Payroll and Personnel Expenses

31 - Accountant
35 - Advertising ‑ clerks, secretaries 
35 - Advertising ‑ display personnel
21 - Advertising ‑ vice presidents (or directors or superintendents) and assistants
26, 26.1 - Airport managers
31 - Analyst, budget
31 - Analyst, cost
35 - Artist
21 - Assistants to presidents and other officers  
32 - Attorneys (carrier personnel)
31 - Auditors
36 - Auto mileage, fuels, rentals
26, 26.4 - Baggage agents, clerks, handlers, porters
31 - Budget personnel
34 - Buyers
36 - Cab fares
24 - Cabin attendants
28 - Cabin attendants, trainees
35 - Caretakers of grounds
26, 26.4 - Cargo supervisory personnel, handlers, manifest clerks, receiving clerks
33 - Cargo salesmen
25.9 - Carpenters
26.3 - Cashiers ‑ ticket office
26 - Chauffeurs (aircraft or traffic servicing vehicles) 
25.1, 25.2, 25.3, 25.6 - Cleaners (flight equipment maintenance) 
26.1, 26.2, 26.3, 26.4 - Clerks
30 - Communications directors, assistants and other personnel
24 - Communications officers (flight)
31 - Comptometer operators
21 - Controller and assistants
31 - Computer operators
26, 26.2 - Control tower operators
32 - Counsel (legal)
26, 26.3 - Counterman (ticket officers)
25.1, 25.2, 25.3, 25.6, 25.9, 35 - Crew chiefs and foreman    
26, 26.1 - Crew scheduler
33 - District sales managers
21 - Division managers (separately operated divisions)
26, 26.3 - Doormen (passenger facilities)
26, 26.2, 30, 31, 35 - Draftsmen
41 - Drug/Alcohol screening
21 - Economics control vice president and assistants
31 - Economists
25.1, 25.2, 25.3, 25.6, 25.9 - Electricians
36 - Employee service pins
36 - Employee uniforms and insignia
25.1, 25.2, 25.3, 25.6, 25.9, 30 - Engineers
24 - Engineers (flight)
21 - Engineering vice presidents
21 - Executive vice president
26, 26.4 - Express agents
24 - Flight communications officers
36 - Flight crew meals and lodging
26.2 - Flight directors, dispatchers, chiefs
28.1 - Flight simulator instructors
Food service supervisors and other employees Suspense account for clearing
25.1, 25.2, 25.3, 25.6, 25.9 - Foremen and crew chiefs  
26, 26.4 - Freight agents
26, 26.3 - Gatemen (loading ramps)
35 - Guards
24 - Hostesses ‑ flying
35 - Hostesses ‑ nonflying
28.1 - Hostesses ‑ trainee
36 - Hotel room and other services (employees)  
35 - Industrial relations personnel
25.1, 25.2, 25.3, 25.6, 25.9 - Inspectors (maintenance)
Instructors:
28.1 -  Link trainer
28.1 - Mechanics
28.1 - Passenger service
28.1 - Pilots
28.1 - Reservations
28.1 - Ticketing
28.1 - Solicitors
31 - Insurance specialists
31 - Inventory records supervisors and clerks
35 - Janitors
31 - Key punch operators
28.2 - Labor, nonproductive ‑ vacation and sick leave pay
28.2 - Labor, not identified with specific maintenance projects
32 - Law clerks    
32 - Lawyers
31 - Machine operators (office)
26, 26.4 - Mail handling clerks (incident to the transportation of Government mail)
31 - Maintenance records supervisors and clerks  
21 - Maintenance vice presidents, directors and assistants
25.1, 25.2, 25.3, 25.6, 25.9 - Mechanics, apprentices, chiefs, foremen, inspectors, helpers
28.1 - Mechanic instructors
28.1 - Mechanic trainees
35 - Medical personnel  
64 - Membership fees and dues
26, 26.2 - Meteorologist
24 - Navigators
35 - Nurses
21 - Operations vice presidents and assistants
26.3 - Passenger ramp agents
26.3 - Passenger sales ticketing clerks (agents)
33 - Passenger salesmen
28.1 - Passenger service instructor and trainees
26, 26.3 - Passenger sales regional and district managers    
21 - Passenger sales vice presidents and assistants    
36 - Passport expenses
35 - Photographer
23 - Pilots, captains, check pilots, copilots, chief pilots, reserve pilots, test pilots    
28.1 - Pilot instructors and trainees
26, 26.4 - Porters, baggage
21 - President
26.1, 26.2, 26.3, 26.4 - Procedures analyst, aircraft and traffic handling personnel
31 - Programmer
21 - Public relations vice presidents
35 - Publicity representative
34 - Purchasing personnel
24 - Pursers
24 - Radio operators (air)
30 - Radio operators (ground)
31 - Receiving clerk
26, 26.1 - Refueling crews (aircraft)
26, 26.1 - Regional managers, directors or assistants
21 - Regional vice president
31 - Research personnel
26, 26.1, 26.3, 26.4 - Reservations managers, supervisors, clerks, agents
28.1 - Reservations instructors and trainees
35 - Safety personnel
21 - Sales vice presidents and assistants
21 - Secretary (corporate) and assistants
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Secretaries, stenographers and typist 
41 - Security Checks (fingerprints/background check) 
25.1, 25.2, 25.3, 25.6, 25.9, 35 - Shop foremen, chiefs and assistants
26, 26.1 - Station managers, superintendents and assistants
31 - Statisticians
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Stenographers, secretaries and typist 
24 - Stewards, stewardesses
28.1 - Stewards, stewardesses, trainees
31 - Stock and storekeeper personnel
30 - Switchboard operators
31 - Tabulating equipment managers and operators (general records)
26, 26.3, 26.4 - Tariffs, rates and schedules, personnel    
31 - Tax specialists
30 - Telegraph operators
30 - Teletype operators
26, 26.3 - Ticket agents, salesmen, clerks, supervisors
31 - Time keepers
21 - Treasurers and assistants
21 - Traffic sales vice presidents and assistants
28.1 - Trainees ‑ flight engineers, mechanics, pilots, reservations and ticket agents, salesmen, solicitors
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Typists, stenographers, secretaries
35 - Watchmen
26, 26.4 - Waybill issuing clerks