (UZAs) must also report the following, by fleet: • • • • • Year of rebuild Manufacturer Model Standing capacity Total miles on active vehicles Asset Inventory Data Requirements — 207 2026 NTD Policy Manual • Average Lifetime Miles per active vehicle Year and Type of Last Renewal Transit agencies must report the year of renewal and type of renewal for the vehicles, if applicable. An agency must report the year of renewal if they perform work on a vehicle to extend its useful life or ensure the useful life is reached. The following renewal types must be reported: • • Mid-Life Vehicle Overhaul Life-Extending Rebuild Mid-Life Vehicle Overhaul is the systematic replacement or upgrade of vehicle systems with a useful life less than the useful life of the entire vehicle in a programmed manner. Overhaul is performed as a planned or concentrated preventive maintenance activity and is intended to enable the vehicle to perform to the end of the original useful life. Life-Extending Rebuild is a capital activity associated with rolling stock that occurs at or near the end of a unit of rolling stock’s useful life. This results in an extended useful life for the unit consistent with the extent of the rebuild. For example, an agency may rebuild a bus with a useful life of 12 years to extend its useful life to 17 years. If an agency rebuilds a portion of a vehicle fleet that they report to the NTD, they must divide the fleet and report the rebuilt vehicles separately. Agencies can only group vehicles into a fleet on the Annual Report if the vehicles are identical. Agencies should not update the original funding source in the event of a rebuild. Manufacturer Agencies should report the company that manufactured the vehicle. Some vehicles may have more than one manufacturer. For example, cutaway vehicles have two manufacturers: the manufacturer of the chassis and the manufacturer of the body. Transit agencies must report the manufacturer of the body. Do not report a company that installed a wheelchair lift or ramp if they did not remake the entire body of the lift/ramp. Please see Appendix B, Asset Codes, for the acronyms the NTD uses on the Annual Report for manufacturer type. 208 — Asset Inventory Data Requirements 2026 NTD Policy Manual Model Transit agencies must report the model name that the vehicle manufacturer provides. The Vehicle Identification Number (VIN) is not the model. Exhibit 63: Manufacturer vs. Model Example: Transit Agency A has a fleet of cutaway vehicles built on Ford F-350 chassis. The bodies were manufactured by El Dorado. El Dorado lists the vehicles as being Aerotech models. What does the agency report as the manufacturer and the model? Solution: The agency must report the body manufacturer. Transit Agency A reports El Dorado as the manufacturer and Aerotech as the model. Standing Capacity Transit agencies must report the standing capacity of the vehicle fleet. This is the maximum number of people that a transit agency allows (by policy) to stand on the vehicle at one time. If local policy prohibits standing, the agency will report zero for standing capacity. In the unlikely event that there is no local policy on the maximum number of standees, the agency should report the rated standing capacity as provided by that vehicle’s manufacturer. Total Miles on Active Vehicles Agencies must report the total miles each vehicle fleet was driven during the fiscal year. The total miles on active vehicles include the following: • Actual Vehicle Miles (including deadhead and revenue miles) • The other miles incurred or driven during the reporting period such as mileage from: o Operator training; and o Moving vehicles between and within maintenance facilities/garages. Average Lifetime Mileage per Active Vehicle Transit agencies must report the Average Lifetime Miles on their vehicles at the end of the fiscal year. Asset Inventory Data Requirements — 209 2026 NTD Policy Manual Average Lifetime Miles are the average mileage, since the date of manufacture, on active vehicles at fiscal year-end. Average Lifetime Miles always begin with the original date of manufacture, even if an agency has rebuilt a vehicle. Average Lifetime Miles are optional for Ferryboat modes. Exhibit 64: Total Miles and Average Lifetime Mileage per Active Vehicle Example: A transit agency operates Bus service with a fleet of eight vehicles. The odometer/hubometer readings for each vehicle and the vehicle status at fiscal year-end (FYE) 2026 are below. All buses have the same vehicle type, fuel type, ownership code, funding source, year of manufacture, manufacturer code, model number, and capacity (seating and standing). How does the agency report Total Miles During the Period and Average Lifetime Miles per Active Vehicle? Vehicle Number Odometer Reading at 2025 Fiscal Year-End Odometer Reading at 2026 Fiscal Year-End Mileage During 2026 Fiscal Year Status at 2026 Fiscal Year-End 1 35,005 72,188 37,183 In revenue operation 2 47,410 98,442 51,032 In revenue operation 3 20,115 25,776 5,661 Out for six weeks for body work 4 140,020 190,290 50,270 In revenue operation 5 38,732 68,333 29,601 Out for six weeks for body work 6 150,043 155,747 5,704 Emergency contingency vehicle 7 40,555 79,676 39,121 In revenue operation 8 30,080 60,045 29,965 Spare used in operation 210 — Asset Inventory Data Requirements 2026 NTD Policy Manual Solution: Determine active vehicles at 2026 FYE: Vehicles 1, 2, 4, 7, and 8 are active vehicles at FYE (includes vehicles currently in revenue operation and temporarily out of service for routine preventive maintenance). Vehicles 3, 5, and 6 are not part of the active fleet. Calculate and report average lifetime mileage per active vehicle and total mileage on active vehicles during the period: Average lifetime mileage per active vehicle: Total mileage on active vehicles during period: Revenue Vehicle Inventory – Additional Requirements for Rail Mode Operators Full Reporters operating rail modes must also report the following, by rail mode fleet (including passenger car fleets). Agencies do not report these data points for rail systems subject to Federal Railroad Administration (FRA) safety oversight, such as Commuter Rail systems. Total Vehicles with Event Data Recorders Report the total number of fleet vehicles equipped with event data recorders according to IEEE 1482.1 standard. Total Vehicles with Emergency Lighting System Design Report the total number of fleet vehicles with lighting systems that meet the minimum performance criteria for emergency lighting specified by American Public Transportation Association (APTA) RT-S-VIM-20-10 standard. Total Vehicles with Emergency Signage Report the total number of fleet vehicles with emergency signage that meet the minimum performance criteria for the design of emergency signage specified by APTA RT-S-VIM-021-10 standard. Asset Inventory Data Requirements — 211 2026 NTD Policy Manual Total Vehicles with Low-Location Emergency Path Marking Report the total number of fleet vehicles with systems that meet the minimum performance criteria for low-location exit path marking specified by APTA RT-S-VIM022-10 standard. Energy Consumption: Full Reporter Requirements This section applies to Full Reporters only. Full Reporters must provide data on the amount of energy that they use to propel their revenue vehicles. Full Reporters must report this information for all modes and TOS except for the TX and TN TOS. The NTD reporting system provides energy choices for rail and non-rail modes. If none of the energy choices fit, agencies must select OR. If agencies select OR, FTA requires documentation of what type of energy the revenue vehicles use. Agencies that use a fuel mixture must report the amount of fuel consumed in each category. When vehicles are shared across modes and TOS, agencies should track the fuel used by each mode/TOS independently if possible. When this is not possible, agencies should allocate the fuel used across modes and TOS using a reasonable method, such as vehicle miles. Do not double-report energy consumption by reporting the same fuel as having been used in both modes/TOS. Rail Modes FTA classifies rail propulsion methods by the following energy types: • • • • • • Kilowatt hours of propulsion power (EP) Gallons of diesel fuel (DF) Gallons of biodiesel (BD) Gallons of liquefied petroleum gas (LPG) (LP) Gallons of liquefied natural gas (LNG) (LN) Gallons of other fuel (OR) Non-Rail Modes Non-rail revenue vehicles may use the following energy types: 212 — Asset Inventory Data Requirements 2026 NTD Policy Manual • • • • • • • • • • • • • • Kilowatt hours of propulsion power (EP) Kilowatt hours to charge batteries (EB) Gallons of diesel fuel (DF) Gallons of biodiesel (BD) Gallons of gasoline (GA) Gallons of liquefied petroleum gas/propane (LPG) (LP) Gallons of liquefied natural gas (LNG) (LN) Gallons of methanol (MT) Gallons of ethanol (ET) Gallons of compressed natural gas (CNG) (CN) Gallons of bunker fuel (low grade of diesel fuel often used in ferryboat operations) (BF) Gallons of kerosene (KE) Gallons of Other Fuel (OR) Gallons of hydrogen (HY) Please see Appendix B, Asset Codes, for the acronyms the NTD uses on the Annual Report for fuel types. Hybrid Vehicles Hybrid vehicles consume liquid fuel as their primary energy source and supplement the combustion engine with an electric motor charged by the motion of the vehicle. If agencies use hybrid vehicles, they must report the primary fuel source (typically gasoline or diesel). Dual Fuel A vehicle that uses more than one source of energy is called dual fuel. This includes plug-in hybrids that consume both liquid fuel and electricity from an external outlet. It does not include hybrids that charge their batteries using systems onboard the vehicle. For dual fuel vehicles, agencies should report both fueling types (e.g., gasoline and electric battery for a plug-in hybrid). Compressed Natural Gas/Hydrogen Conversion If an agency uses CNG, the agency must report the fuel in gallon equivalents of either gasoline or diesel fuel, as applicable, based on what type of fuel the revenue vehicle would use if it were not powered by CNG. Transit agencies should contact the supplier Asset Inventory Data Requirements — 213 2026 NTD Policy Manual of the CNG for the correct conversion factors. If an agency cannot obtain the conversion factor from the supplier, they can use the exhibit below. Biodiesel Fuel If an agency has a vehicle fleet that uses biodiesel fuel, they should report the fuel type as diesel fuel. Under the energy consumption section, agencies may provide detail on the blends of biodiesel (e.g., B5, B20) used in the optional field. Exhibit 65: Compressed Natural Gas Conversion Factors 1 therm = 100,000 British Thermal Units (BTU) Gallon equivalents of diesel (#2 grade) = Number of BTU / 138,000 Gallon equivalents of gasoline = Number of BTU / 114,000 Gallon equivalent of gasoline = 5.66 pounds Gallon equivalent of diesel (#2 grade) = 6.384 pounds Exhibit 66: Compressed Natural Gas Conversion Examples Examples Solutions Example 1: A transit agency has one small bus for Demand Response (DR) service that uses CNG fuel. It buys 5,000 therms of CNG. The transit agency decides that if the bus was not using CNG the most likely fuel used would be DF. The energy supplier reports that their conversion rate is 1.42 therms to 1 diesel gallon equivalent. 5,000 therms / 1.42= 3,521 equivalent gallons of DF Example 2: A transit agency has one eight-passenger van for DR service that uses CNG fuel. It buys 600 pounds of CNG. The transit agency decides that if the van was not using CNG, the most likely fuel used would be gasoline (GA). The energy supplier does not provide a conversion factor. 600 pounds / 5.66 pounds per gallon equivalent = 106 equivalent gallons of GA) 214 — Asset Inventory Data Requirements 2026 NTD Policy Manual Vanpool: Estimating Fuel Usage and Cost The best way to collect data on fuel usage and cost is to use a fuel card program that automatically sends these data to the agency. However, many Vanpool operators rely on drivers’ reports for their data on fuel usage and cost. These reports can be unreliable and result in poor data quality. Thus, some Vanpool operators may wish to estimate these data instead. The following method for estimating these data would be acceptable for reporting to the NTD. 1. Determine the fuel efficiency of each vehicle group in the Vanpool fleet. Agencies should group together vehicles that are known to have the same fuel efficiency. Agencies must have a separate fuel efficiency calculation at least for each make/model of vehicle in their fleet. In some cases, vehicles of the same make/model, but different years may be grouped together. However, if the model changed significantly between model years (e.g., the 2012 model has a bigger engine than the 2011 model) agencies cannot group these years of vehicle together. Manufacturer’s specifications of fuel efficiency tend to be overly optimistic. Instead, agencies must use their own data to determine fuel efficiency. The agency should use at least one month of reliable data on miles traveled and fuel used during regular Vanpool service to calculate fuel efficiency rates. 2. Track the miles traveled by each vehicle. 3. Divide miles traveled by fuel efficiency to estimate fuel used. 4. Use externally available data to estimate the cost of fuel per gallon. There are several websites such as gasbuddy.com and fuelgaugereport.aaa.com that publish reports on fuel prices by State and city. Agencies should use one of these sources to determine average fuel cost per gallon. Agencies must use data that are updated at least every month, and that break down prices geographically at least by State. Agencies may use a finer level of detail than this. 5. Separate out fuel taxes from fuel cost. Several online sources publish these data. Fuel taxes are usually applied on a per-gallon basis. 6. Multiply fuel used by cost per gallon to estimate fuel cost. Agencies should make sure to use both fuel used and cost per gallon data by month and region, or a finer level of detail. 