e-CFR data is current as of January 26, 2021
TITLE 14—Aeronautics and Space
CHAPTER II—OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) SUBCHAPTER A—ECONOMIC REGULATIONS PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
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| Section 03 Definitions for Purposes of This System of Accounts and Reports |
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| Section 04 Air Carrier Groupings |
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General Accounting Provisions
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| Section 1 Introduction to System of Accounts and Reports |
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| Sec. 1-1 Applicability of system of accounts and reports. |
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| Sec. 1-2 Waivers from this system of accounts and reports. |
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| Sec. 1-3 General description of system of accounts and reports. |
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| Sec. 1-4 System of accounts coding. |
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| Sec. 1-6 Accounting entities. |
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| Sec. 1-7 Interpretation of accounts. |
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| Sec. 1-8 Address for reports and correspondence. |
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| Section 2 General Accounting Policies |
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| Sec. 2-1 Generally accepted accounting principles. |
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| Sec. 2-2 Basis of allocation between entities. |
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| Sec. 2-3 Distribution of revenues and expenses within entities. |
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| Sec. 2-4 Accounting period. |
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| Sec. 2-5 Revenue and accounting practices. |
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Balance Sheet Classifications
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| Section 3 Chart of Balance Sheet Accounts |
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| Section 6 Objective Classification of Balance Sheet Elements |
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Profit and Loss Classification
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| Section 7 Chart of Profit and Loss Accounts |
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| Section 9 Functional Classification—Operating Revenues |
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| Section 10 Functional Classification—Operating Expenses of Group I Air Carriers |
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| Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers |
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| Section 12 Objective Classification—Operating Revenues and Expenses |
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| Section 14 Objective Classification—Nonoperating Income and Expense |
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| Section 15 Objective Classification—Income Taxes for Current Period |
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| Section 16 Objective Classification—Discontinued Operations |
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| Section 17 Objective Classification—Extraordinary Items |
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| Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles |
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Operating Statistics Classifications
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| Section 19 Uniform Classification of Operating Statistics |
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| Sec. 19-2 Maintenance of data. |
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| Sec. 19-3 Accessibility and transmittal of data. |
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| Sec. 19-4 Service classes. |
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| Sec. 19-5 Air transport traffic and capacity elements. |
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| Sec. 19-6 Public disclosure of traffic data. |
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| Sec. 19-7 Passenger origin-destination survey. |
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General Reporting Provisions—Large Certificated Air Carriers
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| Section 21 Introduction to System of Reports |
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| Section 22 General Reporting Instructions |
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Financial Reporting Requirements
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| Section 23 Certification and Balance Sheet Elements |
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| Section 24 Profit and Loss Elements |
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Traffic Reporting Requirements
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| Section 25 Traffic and Capacity Elements |
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