Profit and Loss Classification

Sections

• 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