7. Multiply fuel used by tax per gallon to estimate tax cost. Asset Inventory Data Requirements — 215 2026 NTD Policy Manual Exhibit 67: Estimating Fuel Usage and Cost for Vanpool Example: A transit agency operates a three-vehicle Vanpool for one month in February 2026, in the state of New Virginia. Two vehicles are the same make/model/year, and the third vehicle is distinct. The agency divides these vehicles into vehicle Group A and vehicle Group B. Solution: 1. The agency collected the following information during the months when the transit agency received regular, reliable reports from the drivers: Group A has traveled 2,000 miles and used 150 gallons of gasoline. Group B has traveled 1,200 miles and used 80 gallons of gasoline. Calculate the fuel efficiency for each group: • • Group A: 2000 miles ÷ 150 gallons = 13.3 mpg Group B: 1200 miles ÷ 80 gallons = 15 mpg In February 2026, Group A travels 1,600 vehicle miles, including 100 miles for personal use. Group B travels 900 vehicle miles, with no personal use. This means 1,500 and 900 miles are reported in the NTD. The transit agency divides the miles travelled by the fuel efficiency to estimate the fuel used. • • • Group A: 1,500 miles ÷ 13.3 mpg = 112.78 gallons gasoline Group B: 900 miles ÷ 15 mpg = 60 gallons gasoline Total: 112.78 gallons + 60 gallons = 172.78 gallons of gasoline The transit agency determines that average fuel cost in New Virginia for February 2026 is $2.284 per gallon of regular gasoline. Federal tax is $0.184 per gallon of gasoline. According to New Virginia’s government website, their State tax is $0.162 per gallon of gasoline. Thus, the total tax per gallon is: • • Total: $0.184 + $0.162 = $0.346 tax per gallon Fuel cost only: $2.284 − $0.346 = $1.938 fuel cost per gallon The transit agency uses the average fuel cost determined in step 5 to calculate the cost of fuel used by their vehicles. • 172.78 gallons × $1.938 = $334.85 spent on fuel during February 2026. The transit agency determines total tax on fuel as follows: 216 — Asset Inventory Data Requirements 2026 NTD Policy Manual • 172.78 gallons × $0.346 = $59.78 spent on tax during February 2026. The transit agency reports 172.78 gallons of gasoline used, $334.85 spent on fuel, and $59.78 spent on fuel taxes. Service Vehicle Inventory (Form A-35) Transit agencies must report the number of service vehicles in the total fleet at the end of the fiscal year. Agencies must only report service vehicles for which they have capital replacement responsibility. Transit agencies are required to report data on service vehicles, or vehicles that do not carry passengers. Agencies report service vehicle inventory data by groups or fleets. Agencies should group vehicles into fleets if they are identical in all aspects, including vehicle type, manufacture year, primary mode, etc. Service vehicles must not be used in revenue service to be reported on the A-35. Service vehicles must be self-propelled, and either be road-worthy or be major pieces of construction equipment to be reportable to the NTD. Examples of reportable service vehicles include automobiles used by supervisors or maintenance staff, wreckers, tow trucks, work trains, tampers, diggers, etc. Flatbed train cars, golf carts, and forklifts are not considered reportable service vehicles. If an agency uses service vehicles that are pulled from a non-dedicated pool of agency owned vehicles that are not specific (or assigned) to transit, the agency should report a representative sample fleet of vehicles they typically use to support service. Service Vehicle Inventory Data The NTD collects the following data on service vehicles: • • • • • • • • • Vehicle Type Primary Mode Secondary Mode(s) Total Vehicles ULB Year of Manufacture Transit Agency Capital Responsibility Estimated Cost Year Dollars of Estimated Cost Asset Inventory Data Requirements — 217 2026 NTD Policy Manual Vehicle Type Service Vehicles can be categorized into three vehicle types: • • • Automobiles – Passenger cars, including station wagons. Excludes SUVs (crossovers and traditional SUVs), vans, minivans, and pickup trucks. Trucks and Other Rubber-Tired Vehicles – A self-propelled motor vehicle designed for the transportation of property or special purpose equipment or passengers. This vehicle category includes heavy-duty rubber-tired vehicles as well as pickup trucks, vans, SUVs (crossovers and traditional SUVs), and minivans. Steel Wheel Vehicles – In rail systems, these are vehicles with a specially designed cast or forged steel. This essentially cylindrical element rolls on the rail, carries the weight, and provides guidance for rail vehicles. Steel wheel vehicles exclude vehicles that are equipped for both road (rubber tires) and rail. Modes Agencies must report a primary mode for each fleet. If service vehicles are used across multiple modes, the agency must report one mode as the primary and then indicate the secondary modes for each fleet. Total Vehicles Transit agencies must report the number of service vehicles in the total fleet at the end of the fiscal year. Total vehicles include both active and inactive vehicles held at the end of the fiscal year. Useful Life Benchmark ULB is the expected life cycle of a capital asset for a particular transit agency’s operating environment, or the acceptable period of use in service within that environment. FTA has outlined default ULBs for service vehicle types. If a transit agency selects ULBs that differ from FTA’s default values, the agency must submit documentation supporting their agency specific ULBs for approval. Please see the table below for default ULB’s for service vehicle types. 218 — Asset Inventory Data Requirements 2026 NTD Policy Manual Exhibit 68: Service Vehicle Default Useful Life Benchmarks Vehicle Type Default ULB (in years) Automobile (AO) 8 Trucks and Other Rubber Tire Vehicles 14 Steel Wheel Vehicles 25 Year of Manufacture Transit agencies must report the year of manufacture for the vehicles. The year of manufacture is the year that the vehicles were built, not the model year. Capital Responsibility for Service Vehicles Transit agencies report service vehicle fleets for which they own or have direct capital responsibility. Agencies report the degree of capital responsibility for each fleet as a percentage. If the transit agency leases the vehicles but must pay a certain percentage annually to eventually own the assets, such as lease-to-own arrangements, the agency should report the value for capital responsibility as of the end of the fiscal year. Estimated Cost For each service vehicle fleet, agencies must report the full cost to replace the fleet with a comparable set of vehicles. A reasonable estimate should reflect the current asset type, allowing for moderate increases in cost due to inflation or improvements in technology. The field should not reflect planning, but rather actual current estimated cost. The cost estimate should include “soft costs” such as unallocated contingencies or finance charges. The dollar figure should represent the agency’s most recent estimate of the full cost to replace these assets. If no recent cost estimate has been developed, then the agency may report the original cost of the asset. Year Dollars of Estimated Cost Agencies are required to report the year corresponding to dollar value reported for estimated cost for each fleet. Asset Inventory Data Requirements — 219 2026 NTD Policy Manual RESOURCE DATA REQUIREMENTS Employees (Form R-10) A summary of how to collect and report employee work hours Maintenance Performance (Form R-20) A summary of how to collect and report revenue vehicle mechanical system failures 220 — Resource Data Requirements 2026 NTD Policy Manual Employees (Form R-10) Full Reporters provide employee data for Directly Operated (DO) services only. These agencies must report two employee data items: the hours that all employees work during the year and the number of employees at the end of the year. Transit agencies report data by type of employee (full-time vs. part-time and operators vs. non-operators) and labor classification (operating and capital). Type of Employees FTA defines an employee as a person whose salary the agency reports under the Labor object class (Salaries and Wages). Typically, this means that the transit agency writes the payroll checks and provides an Internal Revenue Service Form W-2: Wage and Tax Statement for the employee. People that a temporary employment agency employs are not employees of the transit agency. Transit agencies may have two different types of employees: full-time and part-time. Transit agencies must categorize employees by full-time and part-time based on local policy. Generally, human resource departments use these definitions to classify each employee. Full-time employees typically work a minimum number of hours, such as at least 30 hours per week or 1,500 hours per year. Full-time employees usually receive a full benefits package. Full-time employees working part of their time in a function or mode are not part-time employees. For example, a full-time mechanic may repair Bus (MB) and Demand Response (DR) vehicles. The transit agency must report that mechanic as a full-time worker for both Bus and DR modes. Part-time employees work less than the minimum number of hours required for full-time employees and usually do not receive benefits. Often, agencies pay part-time employees at a lower rate than full-time employees. Transit agencies must also categorize employees as operators and non-operators. Operators are employees whose primary responsibility is the operation of revenue vehicles. This includes drivers, conductors, and ferryboat crews. Non-operators are employees whose primary responsibility does not include the operation of revenue vehicles. A few examples are mechanics, schedulers, and managers. Resource Data Requirements — 221 2026 NTD Policy Manual In some cases, employees may perform work outside their primary responsibilities. For example, an operator on light duty may answer phones in the customer service office. This person is still considered an operator, so their hours are reported as an operator, but in the General Administration function rather than Vehicle Operations. Exhibit 69: Who Is an Employee? The following persons would be considered employees: An individual who has completed the scheduled assignment. An individual on extended sick leave. An individual temporarily disabled and assigned to another position. An individual who has left the transit agency through separation or retirement but who continues to receive a paycheck from the transit agency and whose position has not been refilled. An individual on a paid leave of absence. An individual on an unpaid leave of absence of a prolonged duration, as long as the employee is retained on the benefits program and retains job security rights. The following persons would NOT be considered employees: An individual working temporarily on a service contract (expense object class (5020) services). An individual employed by an entity, either private or public, that has a contract with the transit agency to perform specific services (e.g., management services, clerical). An individual under contract to another company but working on the transit agency’s premises (e.g., temporary clerical services). Employee Work Hours and Actual Person Counts Transit agencies must collect employee work hours and an actual person count. Employee work hours include all work performed during the report year. The actual person count of employees only includes employees at the end of the fiscal year. Employee Work Hours Employee work hours are the total hours an agency’s employees worked during the fiscal year. Agencies may hire new employees, or existing employees may leave during 222 — Resource Data Requirements 2026 NTD Policy Manual the year. Regardless of when employees begin or leave their jobs, transit agencies must report the total work hours to the NTD. Transit agencies may determine employee work hours from payroll records. Transit agencies must report the actual work hours for each employee. In some cases, employees working overtime may receive a pay rate of 1.5 times the normal rate. In these situations, transit agencies must report the actual hours worked, not the equivalent number of straight-time pay hours. For example, a driver works 10 hours and is paid the equivalent of 11 straight-time pay hours (8 + (1.5 × 2) = 11). The agency should report 10 actual work hours for this driver. Exhibit 70: Hours Worked Example: A transit agency has a full-time employee. The agency paid the employee for 2,080 hours of work. Of the 2,080 hours, she spent 80 hours on vacation, 24 on sick leave, 40 on holidays, and 16 on personal leave. The remaining 1,920 was her time actually working. How many hours should the transit agency report? Solution: The agency must report the hours actually worked: 1,920. Work hours are typically less than the total hours paid by agencies to their employees. Transit agencies may pay employees for hours associated with fringe benefits, such as holiday time and sick leave. For example, agencies may pay a full-time employee for approximately 2,080 total hours in a report year. However, the actual work hours may be 1,700 to 1,800 of the 2,080 hours. Actual Person Count Transit agencies must report the actual person count of employees as of the end of the fiscal year. This is typically straightforward; however, transit agencies may encounter unique situations, such as when an employee is on a paid leave of absence at the end of the year. Transit agencies must report the total number of hours worked during the year, but the actual person count should only include personnel receiving paychecks at the agency’s fiscal year-end. Allocation of Persons and Hours Transit agencies must allocate work hours and person counts among labor classifications and modes if an employee works on more than one of the following: Resource Data Requirements — 223 2026 NTD Policy Manual • • • Functions Modes Types of service (TOS) Payroll records should enable a transit agency to allocate hours using a reasonable and consistent approach from year to year. Transit agencies must report employees to two decimal places (e.g., an employee spending 33 percent of their time on bus vehicle operations should be 0.33 employees under MB Vehicle Operations). Exhibit 71: Work Hours and Allocated Person Count Example: A transit agency has a full-time employee who performs vehicle maintenance on both DO and Purchased Transportation (PT) services. How should the agency report the data? Mode Type of Service Full-Time NonOperator Work Hours DR DO 900 DR PT 600 MB PT 300 Total 1,800 Solution: Prorate the employee using the number of hours worked per mode. Type of Mode Service Full-Time NonCalculation of Operator Work Employee Hours Full-Time NonOperator Count DR DO 900 900 ÷ 1,800 0.50 DR PT 600 600 ÷ 1,800 0.30 MB PT 300 300 ÷ 1,800 0.20 Total 1,800 1.00 The employee works 50 percent of their time on DR/DO, 30 percent on DR/PT, and 20 percent on MB/PT. The agency does not report the data associated with the DR/PT or MB/PT service. Therefore, the agency reports half an employee (0.5) and the 900 hours worked under DR/DO. 224 — Resource Data Requirements 2026 NTD Policy Manual Labor Classification FTA classifies labor into two categories: operating and capital. Operating Labor FTA defines operating labor as the personnel necessary to carry out the day-to-day requirements for providing transit service. Transit agencies report operating labor in four functions: • • • • Vehicle operations Vehicle maintenance Facility maintenance General administration The Uniform System of Accounts (USOA) outlines these functions. For more information, see the USOA guide (available on the NTD website). Capital Labor Capital labor is the personnel involved in the purchase of equipment (e.g., buses, shelters) and construction of facilities (e.g., garages, guideway, stations). The work activities for capital labor are design and engineering, purchase, land acquisition/relocation, construction, rehabilitation, and management of capital grants and projects. Maintenance Performance (Form R-20) This section applies to Full Reporters only. Taxi and Transportation Network Company TOS do not provide maintenance performance (e.g., mechanical system failure) data. Full Reporters must provide data on mechanical system failures for revenue vehicles. Revenue vehicle system failures are mechanical problems that occur when: • • A vehicle does not