| 1 | BS | British International Helicopters Ltd. | ICAO: BIH, Callsign: Brintel, Ceased operations. IATA designator changed from UR | GB | AVCODES |
| 2 | BS | Busy Bee Of Norway A/S | ICAO: BEE, Callsign: Busybee, Ceased operations | N | AVCODES |
| 3 | BS | US-Bangla Airlines Limited | ICAO: UBG, Callsign: Banglastar, Founded in 2013. Commenced operations on 17 July 2014. | BD | AVCODES |
| 4 | BS | Birmingham Southern R.R. Co. | 4/1938-7/2005 | | NAKINA |
| 5 | BS | Birmingham Southern R.R. Co. | 4/38-7/2000 | | NRHS |
| 6 | BS | BIRMINGHAM SOUTHERN RAILROAD | | | PWRC |
| 7 | BS | Birmingham Southern Railroad | | | RSRV |
| 8 | BS | Birmingham Southern Railroad Company | | USA | TRAFFIC |
| 9 | BS | Baneservice AS | | NO | VKM |
| 10 | BS&C | Big Sandy & Cumberland R.R. Co. | 7/1923-7/1930 | | NAKINA |
| 11 | BS&C | Big Sandy & Cumberland R.R. Co. | 23-Jul | | NRHS |
| 12 | BS&C | BIG SANDY & CUMBERLAND RAILROAD CO. | | | PWRC |
| 13 | BS&K | Big Sandy & Kentucky River Ry. Co. | 7/1923-7/1930 | | NAKINA |
| 14 | BS&K | Big Sandy & Kentucky River Ry. Co. | 23-Jul | | NRHS |
| 15 | BS&K | BIG SANDY & KENTUCKY RIVER RWY. CO. | | | PWRC |
| 16 | BSA | Ecole D'aviation Civile | Callsign: CAS Belgium, Founded in 1953. Merged in CAE in 2008. | B | AVCODES |
| 17 | BSA | Air Bissau International Lda | Callsign: Bissau International, | GW | AVCODES |
| 18 | BSAB | BOSCOS AUTOBODY | | | SCAC3 |
| 19 | BSAB | BROWN, KEITH EXPRESS INC | | | SCAC4 |
| 20 | BSAC | BULKSTAR SHIPPING CORP | | | SCAC3 |
| 21 | BSAD | BEST AIR DELIVERY INC | | | SCAC3 |
| 22 | BSAF | BAYSHORE AIR FREIGHT INC | | | SCAC3 |
| 23 | BSAG | BRUNSWICK SHIP AGENCY INC | | | SCAC3 |
| 24 | BSAG | BOWLING GREEN LOGISTICS INC | | | SCAC4 |
| 25 | BSAG | Bremer Straßenbahn AG | City: Bremen | D | TRAFFIC |
| 26 | BSAG | Bremer Straßenbahn SG | | DE | VKM |
| 27 | BSAK | BIG SPRINGS TRUCKING INC | | | SCAC4 |
| 28 | BSAO | BASCOS AUTO SALES | | | SCAC3 |
| 29 | BSAO | BASIC ENTERPRISE INC | | | SCAC4 |
| 30 | BSAQ | BARR-STALFORT CO | | | SCAC3 |
| 31 | BSAR | BASARABA TRUCKING LTD | | | SCAC4 |
| 32 | BSAS | BELGIAN TRUCK LINES INC | | | SCAC4 |
| 33 | BSAY | BLUE SKY TRANSPORTATION SERVICES LL | | | SCAC4 |
| 34 | BSB | Air Wings | Callsign: Arbas, | MD | AVCODES |
| 35 | BSB | Air Wings | | | ICAO1 |
| 36 | BSB | Breisgau S-Bahn GmbH | Freiburg (SWEG-Tochter) | D | privat-bahn.de |
| 37 | BSB | BIG SKY BUS LINES INC | | | SCAC4 |
| 38 | BSB | Breisgau-S-Bahn-Gesellschaft | | D | TRAFFIC |
| 39 | BSB | Breisgau-S-Bahngesellschaft | | DE | VKM |
| 40 | BSBB | BASS, BOB TRUCKING | | | SCAC3 |
| 41 | BSBC | B S B CINDER COMPANY | | | SCAC3 |
| 42 | BSBD | BUSY BEE DELIVERY | | | SCAC3 |
| 43 | BSBE | BOSTON-BUFFALO EXPRESS, INC | | | SCAC3 |
| 44 | BSBE | BBX INC | | | SCAC4 |
| 45 | BSBF | BIGGINS & SONS TRUCKING | | | SCAC4 |
| 46 | BSBH | BACHMAN SUNNY HILL FRUIT FARM | | | SCAC4 |
| 47 | BSBI | B S B TRUCKING INC | | | SCAC3 |
