Division 3 Transport

Transport covers the process of carriage of people and objects from one location to another as well as related supporting and auxiliary services and rentals (charters) of carriers with crew. Also included are postal and courier services. Transport can be classified according to mode of transport and what is carried (passengers or freight).

A transport provider may subcontract in order to be able to use the services of other operators in providing part of the final transport service. Such services should be recorded on a gross basis. For example, a courier service provider might contract separately with more than one transport operator. Commissions payable by providers of transport services to an agent should be separately recorded.