complete its scheduled revenue trip, or A vehicle does not start its next scheduled revenue trip. A transit agency must count each system failure as it occurs, even if the agency immediately substitutes another vehicle and no revenue service is lost. Additionally, an Resource Data Requirements — 225 2026 NTD Policy Manual agency must report a failure even if the agency later determines there is no actual problem with the vehicle. For rail modes, count failure of any passenger car that is part of a train as a mechanical failure, even if the train continues in service. In this situation, a transit agency should close the car and require their passengers to ride in other cars. Disruptions caused by a traffic collision, natural disaster, or vandalism are not considered mechanical failures. The NTD only collects data on mechanical failures onboard the transit vehicle. Do not report failures of systems off of the vehicle, or on service (non-revenue) vehicles. For electrically propelled services, do not count failures of off-vehicle power or signaling systems. Do not include mechanical failures that occur in the yard or grounds of the maintenance facility during pull-out operations in the count of mechanical failures. The count of mechanical failures starts after a revenue vehicle departs from the yard or grounds of the maintenance facility. FTA separates system failures into the following categories: • • Major mechanical system failures are those that limit actual vehicle movement or create safety issues Other mechanical system failures Major Mechanical System Failures Major mechanical system failures are failures of some mechanical element of the revenue vehicle not caused by a collision, natural disaster, or vandalism and a vehicle from completing or starting a scheduled revenue trip because actual movement is limited or because of safety concerns. Examples of major bus failures include breakdowns of the following: • • • • Brakes Doors Engine cooling systems Steering, axles, suspension 226 — Resource Data Requirements 2026 NTD Policy Manual Agencies must classify a failure as major if it results in a safety hazard or if the vehicle is disabled. This means that a major mechanical system failure does not have to be expensive or difficult to repair in order to meet the definition; it could be inexpensive or easy to repair, such as a flat tire. Exhibit 72: Revenue Vehicle System Failure A number of factors can affect the number of major mechanical system failures that an agency incurs, such as local operating conditions, vehicle type, and effectiveness of the maintenance program. However, transit agencies must uniformly report data on major mechanical failures to ensure consistency in the NTD database. Other Mechanical System Failures Other Mechanical System Failures are failures of some other mechanical element of the revenue vehicle not caused by a collision, natural disaster, or vandalism, but, because of local agency policy, prevents the revenue vehicle from completing a scheduled revenue trip or from starting the next scheduled revenue trip even though the vehicle is physically able to continue in revenue service. Common examples include breakdowns of the following: • • • Fareboxes Wheelchair lifts Heating, ventilation, and air conditioning (HVAC) systems Resource Data Requirements — 227 2026 NTD Policy Manual Exhibit 73: Examples of Revenue Vehicle System Failure Example Solution Example 1: The air conditioning on a Hamlet Transit Agency (Hamlet) bus fails while carrying passengers in revenue service. The driver determines that they are unable to repair the problem and calls for a backup because it is a hot day. Hamlet reports this event as an “other” mechanical system failure. Faulty air conditioning is not a major mechanical system failure because the bus could physically continue in revenue service without working HVAC and would not pose a safety concern. Example 2: During layover, a Hamlet bus experiences an engine cooling system failure. The agency tows the bus to the garage and dispatches a backup bus immediately. The next trip departs on time. Hamlet reports this event as a major mechanical system failure because the bus could not physically operate to start its next scheduled trip. Example 3: The brakes stick on a Hamlet bus. The driver radios for help from the mobile repair unit. The unit adjusts the brakes during the scheduled layover for the bus in time for the bus to start and complete its next scheduled trip. Hamlet does not report this event because the bus started and completed its next scheduled trip. Example 4: The front axle breaks on a Hamlet bus on its scheduled pullout from the garage to the beginning of the bus route. A tow truck tows the bus to the garage, and the Agency sends a replacement vehicle. Hamlet reports this event as a major mechanical systems failure because the bus could not start its next scheduled trip. Example 5: While deadheading back to the dispatching point at the end of the day, an electrical system problem activates the wheelchair lift on a Hamlet van. The lift is stuck in the extended position, and the van has to be towed to the garage. Hamlet does not report the event since the van completed all its scheduled trips for the day. Example 6: A substation that provides power to Hamlet’s Light Rail experiences a temporary failure. Rail service halts and several scheduled trips are not performed. Hamlet does not report this incident since the failure occurred off the vehicle. 228 — Resource Data Requirements 2026 NTD Policy Manual Example Solution Example 7: A vehicle mirror breaks making it unsafe to operate. Another vehicle is replaced. Since the vehicle was unsafe to operate, Hamlet reports it as a major mechanical failure. Example 8: On a six-car Heavy Rail train, Since one car is unable to provide one of the doors fails, making one car service, this is a major mechanical failure unable to carry passengers, while the of one vehicle. other five are still operable. The agency does not remove the train from service, but the one car with the faulty door no longer carries passengers. Example 9: A driver complains that the Since the agency removed the vehicle brakes are not functioning properly. The from service, this is a major mechanical agency removes the vehicle from revenue failure. service. Later, a mechanic checks the brakes and determines that there is no issue. Resource Data Requirements — 229 2026 NTD Policy Manual FEDERAL FUNDING DATA REQUIREMENTS Reporting Federal Funding Allocation Data (Form FFA-10) A summary of the importance of data allocation and its uses NTD Serve Rules An overview of NTD requirements for data allocation Reporting Allocation Methods A summary of the different allocation methods for Federal funding data Federal Funding Data for Fixed Guideway and High Intensity Busway Reporting requirements for Fixed Guideway (FG) and High Intensity Busway (HIB) Federal funding data 230 — Federal Funding Data Requirements 2026 NTD Policy Manual Reporting Federal Funding Allocation Data (Form FFA-10) The U.S. Census Bureau released the new Urban Area (UA) definitions and detailed UA boundary maps in December 2022 based on the 2020 Census data. Report Year (RY) 2022 was the first year that agencies have used the 2020 Census data in NTD reporting. All agencies reporting to the NTD must use the most recent Census Area designations; by law, FTA must collect and use the most recent urbanized area (UZA) data for each year's formula funding apportionments. Allocations for RY 2022 and onward should reflect service according to 2020 Census geographies and current NTD Serve Rules. Transit agencies must report data by mode and service type for the urbanized and rural areas they serve. These data are an important part of NTD reporting because they directly affect the amount of funding FTA apportions to each area. FTA uses this information to support the § 5307, § 5337, § 5339, and § 5311 formula funding programs. The data that agencies report are: • • • • • • Unlinked Passenger Trips (UPT); Vehicle Revenue Miles (VRM); Vehicle Revenue Hours (VRH); Operating Expense (OE); Passenger Miles Traveled (PMT) (Full Reporters only); and Directional Route Miles (DRM) (FG and HIB only). These data are defined in the Financial Data Requirements and Service Data Requirements sections of this manual. Data reported on the FFA-10 must be consistent with data reported in these modules. NTD Serve Rules Agencies report annual service data for each mode and Type of Service (TOS) they operate. The Service Data Requirements section of this manual describes policies related to service data in detail. In addition to agency-wide service totals, FTA requires reporters to report service totals and operating expenses for each of the individual areas the agency serves—urban or rural. Reporters use FFA forms to allocate service and operating expense totals into subtotals for each served area. Reporting by area is critical because it affects the amount of funding FTA apportions to each area. Federal Funding Data Requirements — 231 2026 NTD Policy Manual Serving an Area Transit agencies must follow Serve Rules when reporting data for Federal funding. Serve rules determine how an agency may report data among the urbanized and rural areas it serves. FTA defines “serving an area” as operating a transit service that has a trip end (origin or destination) in that specific urbanized or rural area. Transit agencies must analyze each service that they operate and determine if it serves one or multiple urbanized or rural areas. Agencies must report data based on the results of these analyses. The following exhibits use images from the FTA Census Map. The Census Bureau uses the abbreviation “UA” to signify urbanized areas, while UZAs are those UAs over 50k in population per 49 U.S.C. 5302. UZAs are shown as dark and light blue based on UZA size, rural areas are grey, and teal lines designate UZA boundaries. Serving One Area If a transit service operates entirely within one urbanized or rural area, then the transit agency must report the data for the service in that specific service area. The transit agency has no reporting discretion and must follow this reporting rule. 232 — Federal Funding Data Requirements 2026 NTD Policy Manual Exhibit 74: Service in One Area Exclusive Urban or Rural Service: A trip occurs entirely within one UZA (exclusively urban) or entirely outside of one UZA (exclusively rural). Solution: In both cases, the transit agency reports all data to the area they serve. Serving Multiple Areas If a transit service serves two or more urbanized or rural areas, then the transit agency has two reporting options: • If the transit agency determines that the primary intent of the transit service is to serve the travel needs of one urbanized or rural area, then the transit agency reports all Federal funding data to this one area. • If the transit agency determines that the intent of the transit service is to serve the travel needs of all or some of the urbanized and rural areas in which they operate, then the transit agency allocates their Federal funding data to the Federal Funding Data Requirements — 233 2026 NTD Policy Manual urbanized and rural areas they serve using a reasonable and consistent allocation method. Exhibit 75: Service in Two Areas: UZA to UZA Example: One trip end is in the Washington UZA, and the other trip end is in the Baltimore UZA. Solution: The agency may report all data to their primary UZA or allocate data between the two UZAs. 234 — Federal Funding Data Requirements 2026 NTD Policy Manual Exhibit 76: Service in Three Areas: Two UZAs and a Rural Area Example: Both trip ends are in UZAs, and the trip enters a rural area. Solution: The agency may report all data to their primary UZA, or they may allocate between the urbanized and rural areas. Section 5311 Reporting Rules The NTD has specific reporting rules for agencies operating between urbanized and rural areas and using funds from the rural program (§ 5311). Allocation of service is based upon two criteria: 1. How the service is used 2. How the service is funded If a portion of the service is used by riders boarding in a rural area and disembarking in a rural area, then you must allocate a portion of the service to that rural area using a reasonable method based on the percentage of the service used to travel within a rural area relative to the total service. Likewise, if a portion of the service is used by riders boarding in an urban area and disembarking in that urban area, then you must allocate a portion of the service to that urban area using a reasonable method based on the percentage of the service used to travel within the urban area relative to the total service. During NTD report years in which a new census dataset is released (e.g., 2020 Census Data being released in RY 2022), agencies must allocate data according to new Federal Funding Data Requirements — 235 2026 NTD Policy Manual UZA/non-UZA areas they serve. This may not align with the funding sources previously awarded, used for the service. For example, if an agency that primarily uses § 5311 is located within a UZA per the census designation, the agency should allocate data according to which area was served. The remainder of the service will be composed of those passengers boarding in a rural area and disembarking in an urban area, or vice versa. For services supported by either rural (e.g., § 5311) operating or capital assistance, and no § 5307 operating funding, you must report the remainder of the service entirely to the rural area. If § 5307 capital assistance is used in combination with § 5311 operating or capital assistance, you must report the remainder of the service entirely to the rural area. For services supported by both § 5311 rural grants (operating or capital) and § 5307 urban operating assistance, you must allocate the remaining service data to the urban and rural areas in proportion to the urban and rural operating funding applied to the service. 