Nonoperating Income and Expenses
80 - Imputed Interest Capitalized
80.1 - Imputed interest capitalized ‑ credit
80.2 - Imputed interest deferred ‑ debit
80.3 - Imputed interest deferred ‑ credit
81 Capital Gains and Losses
81.1 - Capital Gains and Losses ‑ Operating Property
Retirement of flight equipment
Retirement of ground property and equipment
81.2 - Capital Gains and Losses ‑ Other
Disposition of securities of others
Retirement of nonoperating property and equipment
82 - Unapplied Cash Discounts
Cash discounts on routine
purchases of materials,
repair parts and supplies.
83 - Interest Income
Amortization of discount or premium on
purchase price of securities
Interest on accounts receivable
Interest on foreign
government securities
Interest on notes receivable
Interest on special funds
and deposits
Interest on U. S. Government
securities
84 - Dividend Income
85 - Foreign Exchange Adjustments
Abnormal gains or losses
86 - Income from Nontransport Ventures
87 - Interest Expense
87.1 - Interest on debt principle
87.2 - Interest capitalized ‑ credit
87.3 - Amortization of discount and expense on
debt
87.4 - Amortization of premium on debt
88 - Miscellaneous Nonoperating Credits
Royalties from patents
88.6 - Gains and losses from
Fuel Hedging
89 - Miscellaneous Nonoperating Debits
Capital stock expense
Donations, contributions
Expense on original issue of
equity securities
Unsuccessful extension and
developmental expenditures
Fines and penalties
Officers and employee
insurance premiums (carrier beneficiary)
Amortization of excess
property purchase price acquired through merger
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