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Electronic Code of Federal Regulations

e-CFR Data is current as of April 15, 2014

Title 14: Aeronautics and Space
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS


Section 3   Chart of Balance Sheet Accounts

[See footnotes at end of table]

Name of accountGeneral classification
      
Current assets:
Cash1010
Short-term investments1100
Notes receivable1200
Accounts receivable1270
Allowance for uncollectible accounts1290
Spare parts and supplies1300
Allowance for obsolescence—Spare parts and supplies1311
Prepaid items1410
Other current assets1420
Investments and special funds:
Investments in associated companies1510
Investments in investor controlled companies1510.1
Investments in other associated companies1510.2
Advances to associated companies1510.3
Other investments and receivables1530
Special funds1550
Property and equipment1600-1700
   OperatingNonoperat-
   ing
Airframes16011701
Airframes1601.11701.1
Unamortized airframe overhauls1601.21701.2
Aircraft engines16021702
Aircraft engines1602.11702.1
Unamortized aircraft engine overhauls1602.21702.2
Improvements to leased flight equipment16071707
Flight equipment rotable parts and assemblies16081708
Airframe parts and assemblies11608.111708.1
Aircraft engine parts and assemblies11608.511708.5
Other parts and assemblies11608.911708.9
Flight equipment16091709
Allowance for depreciation:
Airframes16111711
Aircraft engines16121712
Improvements to leased flight equipment16171717
Flight equipment rotable parts and assemblies16181718
Flight equipment airworthiness allowance2162921729
Equipment16301730
Furniture, fixtures and office equipment16361736
Improvements to leased buildings and equipment16391739
General classification
Buildings16401740
Maintenance buildings and improvements1640.11740.1
Other buildings and improvements1640.91740.9
Ground property and equipment16491749
Allowance for depreciation:
Equipment16501750
Improvements to leased buildings and equipment16541754
Furniture, fixtures, and office equipment16561756
Buildings16601760
Maintenance buildings and improvements1660.11760.1
Other buildings and improvements1660.91760.9
Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs16681768
Land16791779
Equipment purchase deposits and advance payments16851785
Construction work in progress16891789
Leased property under capital leases16951795
Capital leases—flight equipment1695.11795.1
Capital leases—other property and equipment1695.21795.2
Leased property under capital leases, accumulated amortization16961796
Accumulated amortization—capitalized flight equipment1696.11796.1
Accumulated amortization—capitalized other property and equipment1696.21796.2
Property on operating-type lease to others and property held for lease1797
Property on operating-type lease to others and property held for lease, accumulated depreciation1798
Other assets:
Long-term prepayments1820
Unamortized developmental and preoperating costs1830
Other assets and deferred charges1890
Current liabilities:
Current maturities of long-term debt2000
Notes payable:
Banks2005
Other2015
Trade accounts payable2021
Accounts payable—other2025
Current obligations under capital leases2080
Accrued salaries, wages2110
Accrued vacation liability2120
Accrued interest2125
Accrued taxes2130
Dividends declared2140
Air traffic liability2160
Other current liabilities2190
Noncurrent liabilities:
Long-term debt2210
Advances from associated companies2240
Pension liability2250
Noncurrent obligations under capital leases2280
Other noncurrent liabilities2290
Deferred credits:
Deferred income taxes2340
Deferred investment tax credits2345
Other deferred credits2390
Stockholders' equity:
Preferred stock2820
Common stock2840
Additional capital invested2890
Premium on capital stock2890.1
Discount on capital stock2890.2
Other capital stock transactions2890.3
Retained earnings2900
Subscribed and unissued stock2860
Treasury stock2990

1Prescribed for group II and group III air carriers only.

2At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.

Note: Digits to right of decimals and italicized codes established for BTS control purposes only.

[ER-1401, 50 FR 239, Jan. 3, 1985, as amended by Amdt. 248-58, 54 FR 5592, Feb. 6, 1989; 60 FR 66723, Dec. 26, 1995]



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