236 — Federal Funding Data Requirements 2026 NTD Policy Manual Exhibit 77: Service in Two Areas: Urban and Rural Trips Example 1: One trip end is in a UZA, and the other trip end is in a rural area. The agency expends both § 5311 and § 5307 funding for operations. Solution 1: The agency must allocate data to the urbanized and rural areas using the proportion of § 5311 and § 5307 operating funds that the agency used to provide the service. Example 2: One trip end is in a UZA, and the other trip end is in a rural area. The agency expends only § 5307 funding for operations. Solution 2: The agency may either allocate to the area primarily served or allocate between the areas. Commuter Service Federal Funding Allocation Commuter Rail Federal Funding Data Commuter Rail (CR) systems provide service to multiple UZAs. To account for the nature of CR service, transit agencies should use PMT to determine the maximum amount of service they may allocate to one UZA. Federal Funding Data Requirements — 237 2026 NTD Policy Manual If a CR passenger either boards or alights in a UZA, the transit agency may allocate the respective PMT to that UZA. The agency should then calculate the ratio of that UZA’s PMT to the total CR PMT and use this ratio to determine how to allocate other Federal funding data statistics to that UZA. The transit agency should follow this method to allocate the remaining data statistics by any remaining UZAs that they serve. Intercity Service Intercity service is not attributable to a UZA. Intercity service that meets the statutory definition of public transportation at 49 U.S.C. § 5302 is reportable to the NTD as public transportation service. However, only the portion that is located within the boundaries of a UZA may be attributable to that UZA. Ferryboat Service Ferryboat operators may operate multiple ferry services. A ferry service consists of one or more connected ferry segments, traveled by a single vessel in a continuous operation at least part of the time. Multiple ferry services may share one or more ferry terminals. If one segment of a ferry service qualifies for the Ferry Service for Rural Communities Program, then all segments in that ferry service also qualify. Per § 71103(e) of IIJA, ferry services that qualify and receive funds from a State through this program cannot be allocated to a UZA and cannot be apportioned funds under 49 U.S.C. § 5336 or § 5337 within the same fiscal year. These restrictions apply to the entire ferry service. If the restrictions apply to one segment in the service, then the restrictions apply to all segments in that particular ferry service. Eligibility for the program and the restrictions under § 71103(e) only apply to the ferry service. An operator may have other services that are not eligible for the Ferry Service for Rural Communities Program to which the restrictions do not apply. Reporting Allocation Methods Transit agencies may use the following methods to allocate Federal funding data among multiple urbanized and rural areas: • • • Actual Data VRM Other 238 — Federal Funding Data Requirements 2026 NTD Policy Manual Transit agencies use the Actual Data method when they directly record the values for each data item by urbanized and rural areas. Transit agencies choose the VRM method (passenger car revenue miles for rail modes) when they record actual VRM and then use that data as a factor to allocate other Federal funding data. This is the most common allocation method that transit agencies use. Transit agencies may use an alternative method of data allocation, which is termed “Other.” Transit agencies must provide documentation that demonstrates the reasonableness of their data allocation methods for review by FTA. One such method is using VRH among different urbanized and rural areas. Transit agencies should use consistent allocation methods and must explain any changes in methodology. Federal Funding Data for Fixed Guideway and High Intensity Busway Rail modes, ferryboat, aerial tramway, trolleybus, bus rapid transit, and certain bus and commuter bus modes qualify for funding in § 5307 and § 5337 programs for FG and HIB. Agencies report additional data on these fixed segments for this purpose, including VRM, PMT, OE, and DRM. Multiple Operators or Types of Service on Fixed Guideway or High Intensity Busway Segments Multiple NTD reporters or TOS may operate over an FG or HIB segment. Transit agencies must report all VRM, PMT, and OE for all service operated over the segments. FTA apportions Federal funds to DRM once. Therefore, only the transit agency that claims the DRM on Form P-40 should report DRM data to the NTD annually. Local transit agencies and authorities must determine who claims the DRM for multiple providers or service types. Transit agencies must report DRM consistently on an annual basis. Agencies should decide which transit system and mode would claim the segment before proposing the segment to the NTD. Federal Funding Data Requirements — 239 2026 NTD Policy Manual Fixed Guideway and High Intensity Busway in the State of Good Repair Program For the State of Good Repair Program, transit agencies must report the portion of the actual VRM and DRM on FG or HIB segments in each UZA that are greater than or equal to seven Federal fiscal years old. Transit agencies must use their schedules and internal records to determine the revenue miles on these segments. An FG or HIB segment is eligible for the State of Good Repair Program when revenue service is operated over the segment for seven years and the segment has been reported to the NTD on Form P-40 for seven consecutive fiscal years. For example, if a transit agency reported that revenue service started on a new segment before October 1, 2020, the segment becomes eligible for the State of Good Repair Program for the Federal Fiscal Year (FFY) 2028 (which begins October 1, 2027). On its 2026 report, the agency should report VRM and DRM as over seven years old. The 2026 NTD report will provide this information to FTA for the 2028 apportionment. Reporting Fixed Guideway and High Intensity Busway for Bus Modes If a transit agency operates on FG or HIB segments that meet the eligibility criteria for funding, the transit agency must report data for FG or HIB and Non-Fixed Guideway operations on FG or HIB segments that meet the following eligibility criteria for funding: • Segments must have controlled access right-of-way (ROW) or exclusive ROW. • Segments must serve travel corridors with unfavorable Levels of Service (D, E or F, as defined the Introduction: Transit Agency Profile Requirements section of this manual). • Travel on those segments must have restricted hours during which Single Occupancy Vehicles are prohibited from using any segment. • Segments on high-speed facilities (expressways) shared with vanpools or carpools must be safely operated. All transit agencies that operate on FG or HIB segments must report Federal funding data for the respective segment(s). Agencies that claim the segments also report data for the DRM of the segments. 240 — Federal Funding Data Requirements 2026 NTD Policy Manual Reporting Example The following exhibit provides an example of NTD requirements for reporting FG and HIB segment data: Exhibit 78: FG/HIB Segments Example: An agency operates MB service in two UZAs. It operates on 20 DRM of FG and 50 DRM of HIB, both spread across the two UZAs. It provided 20,000,000 VRM of service. Solution: The agency determines that 75 percent of their service operated in UZA A, while 25 percent operated in UZA B. The agency chooses to allocate based on VRM and reports 15,000,000 (75 percent of 20,000,000) VRM in UZA A and 5,000,000 (25 percent of 20,000,000) VRM in UZA B. Fixed Guideway DRM Reporting: The agency then determines that 12 DRM of their FG serve UZA A and 8 DRM serve UZA B. The agency reports 12 DRM in UZA A and 8 DRM in UZA B. The agency collects data during the year to determine the number of VRM on FG/HIB segments. On the 12 miles of FG DRM in UZA A, the agency reports 550,000 VRM; on the 8 miles FG DRM in UZA B, they report 450,000 VRM. Actual Method UZA A UZA B FG DRM 12 8 VRM 550,000 450,000 State of Good Repair Reporting: Six of the 12 miles of FG in UZA A are 7 years old or older. The agency determines that of the 550,000 VRM on this FG, 200,000 were on segments more than 7 years old. They report 200,000 VRM for the State of Good Repair program. All 8 miles of FG in UZA B are 7 years old or older, and the agency reports the 450,000 VRM for the State of Good Repair Program. Of the 50 HIB DRM, 30 are 7 years old or older. The agency finds that 15 of these serve UZA A and 15 serve UZA B, so they report 15 in both UZA A and UZA B. The agency determines that they operated 2,000,000 VRM on the HIB DRM that is more than 7 years old. The agency reports 1,100,000 VRM in UZA A and 900,000 VRM in UZA B. Federal Funding Data Requirements — 241 2026 NTD Policy Manual Actual Method UZA A UZA B FG DRM 6 8 FG VRM 200,000 450,000 HIB DRM 15 15 HIB VRM 1,100,000 900,000 242 — Federal Funding Data Requirements 2026 NTD Policy Manual DECLARATIONS AND REQUESTS CEO Certification (Form D-10) Requirements for the Annual Report Chief Executive Officer (CEO) Certification Waivers An overview of waivers that transit agencies may request Auditor Statements A summary of the two auditor reviews that FTA requires for specific reporter types Requests A summary of requests that transit agencies may submit to the NTD Declarations and Requests — 243 2026 NTD Policy Manual CEO Certification (Form D-10) Transit agencies must submit a CEO Certification with the Annual Report. Through this certification, the CEO endorses and attests to the accuracy of the data in the Annual Report. Transit agencies determine which person acts as the CEO for NTD reporting purposes. Typically, the CEO is the principal executive in charge of and responsible for the transit agency. The reporter types that must submit a CEO Certification are as follows: • • • Full Reporter Reduced Reporter Separate Service Agencies that are public service providers may designate any of the following personnel as the CEO for NTD reporting purposes: • • • • • • • Transit authority general manager Transit authority administrator County or city government department head State DOT division head Council of governments, commission, or transit district executive director City-sponsored Demand Response system executive director Whomever the transit agency board designates to authorize the NTD Annual Report Private operators may designate any of the following personnel as the CEO for NTD reporting purposes: • • Senior operations manager (site-specific) An officer (e.g., the president or vice president or a corporate-level controller) Certification Requirements Each transit agency CEO must complete a CEO Certification every report year. The following exhibit details exactly what the CEO is certifying through this document. 244 — Declarations and Requests 2026 NTD Policy Manual Exhibit 79: CEO Certification Requirements The CEO must: • Certify the accuracy of the data the transit agency submits in the overall report • Certify the accuracy of the Federal Funding Allocation data used in § 5307, § 5337, § 5339, and § 5311 formula funding programs • Attest to the independent auditor reviews of both financial data and Federal funding data (if applicable), and • Describe the procedures that the transit agency uses to estimate or collect actual Passenger Miles Traveled (PMT) and Unlinked Passenger Trip (UPT) data by mode and Type of Service (TOS) The CEO must certify that all data in the NTD Annual Report are accurate and that the transit agency collects and reports the data in accordance with NTD definitions. During the validation process, the CEO documents that they concur with revisions to the transit agency’s report and retains a copy of the revisions in the transit agency’s files. Transit Agencies Serving Large Urbanized Areas If a transit agency serves an urbanized area (UZA) with a population of 200,000 or more, the CEO must also certify that: • The data FTA uses for the apportionment of Urbanized Area Formula, State of Good Repair, and Bus and Bus Facilities Programs are accurate; and • There is documentation of procedures and internal controls to ensure data accuracy. Independent Auditor Statement for Financial Data Note: This section reviews the transit agency/CEO role in procuring and submitting the Independent Auditor Statement for Financial Data (IAS-FD). For details about the auditor role/procedure, see the section IAS-FD Independent Auditor Requirements. An independent auditor must determine if a transit agency’s accounting system meets FTA requirements. After this review, the transit agency must submit an IAS-FD completed by the independent auditor. Transit agencies must procure a new IAS-FD every 10 years. If a transit agency has met this requirement within the last ten fiscal years including the current report year and has not changed their accounting system, they are exempt for the current report year. Declarations and Requests — 245 2026 NTD Policy Manual The CEO verifies one of the following: • • • The transit agency provided an IAS-FD for the current report year. FTA approved an IAS-FD within 10 prior fiscal years, and the transit agency’s accounting system remains unchanged. FTA granted a waiver for the IAS-FD for the current report year. Independent Auditor Statement for Federal Funding Allocation Data Note: This section reviews the role of the transit agency/CEO in procuring and submitting the Independent Auditor Statement for Federal Funding Allocation Data (IASFFA). For details about the auditor role/procedure, see the section IAS-FFA Independent Auditor Requirements. If an agency serves a large primary UZA and operates 100 vehicles or more in annual maximum service across all modes and TOS, an independent auditor must conduct an additional review annually. Upon completion of this review, the independent auditor would issue an IAS-FFA. If applicable, the CEO must certify that the transit agency completed this annual independent auditor review and confirm the following: • • • The name of the auditor and date of the review. Any negative findings. How the agency is addressing any negative findings. PMT Data The CEO must describe the transit agency’s procedures for collecting or estimating PMT for each mode and TOS. Transit agencies must collect or estimate data using a consistent and reasonable method. Transit agencies must report 100 percent counts if the data are available and reliable. Otherwise, transit agencies may use one of the following methods for determining PMT: • Alternative sampling procedure that meets 95 percent confidence and ±10 percent precision levels as determined by a qualified statistician (estimated data). • By using the trip length from the last mandatory sampling year (as described in the CEO Certification) multiplied by the UPT data from the current report year (estimated data). • Another method that is explained by the CEO and approved by FTA. • NTD Sampling Method. 