Title 14

PART 241

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

PART 241 - UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Authority:49 U.S.C. 329, 41101, 41708, and 41709. Source:ER-755, 37 FR 19726, Sept. 21, 1972, unless otherwise noted.

14:4.0.1.1.21.0.1SUBJGRP 1
   General Accounting Provisions
14:4.0.1.1.21.0.1.1SECTION Section 01
   Section 01 [Reserved]
14:4.0.1.1.21.0.1.2SECTION Section 02
   Section 02 [Reserved]
14:4.0.1.1.21.0.1.3SECTION Section 03
   Section 03 Definitions for Purposes of This System of Accounts and Reports
14:4.0.1.1.21.0.1.4SECTION Section 04
   Section 04 Air Carrier Groupings
14:4.0.1.1.21.0.1.5SECTION Section 1
   Section 1 Introduction to System of Accounts and Reports
14:4.0.1.1.21.0.1.6SECTION Sec. 1-1
   Sec. 1-1 Applicability of system of accounts and reports.
14:4.0.1.1.21.0.1.7SECTION Sec. 1-2
   Sec. 1-2 Waivers from this system of accounts and reports.
14:4.0.1.1.21.0.1.8SECTION Sec. 1-3
   Sec. 1-3 General description of system of accounts and reports.
14:4.0.1.1.21.0.1.9SECTION Sec. 1-4
   Sec. 1-4 System of accounts coding.
14:4.0.1.1.21.0.1.10SECTION Sec. 1-5
   Sec. 1-5 Records.
14:4.0.1.1.21.0.1.11SECTION Sec. 1-6
   Sec. 1-6 Accounting entities.
14:4.0.1.1.21.0.1.12SECTION Sec. 1-7
   Sec. 1-7 Interpretation of accounts.
14:4.0.1.1.21.0.1.13SECTION Sec. 1-8
   Sec. 1-8 Address for reports and correspondence.
14:4.0.1.1.21.0.1.14SECTION Section 2
   Section 2 General Accounting Policies
14:4.0.1.1.21.0.1.15SECTION Sec. 2-1
   Sec. 2-1 Generally accepted accounting principles.
14:4.0.1.1.21.0.1.16SECTION Sec. 2-2
   Sec. 2-2 Basis of allocation between entities.
14:4.0.1.1.21.0.1.17SECTION Sec. 2-3
   Sec. 2-3 Distribution of revenues and expenses within entities.
14:4.0.1.1.21.0.1.18SECTION Sec. 2-4
   Sec. 2-4 Accounting period.
14:4.0.1.1.21.0.1.19SECTION Sec. 2-5
   Sec. 2-5 Revenue and accounting practices.
14:4.0.1.1.21.0.2SUBJGRP 2
   Balance Sheet Classifications
14:4.0.1.1.21.0.2.20SECTION Section 3
   Section 3 Chart of Balance Sheet Accounts
14:4.0.1.1.21.0.2.21SECTION Section 4
   Section 4 General
14:4.0.1.1.21.0.2.22SECTION Section 5
   Section 5 [Reserved]
14:4.0.1.1.21.0.2.23SECTION Section 6
   Section 6 Objective Classification of Balance Sheet Elements
14:4.0.1.1.21.0.3SUBJGRP 3
   Profit and Loss Classification
14:4.0.1.1.21.0.3.24SECTION Section 7
   Section 7 Chart of Profit and Loss Accounts
14:4.0.1.1.21.0.3.25SECTION Section 8
   Section 8 General
14:4.0.1.1.21.0.3.26SECTION Section 9
   Section 9 Functional Classification - Operating Revenues
14:4.0.1.1.21.0.3.27SECTION Section 10
   Section 10 Functional Classification - Operating Expenses of Group I Air Carriers
14:4.0.1.1.21.0.3.28SECTION Section 11
   Section 11 Functional Classification - Operating Expenses of Group II and Group III Air Carriers
14:4.0.1.1.21.0.3.29SECTION Section 12
   Section 12 Objective Classification - Operating Revenues and Expenses
14:4.0.1.1.21.0.3.30SECTION Section 14
   Section 14 Objective Classification - Nonoperating Income and Expense
14:4.0.1.1.21.0.3.31SECTION Section 15
   Section 15 Objective Classification - Income Taxes for Current Period
14:4.0.1.1.21.0.3.32SECTION Section 16
   Section 16 Objective Classification - Discontinued Operations
14:4.0.1.1.21.0.3.33SECTION Section 17
   Section 17 Objective Classification - Extraordinary Items
14:4.0.1.1.21.0.3.34SECTION Section 18
   Section 18 Objective Classification - Cumulative Effect of Changes in Accounting Principles
14:4.0.1.1.21.0.4SUBJGRP 4
   Operating Statistics Classifications
14:4.0.1.1.21.0.4.35SECTION Section 19
   Section 19 Uniform Classification of Operating Statistics
14:4.0.1.1.21.0.4.36SECTION Sec. 19-1
   Sec. 19-1 Applicability.
14:4.0.1.1.21.0.4.37SECTION Sec. 19-2
   Sec. 19-2 Maintenance of data.
14:4.0.1.1.21.0.4.38SECTION Sec. 19-3
   Sec. 19-3 Accessibility and transmittal of data.
14:4.0.1.1.21.0.4.39SECTION Sec. 19-4
   Sec. 19-4 Service classes.
14:4.0.1.1.21.0.4.40SECTION Sec. 19-5
   Sec. 19-5 Air transport traffic and capacity elements.
14:4.0.1.1.21.0.4.41SECTION Sec. 19-6
   Sec. 19-6 Public disclosure of traffic data.
14:4.0.1.1.21.0.4.42SECTION Sec. 19-7
   Sec. 19-7 Passenger origin-destination survey.
14:4.0.1.1.21.0.5SUBJGRP 5
   General Reporting Provisions - Large Certificated Air Carriers
14:4.0.1.1.21.0.5.43SECTION Section 21
   Section 21 Introduction to System of Reports
14:4.0.1.1.21.0.5.44SECTION Section 22
   Section 22 General Reporting Instructions
14:4.0.1.1.21.0.6SUBJGRP 6
   Financial Reporting Requirements
14:4.0.1.1.21.0.6.45SECTION Section 23
   Section 23 Certification and Balance Sheet Elements
14:4.0.1.1.21.0.6.46SECTION Section 24
   Section 24 Profit and Loss Elements
14:4.0.1.1.21.0.7SUBJGRP 7
   Traffic Reporting Requirements
14:4.0.1.1.21.0.7.47SECTION Section 25
   Section 25 Traffic and Capacity Elements