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U.S. Code of Federal Regula...
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Title 14—Aeronautics and Space
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CHAPTER II—OFFICE OF THE SE...
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PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS...
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
Section 01 - Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
Section 02 - Definitions for Purposes of This System of Accounts and Reports
Section 03 - Definitions for Purposes of This System of Accounts and Reports
Section 04 - Air Carrier Groupings
Section 1 - Introduction to System of Accounts and Reports
Sec. 1-1 - Applicability of system of accounts and reports.
Sec. 1-2 - Waivers from this system of accounts and reports.
Sec. 1-3 - General description of system of accounts and reports.
Sec. 1-4 - System of accounts coding.
Sec. 1-5 - Records.
Sec. 1-6 - Accounting entities.
Sec. 1-7 - Interpretation of accounts.
Sec. 1-8 - Address for reports and correspondence.
Section 2 - General Accounting Policies
Sec. 2-1 - Generally accepted accounting principles.
Sec. 2-2 - Basis of allocation between entities.
Sec. 2-3 - Distribution of revenues and expenses within entities.
Sec. 2-4 - Accounting period.
Sec. 2-5 - Revenue and accounting practices.
Section 3 - Chart of Balance Sheet Accounts
Section 4 - General
Section 5 - Objective Classification of Balance Sheet Elements
Section 6 - Objective Classification of Balance Sheet Elements
Section 7 - Chart of Profit and Loss Accounts
Section 8 - General
Section 9 - Functional Classification—Operating Revenues
Section 10 - Functional Classification—Operating Expenses of Group I Air Carriers
Section 11 - Functional Classification—Operating Expenses of Group II and Group III Air Carriers
Section 12 - Objective Classification—Operating Revenues and Expenses
Section 14 - Objective Classification—Nonoperating Income and Expense
Section 15 - Objective Classification—Income Taxes for Current Period
Section 16 - Objective Classification—Discontinued Operations
Section 17 - Objective Classification—Extraordinary Items
Section 18 - Objective Classification—Cumulative Effect of Changes in Accounting Principles
Section 19 - Uniform Classification of Operating Statistics
Sec. 19-1 - Applicability.
Sec. 19-2 - Maintenance of data.
Sec. 19-3 - Accessibility and transmittal of data.
Sec. 19-4 - Service classes.
Sec. 19-5 - Air transport traffic and capacity elements.
Sec. 19-6 - Public disclosure of traffic data.
Sec. 19-7 - Passenger origin-destination survey.
Section 21 - Introduction to System of Reports
Section 22 - General Reporting Instructions
Section 23 - Certification and Balance Sheet Elements
Section 24 - Profit and Loss Elements
Section 25 - Traffic and Capacity Elements