246 — Declarations and Requests 2026 NTD Policy Manual Purchased transportation providers may use different data collection or estimation procedures. The CEO must certify PMT data by each contract as well. UPT Data The CEO must also describe UPT data collection or estimation procedures for each mode and TOS. Transit agencies may use one of the following methods for determining UPT: • 100 percent count (actual data). • Alternative sampling procedure that meets 95 percent confidence and ±10 percent precision levels determined by a qualified statistician (estimated data). • Another method that is explained by the CEO and approved by FTA. • NTD Sampling Method. Additional Certification Requirements for Agencies Using APCs On the CEO Certification (D-10) form, agencies must indicate whether they used Automatic Passenger Counters (APCs) to collect UPT and/or PMT for NTD reporting. RY 2028 is the next mandatory recertification year for agencies that are using APCs. Agencies must also report their method for using APC data to generate NTD figures as follows: • If the agency randomly selected a predetermined number of vehicle trips and sampled the trips using APCs, the agency reports the sampling method (either NTD Sampling Method or an alternative sampling procedure). • If the APCs collected valid data on more than 98 percent of all annual revenue service trips, the agency reports 100 percent count. • If the agency used all available, valid APC data, but this was less than 98 percent of trips, the agency must have a statistically valid procedure for scaling up the APC data to an annual total. In this case, the agency reports “Used all available APC data, which was less than 98 percent of trips, scaled up using a statistically valid method.” Note that agencies using APCs for NTD reporting must follow the requirements identified in the Collecting Service Consumed Data section of this manual. Declarations and Requests — 247 2026 NTD Policy Manual Waivers Transit agencies must report data in conformance with NTD reporting requirements. If an agency does not follow these requirements, FTA can issue a Failure to Report finding. For more information on reporting failures, see the Introduction: Data Use and Funding section of this manual. However, extenuating circumstances occur that prevent transit agencies from meeting all or specific NTD reporting requirements. In these cases, transit agencies may request a one-time waiver from these requirements. Transit agencies must request waivers 60 days prior to the Annual Report due date. FTA approves waivers on a case-by-case basis and does not automatically approve a request. In most cases, FTA only approves waivers for the current fiscal year. Transit agencies must file additional requests for future report years. To request a waiver, a transit agency must submit a letter to the Validation Analyst from the CEO on agency letterhead for the current report year that describes the situation that prevents the agency from submitting data in accordance with NTD standards, explains what the agency is requesting to report instead and how those values were determined, and confirms that the agency will meet requirements in the next report year. FTA will not approve a waiver request based on cost, personnel, or data collection problems, loss of records, or unexplained undue burden. An approved waiver does not affect a transit agency’s funding eligibility for § 5307, § 5311, § 5337, or § 5339 funding, but it may affect the amount of funding the agency’s UZA(s) receive. In a large UZA or a rural area, the amount of funding may decrease because FTA may not include specific data in formula funding programs. In a small UZA (between 50,000 and 200,000 population), funding may change because FTA may exclude transit agency data from the factors used to determine eligibility for STIC funding. Waiver Types Transit agencies may request the following waivers: • • • Data Reporting PMT sampling 248 — Declarations and Requests 2026 NTD Policy Manual • Independent Auditor Statement for Financial Data (IAS-FD) Data Waiver A transit agency may request a data waiver for a specific data point or set of data that they did not collect per NTD reporting requirements. The agency may offer a different method to estimate data, or they may request to zero (not report) the data for the current report year. Reporting Waiver A transit agency may request a reporting waiver if they are unable to complete the Annual Report for the current report year. FTA will not accept a partially completed report. If FTA approves a reporting waiver, it will not apportion any Federal funding based on the transit agency’s NTD data for that report year. PMT Sampling Waiver Transit agencies must sample PMT data on either a triennial or an annual basis, depending on reporting type. If a transit agency does not sample during a mandatory sampling year, they may request a waiver to either estimate or zero (not report) PMT data. Please note, any consecutive waivers for PMT without a partial sample or APC certification efforts will result in an agency reporting zero for Annual Total PMT. For more information on PMT Sampling, see the Service Data Requirements: Service Consumed section of this manual. IAS-FD Waiver Urban Reporters may request an IAS-FD waiver in their first year of reporting. If FTA approves the waiver, then it is good for one year, and the transit agency must submit the IAS-FD in the following report year. Auditor Statements FTA requires that an independent auditor review certain reporter types and provide an IAS. An IAS is a letter that an official representative from an independent public accountant or other independent entity (such as a State audit agency) signs. Declarations and Requests — 249 2026 NTD Policy Manual The independent auditor must confirm that the transit agency data conforms to NTD requirements. If an auditor finds an issue, the auditor must explain the discrepancy in the IAS. Auditors must identify the auditing firm name and location, and sign and date the IAS. There are two Independent Auditor Statements: • • IAS-FD IAS-FFA Independent Auditor Statement for Financial Data Full Reporters, Urban Reduced Reporters, and Separate Service transit agencies must file an initial IAS-FD. For this statement, the auditor must determine if the transit agency accounting system meets FTA requirements. FTA does not allow agencies to use an audit from the Office of Management and Budget (OMB) Circular A-133 Single Audit Act. Business papers, records and reports, and the procedures that an agency uses to record transactions and report their effects are the “accounting system.” The term “accounting system” does not refer to the hardware or software program transit agencies use. Therefore, the accounting system remains the same, even when hardware or software upgrades or changes. A transit agency must provide an IAS-FD to the NTD in the first year they report as an Urban Reporter and every ten reporter years thereafter. In the interim, if a transit agency has met the IAS requirements in the prior year and has not changed their accounting system, FTA waives the annual IAS-FD. Instead, FTA requires the CEO to certify annually that the agency’s financial data continue to meet NTD requirements. FTA may require a new review if a transit agency substantially changes their financial data reporting method. The transit agency must file the Annual Report on time even if the IAS-FD is incomplete. If extenuating circumstances cause a delay of the IAS-FD, the CEO must provide documentation explaining the late auditor review. The transit agency must complete the IAS-FD no later than the date of the last report revision. FTA may issue a Failure to Report finding if a transit agency does not submit an IAS-FD when required. IAS-FD Independent Auditor Requirements For the IAS-FD, the auditor must review all financial forms to ensure that: • The transit agency’s accounting system follows the Uniform System of Accounts (USOA); 250 — Declarations and Requests 2026 NTD Policy Manual • The transit agency’s accounting system follows accrual accounting or uses a directly translatable method; and • All financial data are in accordance with NTD requirements. Auditors must state in the IAS-FD if they find that any data do not conform to NTD requirements and describe the discrepancies. FTA Approval FTA will approve the IAS-FD if the agency complies with one of the following conditions: • The transit agency adopts the USOA. • The transit agency. o Uses an internal accounting system other than the accounting system prescribed by the USOA; o Uses the accrual method of accounting or a directly translatable method; and o Directly translates the system and accounting categories, using a clear audit trail, to the accounting treatment and categories the USOA specifies. If a transit agency's auditor finds issues during their review, the IAS-FD should list the findings. The transit agency submitting the audit should attach a document to the IASFD describing the transit agency's response to the findings. In each case, either the transit agency should explain how data and procedures were corrected to resolve the finding or explain why it believes no action is needed. FTA will review each response to the findings and, if FTA determines they were not adequately resolved, may require a new IAS-FD. IAS-FD Template FTA provides a template of the IAS-FD in Appendix A. FTA does not require agencies to use the exact format set forth in Appendix A; however, the independent auditor must address each item in the template. If the auditor follows the provided template closely, the statement will meet FTA requirements. Independent Auditor Statement for Federal Funding Allocation Data Transit agencies that serve a primary large UZA (a UZA with 200,000 or more in population) and report 100 vehicles or more in all modes in annual maximum revenue service (VOMS) across all modes and TOS must provide an annual IAS-FFA. For this statement, an independent auditor must review all NTD data that FTA uses to apportion funds for § 5307, § 5337, § 5339, and § 5311 formula programs. FTA requires the IASFFA annually. Declarations and Requests — 251 2026 NTD Policy Manual A transit agency must provide an IAS-FFA the first year it reaches the 100 VOMS threshold. Transit agencies must complete the IAS-FFA before FTA closes the Annual Report. FTA may issue a Failure to Report finding if a transit agency does not submit an IAS-FFA. Transit agencies must keep IAS-FFA statements on file for FTA Triennial Review. If a transit agency revises Federal funding data during the validation process, the agency must document that both the CEO and independent auditor concur with the revisions. Additionally, the transit agency must retain a copy of the revisions. As long as the CEO and independent auditor concur with the revisions, FTA does not require an additional IAS-FFA. IAS-FFA Independent Auditor Requirements The independent auditor must review Federal funding data by mode and TOS. Federal funding data include Fixed Guideway (FG) and High Intensity Busway (HIB) Directional Route Miles (DRM), Vehicle Revenue Miles (VRM), Vehicle Revenue Hours (VRH), PMT, UPT, Operating Expenses, and the commencement date of revenue service. The independent auditor must include the following: • Assurance that a system exists to record and gather data on a continuing basis. • Assurance the transit agency maintains the system for recording data in accordance with NTD definitions, i.e., the transit agency is measuring the correct data and has no systematic errors. • Assurance that source documents are available to support the reported data and the transit agency maintains the system for FTA review and audit purposes for a minimum of three years following FTA’s receipt of the NTD Annual Report. The data must be fully documented and securely stored. • Assurance that there is a system of internal controls to ensure the accuracy of the data collection process and the recording system and that reported documents are unaltered. • Assurance that a supervisor reviews and signs documents as required. • Assurance that the data collection methods are those that FTA suggests, or FTA or a qualified statistician approved the methods as being equivalent in quality and precision. Transit agencies must document and follow the collection methods. • Assurance that deadhead miles, computed by taking the difference between the reported Total Actual Vehicle Miles data and the reported Total Actual VRM data, are accurate. 252 — Declarations and Requests 2026 NTD Policy Manual • Documentation that reported data have undergone analytic review to ensure that they are consistent with prior reporting periods and other facts known about transit agency operations. • Documentation of the specific documents reviewed, and tests performed. • Documentation of how the transit agency reports Purchased Transportation fare revenues and contract expenditures. For example, fare revenues must include all fare revenues pertaining to Purchased Transportation service, and the agency reports the buyer’s contract expenditures net of (not including) the Purchased Transportation fare revenues. IAS-FFA Template FTA provides a template of the IAS-FFA in Appendix A. FTA does not require agencies to use this suggested format; however, the independent auditor must address each item in the template. Suggested Procedures FTA provides a suggested list of procedures to satisfy the requirements of the IAS-FFA review. If an auditor does not use one of the suggested procedures, they must replace it with an alternative procedure that addresses the intent of the suggested procedure. Exhibit 80: Federal Funding Allocation Data Review Suggested Procedures FTA has specified and agreed to a set of procedures for the independent auditor to perform to satisfy the requirements of the Federal Funding Allocation data review. Several of the procedures below require the auditor to select a random sample of documents or data. The procedures do not specify the selected number (i.e., the percentage of the total documents/data). The auditor should use professional judgment to determine the percentage that will enable the auditor to make the required assurances. The source documents and other records (such as data summaries) may be in the form of digital data files. The auditor should ensure that these files are securely stored and that a contingency plan is in place to ensure that the transit agency retains source documents for a minimum of three years. The procedures to be applied to each applicable mode and TOS (Directly Operated, Purchased Transportation, Transportation Network, and Taxi) are: a. Obtain and read a copy of written system procedures for reporting and maintaining data in accordance with NTD requirements and definitions set forth in 49 CFR part 630 and as presented in the 2026 NTD Policy Manual. If there Declarations and Requests — 253 2026 NTD Policy Manual are no procedures available, discuss the procedures with the personnel assigned responsibility for supervising NTD data preparation and maintenance. b. Discuss the procedures (written or informal) with the personnel assigned responsibility for supervising the preparation and maintenance of NTD data to determine: • • The extent to which the transit agency followed the procedures on a continuous basis; and Whether these transit personnel believe such procedures result in accumulation and reporting of data consistent with NTD definitions and requirements set forth in 49 CFR part 630 and as presented in the 2026 NTD Policy Manual. c. Ask these same personnel about the retention policy that the transit agency follows as to source documents supporting NTD data reported on the Federal Funding Allocation Statistics form. d. Based on a description of the transit agency’s procedures from items (a) and (b) above, identify all the source documents that the transit agency must retain for a minimum of three years. For each type of source document, select three months out of the year and determine whether the document exists for each of these periods. e. Discuss the system of internal controls. Inquire whether separate individuals (independent of the individuals preparing source documents and posting data summaries) review the source documents and data summaries for completeness, accuracy, and reasonableness and how often these individuals perform such reviews. f. Select a random sample of the source documents and determine whether supervisors’ signatures are present as required by the system of internal controls. If supervisors’ signatures are not required, inquire how personnel document supervisors’ reviews. g. Obtain the worksheets used to prepare the final data that the transit agency transcribes onto the Federal Funding Allocation Statistics form. Compare the periodic data included on the worksheets to the periodic