2005 CFR Title 14, Volume 4

Title 14--Aeronautics and Space CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) PART 241--UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
	Section01	Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
	Section03	Definitions for Purposes of This System of Accounts and Reports
	Section04	Air Carrier Groupings
	Section1	Introduction to System of Accounts and Reports
	Sec.1-1	Applicability of system of accounts and reports.
	Sec.1-2	Waivers from this system of accounts and reports.
	Sec.1-3	General description of system of accounts and reports.
	Sec.1-4	System of accounts coding.
	Sec.1-5	Records.
	Sec.1-6	Accounting entities.
	Sec.1-7	Interpretation of accounts.
	Sec.1-8	Address for reports and correspondence.
	Section2	General Accounting Policies
	Sec.2.1	Generally accepted accounting principles.
	Sec.2-2	Basis of allocation between entities.
	Sec.2-3	Distribution of revenues and expenses within entities.
	Sec.2-4	Accounting period.
	Sec.2-5	Revenue and accounting practices.
	Section3	Chart of Balance Sheet Accounts
	Section4	General
	Section6	Objective Classification of Balance Sheet Elements
	Section7	Chart of Profit and Loss Accounts
	Section8	General
	Section9	Functional Classification--Operating Revenues
	Section10	Functional Classification--Operating Expenses of Group I Air Carriers
	Section11	Functional Classification--Operating Expenses of Group II and Group III Air Carriers
	Section12	Objective Classification--Operating Revenues and Expenses
	Section14	Objective Classification--Nonoperating Income and Expense
	Section15	Objective Classification--Income Taxes for Current Period
	Section16	Objective Classification--Discontinued Operations
	Section17	Objective Classification--Extraordinary Items
	Section18	Objective Classification--Cumulative Effect of Changes in Accounting Principles
	Section19	Uniform Classification of Operating Statistics
	Sec.19-1	Applicability.
	Sec.19-2	Maintenance of data.
	Sec.19-3	Accessibility and transmittal of data.
	Sec.19-4	Service classes.
	Sec.19-5	Air transport traffic and capacity elements.
	Section19-6	Public disclosure of traffic data.
	Sec.19-7	Passenger origin-destination survey.
	Section21	Introduction to System of Reports
	Section22	General Reporting Instructions
	Section23	Certification and Balance Sheet Elements
	Section24	Profit and Loss Elements
	Section25	Traffic and Capacity Elements