Code of Federal Regulations · Part

Part 241 — Uniform System Of Accounts And Reports For Large Certificated Air Carriers

14 C.F.R. pt. 241

• § 01 Section 01 [reserved]
• § 1 Section 1 Introduction To System Of Accounts And Reports
• § 02 Section 02 [reserved]
• § 2 Section 2 General Accounting Policies
• § 3 Section 3 Chart Of Balance Sheet Accounts
• § 03 Section 03 Definitions For Purposes Of This System Of Accounts And Reports
• § 04 Section 04 Air Carrier Groupings
• § 4 Section 4 General
• § 5 Section 5 [reserved]
• § 6 Section 6 Objective Classification Of Balance Sheet Elements
• § 7 Section 7 Chart Of Profit And Loss Accounts
• § 8 Section 8 General
• § 9 Section 9 Functional Classification—Operating Revenues
• § 10 Section 10 Functional Classification—Operating Expenses Of Group I Air Carriers
• § 11 Section 11 Functional Classification—Operating Expenses Of Group II And Group III Air Carriers
• § 12 Section 12 Objective Classification—Operating Revenues And Expenses
• § 14 Section 14 Objective Classification—Nonoperating Income And Expense
• § 15 Section 15 Objective Classification—Income Taxes For Current Period
• § 16 Section 16 Objective Classification—Discontinued Operations
• § 17 Section 17 Objective Classification—Extraordinary Items
• § 18 Section 18 Objective Classification—Cumulative Effect Of Changes In Accounting Principles
• § 19 Section 19 Uniform Classification Of Operating Statistics
• § 21 Section 21 Introduction To System Of Reports
• § 22 Section 22 General Reporting Instructions
• § 23 Section 23 Certification And Balance Sheet Elements
• § 24 Section 24 Profit And Loss Elements
• § 25 Section 25 Traffic And Capacity Elements
• § 1-1 Sec. 1-1 Applicability Of System Of Accounts And Reports
• § 1-2 Sec. 1-2 Waivers From This System Of Accounts And Reports
• § 1-3 Sec. 1-3 General Description Of System Of Accounts And Reports
• § 1-4 Sec. 1-4 System Of Accounts Coding
• § 1-5 Sec. 1-5 Records
• § 1-6 Sec. 1-6 Accounting Entities
• § 1-7 Sec. 1-7 Interpretation Of Accounts
• § 1-8 Sec. 1-8 Address For Reports And Correspondence
• § 19-1 Sec. 19-1 Applicability
• § 19-2 Sec. 19-2 Maintenance Of Data
• § 19-3 Sec. 19-3 Accessibility And Transmittal Of Data
• § 19-4 Sec. 19-4 Service Classes
• § 19-5 Sec. 19-5 Air Transport Traffic And Capacity Elements
• § 19-6 Sec. 19-6 Public Disclosure Of Traffic Data
• § 19-7 Sec. 19-7 Passenger Origin-destination Survey
• § 19-8 Sec. 19-8 Passenger Origin—Destination
• § 19-8.1 19-8.1 Purpose
• § 19-8.10 -8.10 Staff Review
• § 19-8.2 19-8.2 Definitions
• § 19-8.3 -8.3 Applicability
• § 19-8.4 -8.4 Reporting Of O&d Data
• § 19-8.5 -8.5 Form Of Reports
• § 19-8.6 -8.6 Dissemination
• § 19-8.7 -8.7 Submission Of Data
• § 19-8.8 -8.8 Editing Data
• § 19-8.9 -8.9 Control Of Sample Selection And Data Recording
• § 2-1 Sec. 2-1 Generally Accepted Accounting Principles
• § 2-2 Sec. 2-2 Basis Of Allocation Between Entities
• § 2-3 Sec. 2-3 Distribution Of Revenues And Expenses Within Entities
• § 2-4 Sec. 2-4 Accounting Period
• § 2-5 Sec. 2-5 Revenue And Accounting Practices