summaries prepared by the transit agency. Test the arithmetical accuracy of the summaries. h. Discuss the procedure for accumulating and recording PMT data in accordance with NTD requirements with transit agency staff. Inquire whether the procedure is one of the methods specifically approved in the 2026 NTD Policy Manual. i. Discuss with transit agency staff (the auditor may wish to list the titles of the persons interviewed) the transit agency’s eligibility to conduct statistical sampling for PMT data every third year. Determine whether the transit agency meets NTD criteria that allow transit agencies to conduct statistical samples for accumulating PMT data every third year rather than annually. Specifically: 254 — Declarations and Requests 2026 NTD Policy Manual • • • • • j. The public transit agency serves a UZA with a population less than 500,000 according to the most recent census. The public transit agency directly operates fewer than 100 revenue VOMS (in any size UZA). Service purchased from a seller is included in the transit agency’s NTD report. For transit agencies that meet one of the above criteria, review the NTD documentation for the most recent mandatory sampling year (2023) and determine that statistical sampling was conducted and meets the 95 percent confidence and ± 10 percent precision requirements. Determine how the transit agency estimated annual PMT for the current report year. Obtain a description of the sampling procedure for estimation of PMT data used by the transit agency. Obtain a copy of the transit agency’s working papers or methodology used to select the actual sample of runs for recording PMT data. If the transit agency used average trip length, determine that the universe of runs was the sampling frame. Determine that the methodology used to select specific runs from the universe resulted in a random selection of runs. If the transit agency missed a selected sample run, determine that a replacement sample run was random. Determine that the transit agency followed the stated sampling procedure. k. Select a random sample of the source documents for accumulating PMT data and determine that the data are complete (all required data are recorded) and that the computations are accurate. Select a random sample of the accumulation periods and re-compute the accumulations for each of the selected periods. List the accumulations periods that were tested. Test the arithmetical accuracy of the summary. Alternatively, if the agency uses APCs for PMT reporting, confirm that the agency has FTA's approval to report APC data for the current year. Obtain the report that provides PMT totals for the year from the APC system. Compare the data in this report to the NTD report. l. Discuss the procedures for systematic exclusion of charter, school bus, and other ineligible vehicle miles from the calculation of actual VRM with transit agency staff and determine that they follow the stated procedures. Select a random sample of the source documents used to record charter and school bus mileage and test the arithmetical accuracy of the computations. m. For actual VRM data, document the collection and recording methodology and determine that deadhead miles are systematically excluded from the computation. This is accomplished as follows: • If actual VRMs are calculated from schedules, document the procedures used to subtract missed trips. Select a random sample of the days that service is operated, and re-compute the daily total of missed trips and missed VRMs. Test the arithmetical accuracy of the summary. Declarations and Requests — 255 2026 NTD Policy Manual • • If actual VRMs are calculated from hubodometers, document the procedures used to calculate and subtract deadhead mileage. Select a random sample of the hubodometer readings and determine that the stated procedures for hubodometer deadhead mileage adjustments are applied as prescribed. Test the arithmetical accuracy of the summary of intermediate accumulations. If actual VRMs are calculated from vehicle logs, select random samples of the vehicle logs and determine that the deadhead mileage has been correctly computed in accordance with FTA definitions. n. For rail modes, review the recording and accumulation sheets for actual VRMs and determine that locomotive miles are not included in the computation. o. If FG or HIB DRM are reported, interview the person responsible for maintaining and reporting NTD data whether the operations meet FTA definition of FG or HIB in that the service is: • • Rail, Trolleybus (TB), Ferryboat (FB), or Aerial Tramway (TR); or Bus (Motorbus (MB), Commuter Bus (CB), or Bus Rapid Transit (RB)) service operating over exclusive or controlled access rights-of-way (ROW); and o Access is restricted; o Legitimate need for restricted access is demonstrated by peak period Level of Service (LOS) D or worse on a parallel adjacent highway; and o Restricted access is enforced for freeways; priority lanes used by other High Occupancy Vehicles (HOV) (i.e., Vanpool, carpools) must demonstrate safe operation. p. Discuss the measurement of FG and HIB DRM with the person reporting NTD data and determine that they computed mileage in accordance with FTA definitions of FG/HIB and DRM. Inquire of any service changes during the year that resulted in an increase or decrease in DRMs. If a service change resulted in a change in overall DRMs, re-compute the average monthly DRMs, and reconcile the total to the FG/HIB DRM reported on the Federal Funding Allocation Statistics form. q. Inquire if any temporary interruptions in transit service occurred during the report year. If these interruptions were due to maintenance or rehabilitation improvements to an FG segment(s), the following apply: • • Report DRMs for the segment(s) for the entire report year if the interruption is less than 12 months in duration. Report the months of operation on the FG/HIB segments form as 12. The transit agency should document the interruption. If the improvements cause a service interruption on the FG/HIB DRMs lasting more than 12 months, the transit agency should contact their NTD validation analyst to discuss. FTA will make a determination on how to report the DRMs. 256 — Declarations and Requests 2026 NTD Policy Manual r. Measure FG/HIB DRM from maps or by retracing route. s. Discuss whether other public transit agencies operate service over the same FG/HIB as the transit agency. If yes, determine that the transit agency coordinated with the other transit agency (or agencies) such that the DRMs for the segment of FG/HIB are reported only once to the NTD on the Federal Funding Allocation form. Each transit agency should report the actual VRM, PMT, and Operating Expense (OE) for the service operated over the same FG/HIB. t. Review the FG/HIB segments form. Discuss the Agency Revenue Service Start Date for any segments added in the 2026 report year with the persons reporting NTD data. This is the commencement date of revenue service for each FG/HIB segment. Determine that the date reported is the date that the agency began revenue service. This may be later than the Original Date of Revenue Service if the transit agency is not the original operator. If a segment was added for the 2026 report year, the Agency Revenue Service Date must occur within the transit agency’s 2026 fiscal year. Segments are grouped by like characteristics. Note that for apportionment purposes, under the State of Good Repair (§ 5337) and Bus and Bus Facilities (§ 5339) programs, the seven-year age requirement for FG/HIB segments is based on the report year when the segment is first reported by any NTD transit agency. This pertains to segments reported for the first time in the current report year. Even if a transit agency can document an Agency Revenue Service Start Date prior to the current NTD report year, FTA will only consider segments continuously reported to the NTD. u. Compare Operating Expenses with audited financial data after reconciling items are removed. v. If the transit agency purchases transportation services, interview the personnel reporting the NTD data on the amount of Purchased Transportation-generated fare revenues. The Purchased Transportation fare revenues should equal the amount reported on the Contractual Relationship form. w. If the transit agency’s report contains data for Purchased Transportation services and the procedures in this auditor's review were not applied to the Purchased Transportation services, obtain a copy of the IAS-FFA regarding data for the Purchased Transportation service. Attach a copy of the statement to the report. Note as a negative finding if the Purchased Transportation services were not included in this auditor's review, and the transit agency also does not have a separate Independent Auditor's Statement for the Purchased Transportation data. x. If the transit agency purchases transportation services, obtain a copy of the Purchased Transportation contract and determine that the contract specifies the public transportation services to be provided; the monetary consideration obligated by the transit agency or governmental unit contracting for the service; the period covered by the contract (and that this period overlaps the entire, or a portion of, the period covered by the transit agency’s NTD report); and is signed Declarations and Requests — 257 2026 NTD Policy Manual by representatives of both parties to the contract. Interview the person responsible for retention of the executed contract and determine that copies of the contracts are retained for three years. y. If the transit agency provides service in more than one UZA, or between a UZA and a non-UZA, inquire of the procedures for allocation of statistics between UZAs and non-UZAs. Obtain and review the FG segment worksheets, route maps, and urbanized area boundaries used for allocating the statistics, and determine that the stated procedure is followed and that the computations are correct. z. Compare the data reported on the Federal Funding Allocation Statistics Form to data from the prior report year and calculate the percentage change from the prior year to the current year. For actual VRM, PMT, or OE data that have increased or decreased by more than 10 percent, or FG DRM data that have increased or decreased. Interview transit agency management regarding the specifics of operations that led to the increases or decreases in the data relative to the prior reporting period. aa. The auditor should document the specific procedures followed, documents reviewed, and tests performed in the work papers. The work papers should be available for FTA review for a minimum of three years following the NTD report year. The auditor may perform additional procedures, which are agreed to by the auditor and the transit agency, if desired. The auditor should clearly identify the additional procedures performed in a separate attachment to the statement as procedures that were agreed to by the transit agency and the auditor but not by FTA. Requests Transit agencies may experience changes and events during a report year that affect the Annual Report. In these cases, agencies may file a request. Requests can include the following: • • • • Fiscal Year-End (FYE) Change Requests Extension Requests Fixed Guideway and HIB Requests Special Requests for either Strikes or Natural Disaster Adjustment Fiscal Year-End Change Requests Agencies must notify the NTD of changes to their fiscal year. FTA will determine the period to be covered by the report, which will typically be a 12-month period ending on the new FYE date. 258 — Declarations and Requests 2026 NTD Policy Manual Extension Requests Transit agencies may request an extension of the Annual Report deadline (e.g., extend the Annual Report deadline of October 31 to November 30). Typically, FTA approves extension requests due to extenuating circumstances, such as: • • • Natural Disasters; Audits; and Medical Leave. Transit agencies must request an extension through the NTD system prior to the Annual Report due date. FTA does not automatically grant extension requests. FTA does not grant extensions due to time constraints or unawareness of reporting requirements. Fixed Guideway and High Intensity Busway Requests Transit agencies may change routes and expand or reduce service. For agencies that report service on FG or HIB, changes may have a large effect on segment data. Transit agencies may request to modify, add, or delete segments. Transit agencies must request FG changes or additions (and submit any necessary supporting documentation) at least 60 days prior to the Annual Report due date. FTA approves changes on a case-by-case basis and does not automatically approve a request. FTA may request additional documentation to validate segment information, such as length, location, type of segment, etc. Modifying Existing Segment Data If a transit agency identifies a change that will make data more accurate, FTA may alter the existing segment data. The agency must make a request, and then FTA will consider segment changes on a case-by-case basis. In the request, agencies must do the following: • Identify the segment by its segment code and name. • Describe the requested changes. (This description must provide the existing and requested values for each change in a data field.) In their request, a transit agency must describe the reason for each change. In many cases, agencies request a segment modification because of a change in service. Declarations and Requests — 259 2026 NTD Policy Manual However, some transit agencies may have identified inaccurate data that they want to correct. If an agency requests a change because of a correction, the agency must provide detailed support for the correction and an explanation for why they submitted incorrect data in the prior year’s report. If an agency requests to change the length of a segment, it must attach detailed maps depicting the exact measurement. Transit agencies may adjust the following information without prior FTA approval: • One-Way/Two-Way – This is a service characteristic of how transit services operate over the segment, either one-way or two-way operations. This generally does not change. • Out-of-Revenue-Service Date – This is the date that a transit agency stops operating transit service on a segment. An agency should only report this information if they discontinue service. Agencies should not include temporary reconstructions; instead, transit agencies must document any temporary segment closures. The following adjustments require FTA approval: • Urbanized Area Change – The NTD uses the most current U.S. Census to create UZAs in the NTD system. Boundaries should not change unless the U.S. Census Bureau changes them. Therefore, segments should not change UZA location. • Segment Name – An agency should name a segment using conventional standards that make the segment readily identifiable. Segment names do not usually change. • Begins At and Ends At – These are the beginning and ending points of the segment. Beginning and ending points do not change. If an agency discontinues service on a portion of a segment or extends the segment, they should add new segments. (See below for more information.) • Length – The agency reports the physical length of the segment to the nearest hundredth of a mile. Length should not change unless the segment was incorrectly measured or in the wrong location (UZA) in the prior report year. • Segment Type (MB and CB and BRT (RB) only) – There are six categories describing the physical construction of the segment. This should not change unless an agency reconstructed the segment, and its category has changed, or the segment allows high occupancy toll lane operation. 