CFR›Title 14›Chapter II›Part 241›Subject Group General Accounting Provisions›14 CFR 1 Citation14 CFR 1CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Section 1 Introduction to System of Accounts and Reports Next 1-1 Sec. 1-1 Applicability of system of accounts and reports.