This Flight Standards Service (AFS) advisory circular (AC) contains guidance on cargo loading. It is intended for air operators, Original Equipment Manufacturers (OEM), Supplemental Type Certificate (STC) holders, Parts Manufacturer Approval (PMA) holders, Technical Standard Order (TSO) holders, and aircraft owners and operators who manufacture their own parts. This AC responds to a recent aircraft accident involving a part 121 air carrier that was transporting heavy military vehicles, known as special cargo. It was revised after evaluating special cargo operations, load planning, restraint calculations, restraint methods, freight staging, freight forwarding, and interlining of cargo. It enhances the safety of flight operations by clearly identifying responsibilities of parties and enhances guidance concerning the operator's Weight and Balance (W&B) control program and procedures for cargo restraint and aircraft loading; unit load devices (ULD) and restraint devices; and the transport of special cargo. It also provides clarity regarding cargo handling training requirements. Adhering to the recommendations in this AC is one means, but not the only means, for air carriers to better manage their cargo operations.