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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