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e-CFR data is current as of November 25, 2015

Title 14Chapter IISubchapter APart 241

TITLE 14—Aeronautics and Space




Section 01
Section 01   Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
Section 02
Section 02   [Reserved]
Section 03
Section 03   Definitions for Purposes of This System of Accounts and Reports
Section 04
Section 04   Air Carrier Groupings

General Accounting Provisions

Section 1
Section 1   Introduction to System of Accounts and Reports
Sec. 1-1
Sec. 1-1   Applicability of system of accounts and reports.
Sec. 1-2
Sec. 1-2   Waivers from this system of accounts and reports.
Sec. 1-3
Sec. 1-3   General description of system of accounts and reports.
Sec. 1-4
Sec. 1-4   System of accounts coding.
Sec. 1-5
Sec. 1-5   Records.
Sec. 1-6
Sec. 1-6   Accounting entities.
Sec. 1-7
Sec. 1-7   Interpretation of accounts.
Sec. 1-8
Sec. 1-8   Address for reports and correspondence.
Section 2
Section 2   General Accounting Policies
Sec. 2-1
Sec. 2-1   Generally accepted accounting principles.
Sec. 2-2
Sec. 2-2   Basis of allocation between entities.
Sec. 2-3
Sec. 2-3   Distribution of revenues and expenses within entities.
Sec. 2-4
Sec. 2-4   Accounting period.
Sec. 2-5
Sec. 2-5   Revenue and accounting practices.

Balance Sheet Classifications

Section 3
Section 3   Chart of Balance Sheet Accounts
Section 4
Section 4   General
Section 5
Section 5   [Reserved]
Section 6
Section 6   Objective Classification of Balance Sheet Elements

Profit and Loss Classification

Section 7
Section 7   Chart of Profit and Loss Accounts
Section 8
Section 8   General
Section 9
Section 9   Functional Classification—Operating Revenues
Section 10
Section 10   Functional Classification—Operating Expenses of Group I Air Carriers
Section 11
Section 11   Functional Classification—Operating Expenses of Group II and Group III Air Carriers
Section 12
Section 12   Objective Classification—Operating Revenues and Expenses
Section 14
Section 14   Objective Classification—Nonoperating Income and Expense
Section 15
Section 15   Objective Classification—Income Taxes for Current Period
Section 16
Section 16   Objective Classification—Discontinued Operations
Section 17
Section 17   Objective Classification—Extraordinary Items
Section 18
Section 18   Objective Classification—Cumulative Effect of Changes in Accounting Principles

Operating Statistics Classifications

Section 19
Section 19   Uniform Classification of Operating Statistics
Sec. 19-1
Sec. 19-1   Applicability.
Sec. 19-2
Sec. 19-2   Maintenance of data.
Sec. 19-3
Sec. 19-3   Accessibility and transmittal of data.
Sec. 19-4
Sec. 19-4   Service classes.
Sec. 19-5
Sec. 19-5   Air transport traffic and capacity elements.
Sec. 19-6
Sec. 19-6   Public disclosure of traffic data.
Sec. 19-7
Sec. 19-7   Passenger origin-destination survey.

General Reporting Provisions—Large Certificated Air Carriers

Section 21
Section 21   Introduction to System of Reports
Section 22
Section 22   General Reporting Instructions

Financial Reporting Requirements

Section 23
Section 23   Certification and Balance Sheet Elements
Section 24
Section 24   Profit and Loss Elements

Traffic Reporting Requirements

Section 25
Section 25   Traffic and Capacity Elements

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