Operating Property and Equipment
1601 - Airframes
1602 - Aircraft Engines
1603 - Aircraft Propellers
1604 - Aircraft Communications and Navigational Equipment
1606 - Miscellaneous Flight Equipment
Flight crew equipment
Passenger survival equipment
1607 - Improvements to Leased Flight Equipment
1608 - Flight Equipment Rotable Parts and Assemblies
1608.1 - Airframe Parts and Assemblies
1608.5 - Aircraft Engine Parts and Assemblies
1608.9 - Other Parts and Assemblies
1619 - Reserve for Depreciation ‑ Flight Equipment
Refer to Sections 03 and 6 ‑
Account 1619 for subsidiary accounts
1629 - Flight Equipment airworthiness Reserves
Provisions ‑
airworthiness reserves
Charges ‑ airworthiness
reserves
1630 - Passenger Service Equipment
Full complements of
passenger service equipment
assigned to aircraft for active line operations
1631 - Hotel, Restaurant and Food Service Equipment
Bedding and linens
Beverage service equipment
Cleaning equipment
Food preparation equipment
Food preservation and
storage equipment
Food transport equipment
Kitchenware
1632 - Ramp Equipment
Aircraft handling equipment
Auxiliary power equipment
Baggage handling equipment
Cargo handling equipment
Cleaning equipment
Compressors and pumps
Cranes, hoists and conveyors
Food transport equipment
Hand vehicles
Heating and air conditioning
equipment
Inspection and test
equipment
Loading devices and
equipment
Motorized ramp vehicles
Portable lighting equipment
Portable scaffolding and ladders
1633 - Communications and Meteorological Equipment
1634 - Maintenance and Engineering Equipment
Aircraft handling equipment
Auxiliary power equipment
Benches, stands and lockers
Cleaning equipment
Compressor and pumps
Cranes, hoists and conveyors
Finishing and drying equipment
Generators and motors
Hand tools
Hand vehicles
Heat treatment and
refrigeration equipment
Inspection and test equipment
Jigs, dies and gauges
Motorized vehicles
Plating equipment
Portable lighting equipment
Portable scaffolding and
ladders
Power driven machine and
tools
Salvage equipment
Storage tanks, drums and
bins
Valves, hoses, nozzles and
meters
Welding equipment
1635 - Surface Transport Vehicles and Equipment
Automobiles
Buses
Marine equipment
Motor trucks
Station wagons
1636 - Furniture, Fixtures and Office Equipment
Cabinets and storage
facilities
Cleaning equipment
Data transmission equipment
Drafting and copying
equipment
Draperies, decorations and
floor covering
Electrical accounting
machines
Electronic data processing equipment
Environment control systems
and equipment
1636 - Furniture, Fixtures and Office Equipment - cont.
Furniture and fixtures
Internal communications
systems and equipment
Mechanical office equipment
Reservations equipment
1637 - Storage and Distribution Equipment
Compressors and pumps
Generators and motors
Hand vehicles
Motorized vehicles
Pipe lines
Portable scaffolding and
ladders
Refueling pits and related equipment
Storage tanks, drums and
bins
Tankers and motor trucks
Valves, hoses, nozzles and
meters
1638 - Miscellaneous Ground Equipment
Airport and airways lighting
equipment
Firearms and security
devices
Medical equipment
Photographic equipment
Safety equipment
Snow removal equipment
Training equipment
1639 - Reserve for Depreciation ‑
Ground Property and Equipment
Refer to Sections 03 and 6 ‑
Account 1639
for subsidiary accounts
1640 - Buildings and Other Improvements
Architect, draftsmen, engineering and
legal cost
Drainage systems
Landscaping, signs and
decorations
Streets and sidewalks
Structures for aircraft,
passengers, cargo data processing,
offices and communications
1640.1 - Maintenance Buildings and
Improvements
1640.9 - Other Buildings and Improvements
1679 - Land
Acquisition costs
Drainage
Grading
Landscaping
1689 - Construction Work in Progress
Advances for construction of
facilities
Buildings and improvements
Capitalized interest
Construction projects
Flight equipment
Ground property and
equipment
Land
Overhauls in progress
Transfers to property
accounts
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