2003 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
	241.01	Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
		Definitions for Purposes of This System of Accounts and Reports
		Air Carrier Groupings
	241.1	Introduction to System of Accounts and Reports
	241.1-1	Applicability of system of accounts and reports.
	241.1-2	Waivers from this system of accounts and reports.
	241.1-3	General description of system of accounts and reports.
	241.1-4	System of accounts coding.
	241.1-5	Records.
	241.1-6	Accounting entities.
	241.1-7	Interpretation of accounts.
	241.1-8	Address for reports and correspondence.
	Section2	General Accounting Policies
	241.2.1	Generally accepted accounting principles.
	241.2.2	Basis of allocation between entities.
	241.2.3	Distribution of revenues and expenses within entities.
	241.2.4	Accounting period.
	241.2.5	Revenue and accounting practices.
	241.3	Chart of Balance Sheet Accounts
	241.4	General
	241.6	Objective Classification of Balance Sheet Elements
	241.7	Chart of Profit and Loss Accounts
	241.8	General
	241.9	Functional Classification--Operating Revenues
	241.10	Functional Classification--Operating Expenses of Group I Air Carriers
	241.11	Functional Classification--Operating Expenses of Group II and Group III Air Carriers
	241.12	Objective Classification--Operating Revenues and Expenses
	241.14	Objective Classification--Nonoperating Income and Expense
	241.15	Objective Classification--Income Taxes for Current Period
	241.16	Objective Classification--Discontinued Operations
	241.17	Objective Classification--Extraordinary Items
	241.18	Objective Classification--Cumulative Effect of Changes in Accounting Principles
	241.19	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.
	241.21	Introduction to System of Reports
	241.22	General Reporting Instructions
	241.23	Certification and Balance Sheet Elements
	241.24	Profit and Loss Elements
	241.25	Traffic and Capacity Elements