260 — Declarations and Requests 2026 NTD Policy Manual • Peak LOS (CB, MB, RB only) – Peak LOS is periodically updated by State and local highway agencies. Agencies should check for updates to LOS information. • Safe Operation (CB, MB, RB only) – This usually does not change, but agencies should review periodically. • Hours Prohibited (CB, MB, RB, and TB only) – This usually does not change, but agencies should review periodically. • Enforcement Hours (CB, MB, RB only) – This usually does not change, but agencies should review periodically. • Original Date of Revenue Service – This is the date that public transit service was first operated on the segment by any transit agency. This date should not change. • Agency Revenue Service Start Date – This is the date that a transit agency started operating revenue service. This date should not change. • Out-of-Revenue-Service Date – If a transit agency stopped operating transit service on the segment during the year, the agency should report the date that the agency no longer operated service (i.e., the day after the last date of revenue service). Other transit agencies may continue to operate on this segment. • TOS Claimed – This only applies if a transit agency operated both Directly Operated (DO) and Purchased Transportation (PT) services for the same mode on the same segment in the NTD Annual Report. If an agency adds a segment to both TOS, the agency must identify the segment on both Annual Reports on the FG form as either DO or PT – only one TOS can claim a segment. If there is a change in service, the agency may need to correct the TOS claimed. For example: During the prior year, an agency operated both PT and DO on a segment and reported the TOS claimed as PT. However, the agency now only operates DO on that segment. The agency will need to change the TOS claimed to DO. • NTD Agency Claiming Segment – This usually does not change unless agreed to by all the transit agencies operating service over the segment. • Statutory BRT. • Shoulder Lane (CB, MB, RB only) – This identifies whether the segment is a shoulder lane. Declarations and Requests — 261 2026 NTD Policy Manual Adding Pre-Existing and New Segment Data Agencies may add segments to the Annual Report that either are new to the NTD or exist in another agency’s report. If a transit agency uses a segment that already exists in the NTD, the agency should request to add that segment to their Annual Report. However, if it is a new segment to the NTD, the transit agency must submit an official request to create the segment. When creating new segments, transit agencies must provide documentation that supports reported data: • A map showing the location and endpoints of the segment. • An engineering diagram including mile markers, to calculate the length of the segment. • A news article or press release announcing the opening date of the segment. • For bus modes, a schedule or route map showing that your agency operates on the segment. • For bus modes, a photograph or other documentation showing whether the segment is bus only or high occupancy vehicle, and whether it is physically or visually separated from other traffic lanes. For apportionment purposes, FTA bases the seven-year age requirement for FG and HIB segments on the first report year that any transit agency reports the segment to the NTD. An agency must report the segment to the NTD for seven continuous report years before it meets the seven-year age requirement for the State of Good Repair program. Reporting Multiple Modes or TOS on FG or HIB Segments Transit agencies must report all FG and HIB segments for all modes and TOS. It is possible that different modes or TOS operate on the same tracks or lanes. In these cases, the following rules apply: • Agencies must report the appropriate segments for each mode and TOS, even if more than one mode operates over some or all the same segments. • Agencies may enter multiple Purchased Transportation contracts for the same mode of service. In these cases, agencies should only report the segments once for that mode and TOS. • If a seller files a separate Annual Report, the seller reports all segments that they operate on, even if the buyer of service operates some or all the same segments. 262 — Declarations and Requests 2026 NTD Policy Manual Deleting Segment Data Transit agencies must contact the NTD for FTA approval to delete segments. However, if a transit agency no longer operates service on a certain segment that is on the Annual Report, the agency should report an Out of Revenue Service Date. This indicates that the transit agency terminated service on this segment for a particular mode and TOS. If a transit agency ends service on a segment on the last day of their fiscal year, they must report the Out of Revenue Service Date as the first day of the following fiscal year. If a segment is temporarily out of service for rehabilitation or reconstruction for less than 12 months, you should not enter an Out of Revenue Service date. If a segment is out of service for rehabilitation, reconstruction, or some other temporary stoppage of service for more than 12 months, you should contact your NTD analyst. FTA will determine case-by-case how you should report these DRM. Apportionment Data Adjustment Requests FTA may adjust data used in the apportionment to offset negative events (described below) that affected a transit agency’s data during the year. These adjustments are not automatic; a transit agency must request to receive any adjustment. If FTA approves an adjustment request, the transit agency must still file the Annual Report and report actual data for the year. FTA would make the adjustment by adjusting the data for apportionment purposes only as described below. All publicly available NTD data would reflect the actual service data, as reported by the transit agency for the year. Strike Adjustment During the year, a transit agency may experience a strike that suspends or negatively affects transit service. In this case, the CEO of the transit agency may make a strike adjustment request to FTA. The request should identify the following: • • • • • The mode or modes affected. The exact time and date that the strike began. The exact time and date that the strike ended. Supporting documentation (e.g., published news reports) for the duration of the strike. Estimates of the impacts of the lost service on the data items used in the apportionment. Declarations and Requests — 263 2026 NTD Policy Manual If FTA grants the request, it will apportion funds based on adding the estimates of impacts of the lost service to the reported annual totals. The CEO should indicate in the request that the agency is requesting that FTA make this apportionment adjustment. FTA grants a strike adjustment request for one year only. If a strike extends across two report years, separate requests for each report year must be submitted for approval. Disaster Adjustment If a transit agency suffers a significant decrease in transit service due to a natural or person-made disaster, the agency or the designated recipient for the UZA may make a disaster adjustment request. The request must demonstrate that the transit agency meets the following criteria: • A Federal disaster declaration is in place for at least a portion of the agency’s service area for all or part of the report year. • The decrease in transit service is a direct result of the disaster. • The decrease in transit service is temporary; thus, the reduced transit service levels are not reflective of the true transit needs of the area. If FTA grants the request, it will apportion funds based on the agency’s prior report year Annual Report. The request should indicate that it is requesting that FTA make this apportionment adjustment. FTA grants a disaster adjustment request for one year only. If a natural disaster extends across two report years, separate requests for each report year must be submitted for approval. 264 — Declarations and Requests 2026 NTD Policy Manual Appendix A: AUDIT TEMPLATES Independent Auditor Statement for Financial Data Instructions: The Independent Auditor Statement for Financial Data (IAS-FD) file copy should be on the independent auditor’s letterhead and should be kept on file by the transit agency. The Board of Trustees Transit Agency Name In connection with our regular examination of the financial statements of [agency name], for the fiscal year ended [date], on which we have reported separately under [date of auditor’s statement], we have also reviewed the reporting forms listed below and included in the report for the fiscal year ended [date], required under Title 49 U.S.C. 5335(a), for conformity in all material respects with the requirements of the Federal Transit Administration (FTA) as set forth in its applicable National Transit Database (NTD) Uniform System of Accounts (USOA). Our review for this purpose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. We did not make a detailed examination such as would be required to determine that each transaction has been recorded in accordance with the USOA. [Select one of the following two paragraphs for inclusion in your Statement:] The accounting system from which this NTD report is derived follows the accounting system prescribed by the USOA. The same accounting system has been adopted and was used to compile this NTD report. or The accounting system from which this NTD report is derived is other than the accounting system prescribed by the USOA but uses the accrual basis of accounting and is directly translated, using a clear audit trail, to the accounting treatment and categories specified by the USOA. The same internal accounting system has been adopted and was used to compile this NTD report. Audit Templates — Appendix A-1 2026 NTD Policy Manual [Submit a list of the specific financial forms on which audited data are reported:] • • • • Sources of Funds – Funds Earned and Funds Expended form Uses of Capital form Operating Expenses forms Reduced Reporting – Small Systems Based on our review, the accompanying reporting forms identified above conform in all material respects with the accounting requirements of FTA as set forth in its USOA. Signed: Title: City: Date: Appendix A-2 — Audit Templates 2026 NTD Policy Manual Independent Auditor Statement for Federal Funding Allocation Data Instructions: The Independent Auditor Statement for Federal Funding Allocation Data (IAS-FFA) file copy should be on the independent auditor’s letterhead and should be kept on file by the transit agency. The Board of Trustees Transit Agency Name The Federal Transit Administration (FTA) has established the following standards with regard to the data reported to it in the Federal Funding Allocation Statistics form of the transit agency’s annual NTD report: • • • • • • • A system is in place and maintained for recording data in accordance with NTD definitions. The correct data are being measured, and no systematic errors exist. A system is in place to record data on a continuing basis, and the data gathering is an ongoing effort. Source documents are available to support the reported data and are maintained for FTA review and audit for a minimum of three years following FTA’s receipt of the NTD report. The data are fully documented and securely stored. A system of internal controls is in place to ensure the data collection process is accurate and that the recording system and reported comments are not altered. Documents are reviewed and signed by a supervisor, as required. The data collection methods are those suggested by FTA or otherwise meet FTA requirements. The deadhead miles, computed as the difference between the reported Total Actual Vehicle Miles data and the reported total actual Vehicle Revenue Miles (VRM) data, appear to be accurate. Data are consistent with prior reporting periods and other facts known about transit agency operations. We have applied the procedures to the data contained in the accompanying FFA10 form for the fiscal year ending [date]. Such procedures, which were agreed to and specified by FTA in the Declarations section of the 2026 NTD Policy Manual and were agreed to by the transit agency, were applied to assist you in evaluating whether the transit agency complied with the standards described in the first paragraph of this part and that the information included in the NTD report Federal Funding Allocation Statistics form for the fiscal year ending [date] is presented in conformity with the requirements of 49 CFR part 630 and as presented in the 2026 NTD Policy Manual. Additional procedures performed (if any), which are agreed to Audit Templates — Appendix A-3 2026 NTD Policy Manual by the transit agency but not by FTA, are described in a separate attachment to this report. This report is intended solely for your information and for FTA and should not be used by those who did not participate in determining the procedures. The procedures were applied separately to each of the information systems used to develop the reported actual VRM, Fixed Guideway, Directional Route Miles, Passenger Miles Traveled, and Operating Expenses of [transit agency name] for the fiscal year ending [date] for each of the following modes: [List each mode by Type of Service (Directly Operated or Purchased Transportation).] The following information and findings came to our attention as a result of performing the procedures described in the attachments to this report: [Itemize all information and findings. If none, so state.] In performing the procedures, except for the information and findings described above, the information included in the NTD report on the Federal Funding Allocation Statistics form for the fiscal year ending [date] is presented fairly, in all material respects, with the requirements of 49 CFR part 630 and as presented in the 2026 NTD Policy Manual. Signed: Title: City: Date: Appendix A-4 — Audit Templates 2026 NTD Policy Manual Appendix B: ASSET CODES Ownership Codes LPPA Leased under lease purchase agreement by a public agency LPPE Leased under lease purchase agreement by a private entity LRPA Leased or borrowed from related parties by a public agency LRPE Leased or borrowed from related parties by a private entity OOPA Owned outright by public agency (includes safe harbor leasing agreements where only the tax title is sold) OOPE Owned outright by private entity (includes safe harbor leasing agreements where only the tax title is sold) TLPA True lease by a public agency TLPE True lease by a private entity Asset Codes — Appendix B-1 2026 NTD Policy Manual Vehicle Type Codes AB Articulated bus AG Automated guideway vehicle AO Automobile BR Over-the-road bus BU Bus CC Cable car CU Cutaway DB Double decker bus FB Ferryboat HR Heavy Rail passenger car IP Inclined plane vehicle LR Light Rail vehicle MV Minivan RL Commuter Rail locomotive RP Commuter Rail passenger coach RS Commuter Rail, self-propelled passenger car SB School bus SV Sports