(a) Executive agencies, excluding the Armed Forces and Intelligence Community, must report CAS cost and utilization data if they make payments for such services:

1. (1) Charter or rent aircraft;
2. (2) Lease or lease-purchase aircraft;
3. (3) Hire aircraft and related services through an ISSA or a full-service contract; or
4. (4) Obtain related aviation services through an ISSA or by contract except when you use the services in support of Federal aircraft.

(b) You must report:

1. (1) Costs and flight hours for each hired CAS aircraft; and
2. (2) Costs and contract periods for related aviation services, whether by contract or ISSA.