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Title 14

Displaying title 14, up to date as of 7/08/2026. Title 14 was last amended 7/06/2026.
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  1. Title 14 —Aeronautics and Space
  2. Chapter II —Office of the Secretary, Department of Transportation (Aviation Proceedings)
  3. Subchapter A —Economic Regulations
  4. Part 241   View Full Text
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Title 14Aeronautics and SpacePart / Section
Chapter IIOffice of the Secretary, Department of Transportation (Aviation Proceedings)200 – 399
Subchapter AEconomic Regulations200 – 298
Part 241Uniform System of Accounts and Reports for Large Certificated Air Carriers01 – 25
Section 01 [Reserved]
Section 02 [Reserved]
Section 03Definitions for Purposes of This System of Accounts and Reports
Section 04Air Carrier Groupings
General Accounting Provisions1 – 2-5
Section 1Introduction to System of Accounts and Reports
Sec. 1-1Applicability of system of accounts and reports.
Sec. 1-2Waivers from this system of accounts and reports.
Sec. 1-3General description of system of accounts and reports.
Sec. 1-4System of accounts coding.
Sec. 1-5Records.
Sec. 1-6Accounting entities.
Sec. 1-7Interpretation of accounts.
Sec. 1-8Address for reports and correspondence.
Section 2General Accounting Policies
Sec. 2-1Generally accepted accounting principles.
Sec. 2-2Basis of allocation between entities.
Sec. 2-3Distribution of revenues and expenses within entities.
Sec. 2-4Accounting period.
Sec. 2-5Revenue and accounting practices.
Balance Sheet Classifications3 – 6
Section 3Chart of Balance Sheet Accounts
Section 4General
Section 5 [Reserved]
Section 6Objective Classification of Balance Sheet Elements
Profit and Loss Classification7 – 18
Section 7Chart of Profit and Loss Accounts
Section 8General
Section 9Functional Classification—Operating Revenues
Section 10Functional Classification—Operating Expenses of Group I Air Carriers
Section 11Functional Classification—Operating Expenses of Group II and Group III Air Carriers
Section 12Objective Classification—Operating Revenues and Expenses
Section 14Objective Classification—Nonoperating Income and Expense
Section 15Objective Classification—Income Taxes for Current Period
Section 16Objective Classification—Discontinued Operations
Section 17Objective Classification—Extraordinary Items
Section 18Objective Classification—Cumulative Effect of Changes in Accounting Principles
Operating Statistics Classifications19 – 19-8.10
Section 19Uniform Classification of Operating Statistics
Sec. 19-1Applicability.
Sec. 19-2Maintenance of data.
Sec. 19-3Accessibility and transmittal of data.
Sec. 19-4Service classes.
Sec. 19-5Air transport traffic and capacity elements.
Sec. 19-6Public disclosure of traffic data.
Sec. 19-7Passenger origin-destination survey.
Sec. 19-8Passenger Origin—Destination
19-8.1Purpose.
19-8.2Definitions.
§ 19-8.3Applicability.
§ 19-8.4Reporting of O&D data.
§ 19-8.5Form of reports.
§ 19-8.6Dissemination.
§ 19-8.7Submission of data.
§ 19-8.8Editing data.
§ 19-8.9Control of sample selection and data recording.
§ 19-8.10Staff review.
General Reporting Provisions—Large Certificated Air Carriers21 – 22
Section 21Introduction to System of Reports
Section 22General Reporting Instructions
Financial Reporting Requirements23 – 24
Section 23Certification and Balance Sheet Elements
Section 24Profit and Loss Elements
Traffic Reporting Requirements25
Section 25Traffic and Capacity Elements
eCFR Content