About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
Home   |   Customers   |   Vendors   |   Libraries  

The Electronic Code of Federal Regulations (e-CFR) is a regularly updated, unofficial editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Printing Office.

Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
Text | PDF

Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.

Purchase individual CFR titles from the U.S. Government Online Bookstore.

Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.


Electronic Code of Federal Regulations

e-CFR Data is current as of April 21, 2014

Title 14: Aeronautics and Space

Section 3   Chart of Balance Sheet Accounts

[See footnotes at end of table]

Name of accountGeneral classification
Current assets:
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
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:
Aircraft engines16121712
Improvements to leased flight equipment16171717
Flight equipment rotable parts and assemblies16181718
Flight equipment airworthiness allowance2162921729
Furniture, fixtures and office equipment16361736
Improvements to leased buildings and equipment16391739
General classification
Maintenance buildings and improvements1640.11740.1
Other buildings and improvements1640.91740.9
Ground property and equipment16491749
Allowance for depreciation:
Improvements to leased buildings and equipment16541754
Furniture, fixtures, and office equipment16561756
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
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:
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]

For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.
For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.