utility vehicle (SUV) TB Trolleybus TR Aerial tramway vehicle VN Van VT Vintage trolley/Streetcar Appendix B-2 — Asset Codes 2026 NTD Policy Manual Funding Source Codes UA Urbanized Area Formula Program (§ 5307) OF Other Federal funds NFPA Non-Federal public funds NFPE Non-Federal private funds RAFP Formula Grants for Rural Areas (§ 5311) EMSID Enhanced Mobility for Seniors and Individuals with Disabilities (§ 5310) Rail Manufacturer Codes ABB ACF AEG ALS ALW AMI ASK BBB BEC BFC BLM BOM BUD BVC CAF CBR CSC CVL DHI DWC FCH Asea Brown Boveri Ltd. American Car and Foundry Company AEG Transportation Systems ALSTOM Transport ALWEG Amrail Inc. AAI/Skoda Blue Bird Corporation Brookville Equipment Corporation Breda Transportation Inc. Boise Locomotive Works Bombardier Corporation Budd Company Boeing Vertol Company Construcciones Auxiliar de Ferrocarriles Carter Brothers California Street Cable Railroad Company Canadian Vickers Ltd. Daewoo Heavy Industries Duewag Corporation Ferries and Cliff House Railway GEC GMC GTC HIT HSC HYU INE JCC JHC KAW KIN MAF MBB MBR MKI MPT MSR PCF PST PTC RHR SDU General Electric Corporation General Motors Corporation Gomaco Trolley Company Hitachi Hawker Siddeley Canada Hyundai Rotem Inekon Group, a.s. Jewett Car Company John Hammond Company Kawasaki Rail Car Inc. Kinki Sharyo USA Mafersa M.B.B. Mahoney Brothers American Passenger Rail Car Company Motive Power Industries Market Street Railway PACCAR (Pacific Car and Foundry Company) Pullman-Standard Perley Thomas Car Company Rohr Corporation Siemens Mass Transit Division Asset Codes — Appendix B-3 2026 NTD Policy Manual SFB SFM SLC SOF SOJ STA Société Franco-Belge de Matériel San Francisco Muni St. Louis Car Company Soferval Sojitz Corporation of America Stadler Rail SUM TCC USR UTD WAM WLH ZZZ Sumitomo Corporation Tokyu Car Company US Railcar UTDC Inc. Westinghouse-Amrail W. L. Holman Car Company Other (Describe) Non-Rail Manufacturer Codes AAI ABI ACF ACI AEG AII ALL ALX AMD AMG AMT ARB ASK ATC AZD BBB BFC BLN BOM BOY BRX BYD CBC Allen Ashley Inc. Advanced Bus Industries American Car and Foundry Company American Coastal Industries AEG Transportation Systems American Ikarus Inc. Allen Marine, Inc. Alexander Dennis Limited AMD Marine Consulting Pty Ltd AM General Corporation AmTran Corporation Arboc Mobility LLC AAI/Skoda American Transportation Corporation Azure Dynamics Corporation Blue Bird Corporation Breda Transportation Inc. Blount Boats, Inc. Bombardier Corporation Boyertown Auto Body Works Breaux's Bay Craft, Inc. Build Your Dreams, Inc. Collins Bus Corporation (form. Collins Industries Inc./COL) Appendix B-4 — Asset Codes CBW CCC CCI CEQ CHA CHR CMC CMD CVL DAK DER DIA DKK DMC DTD DUC DUP EBC EBU EDN Carpenter Industries LLC (form. Carpenter Manufacturing Inc.) Cable Car Concepts Inc. Chance Bus Inc. (formerly Chance Manufacturing Company/CHI) Coach and Equipment Manufacturing Company Chance Manufacturing Company New Chrysler Champion Motor Coach Inc. Chevrolet Motor Division – GMC Canadian Vickers Ltd. Dakota Creek Industries, Inc. Derecktor Diamond Coach Corporation (formerly Coons Mfg. Inc./CMI) Double K, Inc. (form. Hometown Trolley/Hometown Manufacturing) Dina/Motor Coach Industries (MCI) Dodge Division – Chrysler Corporation Dutcher Corporation Dupont Industries ElDorado Bus (EBC Inc.) Ebus, Inc. El Dorado National (formerly El Dorado/EBC/Nat. Coach/ NCC) 2026 NTD Policy Manual EII ELK FDC FIL FLT FLX FRC FRD FRE FSC GCC GCA GEO GIL GIR GLF GLH GLV GMC GML GOM HMC HSC HYU INT IRB KIA KKI MAN MBZ MCI MDI MER Eagle Bus Manufacturing Elkhart Coach (Division of Forest River, Inc.) Federal Coach Flyer Industries Ltd (aka New Flyer Industries) Flxette Corporation Flexible Corporation Freightliner Corporation Ford Motor Corporation Freeport Shipbuilding, Inc. Ferrostaal Corporation Goshen Coach General Coach America, Inc. GEO Shipyard, Inc. Gillig Corporation Girardin Corporation Gulf Craft, LLC Gladding Hearn Glaval Bus General Motors Corporation General Motors of Canada Ltd. Gomaco American Honda Motor Company, Inc. Hawker Siddeley Canada IKU – Ikarus USA Inc. Hyundai Rotem International Renault & Iveco Kia Motors Krystal Koach Inc. American MAN Corporation Mercedes Benz Motor Coach Industries International (DINA) Mid Bus Inc. Ford or individual makes MNA MOL MTC MVN NAB NAT NAV NBB NBC NCC NEO NEW NFA NIS NOV OBI OCC OTC PCI PLY PRO PST PTE RIC SBI SHI SCC SPC SPR SSI STE STR Mitsubishi Motors; Mitsubishi Motors North America, Inc. Molly Corporation Metrotrans Corporation Mobility Ventures North American Bus Industries Inc. (form. Ikarus USA Inc./IKU) North American Transit Inc. Navistar International Corporation (also known as International/INT) Nichols Brothers Boat Builders National Mobility Corporation National Coach Corporation Neoplan - USA Corporation New England Wheels New Flyer of America Nissan NOVA Bus Corporation Orion Bus Industries Ltd. (formerly Ontario Bus Industries) AKA Bus Industries of America Overland Custom Coach Inc. Oshkosh Truck Corporation Prevost Car Inc. Plymouth Division-Chrysler Corp. Proterra, Inc. Pullman-Standard Port Everglades Yacht & Ship Rico Industries SuperBus Inc. Shepard Brothers Inc. Sabre Bus and Coach Corp. (form. Sabre Carriage Comp.) Startrans (Supreme Corporation) Spartan Motors Inc. Stewart Stevenson Services Inc. Steiner Shipyards, Inc. Starcraft Asset Codes — Appendix B-5 2026 NTD Policy Manual SUB SUL SVM TBB TEI TMC TOU TOY TRN TRT TRY TTR TTT VAN VOL VTH VWN WCI WDS WOC WTI WYC ZZZ Subaru of America or Fuji Heavy Industries Ltd. Sullivan Bus & Coach Limited Specialty Vehicle Manufacturing Corporation Thomas Built Buses Trolley Enterprises Inc. Transportation Manufacturing Company Tourstar Toyota Motor Corporation Transcoach Transteq Trolley Enterprises Terra Transit Turtle Top Van Hool N.V. Volvo VT Halter Marine, Inc. (includes Equitable Shipyards, Inc.) Volkswagen Wheeled Coach Industries Inc. Washburn & Doughty Associates, Inc. Wide One Corporation World Trans Inc. (also Mobile – Tech Corporation) Wayne Corporation (form. Wayne Manufacturing Company/WAY) Other (Describe) Appendix B-6 — Asset Codes 2026 NTD Policy Manual Fuel Codes BD Biodiesel BF Bunker fuel (low grade of diesel fuel often used in ferryboat operations) CN Compressed natural gas (CNG) DF Diesel fuel DU Dual fuel EB Electric battery EP Electric propulsion ET Ethanol GA Gasoline HD Hybrid diesel HG Hybrid gasoline HY Hydrogen KE Kerosene LN Liquefied natural gas (LNG) LP Liquefied petroleum gas/propane (LPG) MT Methanol Asset Codes — Appendix B-7 2026 NTD Policy Manual Appendix C: VANPOOL QUESTIONNAIRE 1. How is your Vanpool advertised to the public? The program is advertised to the public through (check all that apply): Agency website URL: ____________________________________ Other website URL: _____________________________________ Promotional materials (posters, brochures, billboards, signs) Media Advertising Employer fairs Other (describe): ________________________________________ 2. Are there direct relationships between your agency and specific employers for any vans to be reported to the NTD? There are no direct relationships with employers for any of the vans in our program, all vans are open to the public and none are restricted to particular employers. There are direct relationships with employers for any of the vans in our program, as follows: (describe relationships) 3. Who is responsible for ride-matching individuals to vans with available seats? How is this ride-matching conducted? (i.e., how are vans with available seats made known to the public, and how are these seats filled?) Online matching service via agency website Online matching service at regional ridesharing website Online matching service at State ridesharing website Third party lessor/provider is responsible Lessor/Provider: ________________________________________ Other (please describe): _______________________________________ 4. What branding is used in the advertising of the Vanpool program, and who pays these costs? Name of the Vanpool program: _________________________________ Name of agency paying the advertising and branding costs: ________________ Vanpool Questionnaire — Appendix C-1 2026 NTD Policy Manual 5. Description of the advertising and branding costs (e.g., developing the brand name, logo, van decals): ____________________________________________ 6. What branding is used on the Vanpool vehicles themselves? Vanpool Program Branding __________________________________________ 7. If there is a third-party vehicle lessor (e.g., Enterprise, State DOT), is their name also on the vehicle? Yes No N/A 8. Are third parties (i.e., other than your agency and the riders) used in providing the Vanpool service? If so, for each third party, please provide the following: Name of the third-party: ____________________________________________ Length of contract (number of months): ______________________ Contract start date (month, day, year): _______________________ Contract is competitively bid. Yes No N/A If “No,” describe how you select contractors: Terms of arrangement (i.e., what third party services/costs do you pay for?) Administrative costs Marketing, promotion, and advertising Other (please describe): _______________________________________ 9. Who is responsible for the different aspects of the service such as marketing, promotion, and advertising costs for the Vanpool program, the ride-matching services, fuel costs, maintenance costs, insurance costs, capital cost for replacement of vehicles, and capital costs for replacement of facilities? Appendix C-2 — Vanpool Questionnaire 2026 NTD Policy Manual 10. How are the rider costs in the Vanpool established, and by whom? How are rider costs tracked? Our agency establishes Vanpool fares A third-party lessor/provider establishes Vanpool fares We use vans provided by our agency and a third party Please describe the process for establishing rider costs: Third party name(s) (if applicable): ___________________________________ Our agency requires each Vanpool to record rider costs If so, describe review procedures: Third party requires each Vanpool to record rider costs If so, state third party and describe review procedures: Vanpool Questionnaire — Appendix C-3 2026 NTD Policy Manual Appendix D: SHARED MOBILITY SERVICES & NATIONAL TRANSIT DATABASE REPORTING If your agency reports to the NTD and contracts with a Transportation Network Company (TNC) for on-demand, shared mobility service, you may be able to include data for this service in your NTD report under the Transportation Network Company (TN) Type of Service. The shared mobility service must meet all criteria for public transportation as codified in 49 U.S.C. § 5302(15). What is a TNC? The NTD defines a TNC as a corporation, partnership, sole proprietorship, or other entity, that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a non-dedicated vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider. What kind of shared mobility service is reportable to the NTD? You may report shared mobility service if it is regular, continuing, shared-ride surface transportation service that is open to the general public or a segment of the general public defined by age, disability, or low income. What kind of shared mobility service is not reportable to the NTD? If a ride-hailing service is part of your trip planning platform, but you do not operate it under contract with the provider, you should not report it to the NTD. You should not report pilot projects, chartered bus service, intercity bus, sightseeing service, school bus service, courtesy shuttles for patrons of one or more specific establishments, and intra-terminal/facility shuttles. What do you mean by “operated under contract”? If your agency contracts with a TNC for public transit, then the service must meet FTA’s definition of Purchased Transportation TOS. What do you mean by “shared-ride”? Shared-ride service exists when the TNC groups passengers together based on passenger origins and destinations. Neither the driver of the revenue vehicle nor the passenger can decline additional passengers when there is room for them. The operator cannot cap the size of a party at less than the capacity of the vehicle. Not every trip needs to be a shared ride for a provider to be considered a shared-ride operator, but all reported rides should involve an active attempt to share rides. Shared Mobility Services and NTD Reporting — Appendix D-1 2026 NTD Policy Manual What do you mean by “regular and continuing” service? “Regular and continuing” refers to service that operates on a schedule during specified hours during the week and weekend. Services that operate on an ad hoc basis (e.g., only for special events) are not regular and continuing. Time-limited pilot projects are not regular and continuing either. What information do I report to the NTD? If the shared mobility service meets NTD reporting requirements, you will report financial, service, and asset data. The level of detail of the report will depend on whether your agency is a Full or Reduced Reporter. You will need to work with your contracted TNC to gather data points such as Unlinked Passenger Trips, Vehicle Revenue Miles, Vehicle Revenue Hours, passenger fares, operating expenses, sources of revenue, and information regarding the assets used to provide the service. Shared Mobility NTD Reporting Eligibility Agencies reporting to the NTD that have partnered with on-demand, shared mobility services may refer to the chart and examples below to see if their service is reportable to the NTD. Appendix D-2 — Shared Mobility Services and NTD Reporting 2026 NTD Policy Manual Shared Mobility Services and NTD Reporting — Appendix D-3 2026 NTD Policy Manual Example 1: A transit agency contracts a ride-hailing service to provide a first/last mile solution within the community. Passengers can use a mobile app to request a ride to/from any location within the service area. Solution: This service would be eligible for NTD reporting if • The agency is paying the full cost of service (less fares), • Drivers and passengers cannot refuse additional passengers if there is available seating capacity, and • The service operator is attempting to group all rides to facilitate shared-ride service. Example 2: A transit agency contracts a ride-hailing service to help offset parking demand at their more heavily used passenger stations. Passengers with parking permits for these stations receive 10 free rides per month via the ride-hailing service to encourage less use of parking inventory. Solution: This service would not be eligible for NTD reporting because it is limited to a segment of the general public (permit holders) not defined by age, disability, or lowincome. Example 3: A transit agency contracts a ride-hailing service to provide on-demand service to its paratransit riders. Riders receive a limited number of subsidized, ondemand rides per month. Customers are not guaranteed an exclusive ride. Solution: This service would be eligible for NTD reporting if • The agency is paying the full cost of service (less fares); • Drivers and passengers cannot refuse additional passengers if there is available seating capacity; and • The service operator is attempting to group all rides to facilitate shared-ride service. Appendix D-4 — Shared Mobility Services and NTD Reporting