BTS Home > Programs > Airline Data and Statistics > Item List Guide

Current Liabilities

2010 - Current Notes Payable

Current portion of long‑term debt
Notes drafts and acceptances
Current portion of conditional sales contract

2020 - Accounts Payable ‑ General

Audited, unaudited and unvouched invoices
Obligations matured at date of balance sheet
Unbilled obligations

2030 - Collections as Agent ‑ Traffic

Gross amounts due Clearing Houses and Non‑Clearing House carriers
Surface carrier payables
Tour expense payables
Amounts collected from traveler in advance for meals, lodging, etc.

2040 - Collections as Agent ‑ Other

COD collections for consigners or shippers
Excess valuation insurance premiums
Payroll deductions
Credit unions
Employee charitable contributions
Employee retirement plan
Employee stock purchase plan
Federal income taxes
FICA taxes
Insurance premiums
State and municipal taxes
Union dues
U.S. Savings Bonds
Shippers' interest insurance charges
Trip insurance premiums
U.S. Transportation Tax

2050 - Notes and Accounts Payable ‑ Associated Companies

Gross amounts for:

Open accounts
Traffic accounts
Notes payable

2110 - Accrued Personnel Compensation

Unpaid compensation

2120 - Accrued Vacation Liability

Unpaid personnel vacations

2131 - Accrued Federal Income Taxes

Accruals
Adjustments
Payments
Utilization of Investment Tax Credits

2139 - Other Accrued Taxes

Capital stock
FICA (company portion)
Foreign income
Franchise
Gross receipts
License fees
Permit fees
Personal property
Real property
Sales
State income
Transportation of persons
Unemployment ‑ Federal
Unemployment ‑ State

2140 - Dividends Declared

2150 - Air Travel Plan Liability

Deposits received under ATP contracts

2160 - Unearned Transportation Revenue

2190 - Other Current Liabilities

Obligations unmatured at balance sheet date
Audit fees
Contributions ‑ retirement plan
Insurance premiums
Interest payable
Legal fees
Rents
Stock transfer fees and expenses
TSA Security fees