| 48 | BSBK | BLACK & SILVER BULK CARRIERS INC | | | SCAC3 |
| 49 | BSBM | BULLS TRUCKING | | | SCAC3 |
| 50 | BSBM | BULLS TRUCKING | | | SCAC4 |
| 51 | BSBP | BILLS BODY SHOP | | | SCAC3 |
| 52 | BSBS | Braunschweiger Bahn-Service GmbH | Braunschweig | D | privat-bahn.de |
| 53 | BSBS | BOISE SCHOOL BUS CO INC | | | SCAC3 |
| 54 | BSBS | BSB LOGISTICS | | | SCAC4 |
| 55 | BSBS | Bern-Scharzenburg-Bahn | Real: BSB | CH | TRAFFIC |
| 56 | BSBS | BSBS Braunschweiger Bahn Service GmbH | | DE | VKM |
| 57 | BSBU | BIGSTEEL BOX CORPORATION | | CDN | BIC |
| 58 | BSBU | Bigsteel Box Corporation | | | RSRV |
| 59 | BSBV | BILL SIGNS TRUCKING LLC | | | SCAC4 |
| 60 | BSBX | Bethlehem Steel Bridge Corp. | 8/1920-7/1923 | | NAKINA |
| 61 | BSBX | BETHELEHEM STEEL BRIDGE CORP. | | | PWRC |
| 62 | BSBY | BUSBY TRUCKING INC | | | SCAC3 |
| 63 | BSBZW | BSB-Saugbagger und Zweiwegetechnik GmbH&Co. KG | | DE | VKM |
| 64 | BSC | Blue Sky Carrier Co. Ltd. | Callsign: Blue Steam, | PL | AVCODES |
| 65 | BSC | AeroStan Aircompany | IATA: KW, Callsign: Big Shot, IATA Prefix: 321, | KS | AVCODES |
| 66 | BSC | Bistair - Fez | | | ICAO1 |
| 67 | BSC | BUCKEYE STEEL CASTINGS | | | PWRC |
| 68 | BSCA | BRISCO TRUCKING | | | SCAC3 |
| 69 | BSCA | BRS CARTAGE LTD | | | SCAC4 |
| 70 | BSCB | BASIC TRANSPORTATION INC | | | SCAC3 |
| 71 | BSCB | BRANSCOME INC | | | SCAC4 |
| 72 | BSCD | BASSCO DRAYAGE INC | | | SCAC3 |
| 73 | BSCE | BRUSCOE TOWBOAT COMPANY | | | SCAC3 |
| 74 | BSCE | BLUE SKY COURIERS INC | | | SCAC4 |
| 75 | BSCF | BARGE SERVICE CORPORATION | | | SCAC3 |
| 76 | BSCF | BOYD SPECIAL COMMODITIES INC | | | SCAC4 |
| 77 | BSCG | BEST CARTAGE INC | | | SCAC3 |
| 78 | BSCG | Bus Service Center Sp, Gliwice | | PL | TRAFFIC |
| 79 | BSCH | BERSCH TRUCKING INC | | | SCAC3 |
| 80 | BSCH | BERTSCH TRUCKING INC | | | SCAC4 |
| 81 | BSCK | BRISCOES TRUCKING | | | SCAC3 |
| 82 | BSCL | BAUSCH & LOMB INC | | | SCAC3 |
| 83 | BSCL | BLUE STAR CARRIERS INC | | | SCAC4 |
| 84 | BSCM | BOYD SPECIAL COMMODITIES, INC | | | SCAC3 |
| 85 | BSCM | BALTIMORE SCRAP CORP | | | SCAC4 |
| 86 | BSCN | BOSTON CONCRETE INC | | | SCAC3 |
| 87 | BSCO | BRASEL AND SIMS CONSTRUCTION CO | | | SCAC3 |
| 88 | BSCP | BLISS CORPORATION | | | SCAC3 |
| 89 | BSCQ | BALTIMORE STEVEDORING CO INC | | | SCAC3 |
| 90 | BSCQ | BASIC TOWING INC | | | SCAC4 |
| 91 | BSCR | BASIC TRANSPORTATION INC | | | SCAC4 |
| 92 | BSCS | BASIC SERVICE INC | | | SCAC3 |
| 93 | BSCT | BABA SREE CHAND EXPRESS LLC | | | SCAC4 |
| 94 | BSCU | BESTCONT SA | | CH | BIC |
| 95 | BSCV | BROOKE SHIPPING CORPORATION | | | SCAC3 |
| 96 | BSCX | Bethlehem Steel Corp. | added 10/1970; 1/1975-1/1994; 7/2000-7/2005 (not listed) | | NAKINA |
| 97 | BSCX | Brooks-Scanlon Corp. | 7/1930 | | NAKINA |
| 98 | BSCX | Brooks-Scanlon Co. | 8/1920 | | NAKINA |
| 99 | BSCX | Bethlehem Steel Corp. | added 10/70; 1/75-7/2000 | | NRHS |
| 100 | BSCX | *BROOKS-SCANLON CORP. | | | PWRC |
