Arrêté du 7 novembre 2001 fixant pour les gestionnaires d'aérodrome, les transporteurs aériens et les prestataires de services les modalités de séparation comptable des services d'assistance en escale des autres activités JORF du 27/11/2001, page 18866
This French regulation establishes specific rules for the accounting separation of ground handling services from other business activities. It aims to ensure transparency and prevent unfair competition by requiring that ground handling operations are financially distinct from other services provided by airport operators or airlines. The decree affects airport managers, air carriers, and ground handling service providers in France. These entities must implement specific accounting methods to clearly isolate the costs and revenues associated with ground assistance services.