1820 - Long‑Term Prepayments
1830 - Development and Preoperating Costs
Capitalized interest
Integration of new equipment
types
Preoperational costs of
newly certificated carriers
Route extensions or new
routes
Advertising and promotional
flights
Communications costs
Cost of regulatory
proceedings
Legal fees and expenses
Moving costs ‑ initial
Training costs
Travel and incidental expenses
1840 - Unamortized Discount and Expense on Debt
Excess of par value of debt
securities issued over cash value of consideration received
Legal costs
Underwriting expense
1850 - Unamortized capital Stock Expense
Commissions and expenses
incurred in the original issuance and sales of capital stock
Debenture discount and expense on conversion to capital stock
1870 - Property Acquisition Adjustment
Difference between purchase price of property acquired through consolidation merger or reorganization and depreciated cost to predecessor company
1880 - Other Intangibles
Copyrights
Franchises
Leaseholds
Patents
1890 - Other Deferred Charges
Casualty losses in suspense
Fuel Hedging
Recoveries from purchased
insurance and salvage
Suspense debits
Equalization reserves ‑
includes income tax amounts