21 - General Management Personnel
Compensation of elective
officers and immediate
assistants and equivalent personnel responsible
for the formulation and administration of general
company policy.
Advertising vice president
Assistant to president, vice
president or general officer
Comptroller
Corporate secretary
Division manager
Economics controls vice
president
Engineering vice president
Executive vice president
Maintenance vice president
Operations vice president
Passenger service vice president
President
Public relations vice
president
Regional vice president
Sales vice president
Treasurer
23 - Pilots and Copilots
Captain
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot
24 - Other Flight Personnel
Cabin attendant (cargo)
Cabin attendant (passenger)
Communications officer
Engineering officer
Hostess
Navigation officer
Purser
Steward
Stewardess
25 - Maintenance Labor
25.1 - Labor ‑ Airframes
Apprentice mechanic
Chief mechanic
Cleaner (flight
equipment maintenance)
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
25.2 - Labor ‑ Aircraft Engines
Apprentice mechanic
Chief
mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
25.3 - Labor ‑ Other Flight Equipment
Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
25.6 - Labor ‑ Flight Equipment (Group I air carriers)
Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic's helper
25.9 - Labor ‑ Ground Property and Equipment
Carpenter
Chief mechanic
Crew chief
Electrician
Engineer
Foreman
Inspector
Mechanic
26 - Aircraft and Traffic Handling Personnel (Group I air carriers)
26.1 - General Aircraft and Traffic Handling Personnel
Analyst ‑
procedures
Cleaner ‑
aircraft
Clerk
Crew scheduler
Mechanic ‑ line service
Rates clerk
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist
26.2 - Aircraft Control Personnel
Analyst ‑
procedures
Clerk
Control tower operator
Draftsman ‑
flight control
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications
supervisor
Meteorologist
Secretary
Stenographer
Typist
26.3 - Passenger Handling Personnel
Analyst ‑
procedures
Cashier ‑ ticket
office
Chauffeur ‑
passenger vehicles
Clerk
Counterman ‑
airport
Counter ticket salesman
‑ city
Doorman ‑
passenger
Gateman
Passenger ramp agent
Passenger sales
ticketing clerk
Rates clerk
Reservations clerk
Reservations manager
Secretary
Stenographer
Tariff specialist
Typist
26.4 - Cargo Handling Personnel
Analyst ‑
procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Clerk
Express agent
Freight agent
26.4 - Cargo Handling Personnel ‑ cont.
Mail handling clerk
Porter ‑ baggage
Rates clerk
Secretary
Stenographer
Tariff specialist
Typist
Waybill clerk
28 - Trainees, Instructors and Unallocated Shop Labor
28.1 - Trainees and Instructors
Cabin attendant trainee
Engineering officer
trainee ‑ flight
Flight simulator instructor
Hostess trainee
Mechanic trainee
Mechanic instructor
Passenger service
instructor
Pilot instructor ‑
flight
Pilot instructor ‑
ground
Pilot trainee ‑
flight
Purser trainee
Reservations and
ticketing instructor
Reservations trainee
Sales instructor
Sales trainee
Steward trainee
Stewardess trainee
Ticket clerk trainee
28.2 - Unallocated Shop Labor
Nonproductive shop labor ‑
vacation and sick leave
Shop labor not
identified with specific maintenance projects
30 - Communications Personnel
Clerk
Communications director
Courier
Draftsman
Engineer
Messenger
Radio operator‑‑ground
Secretary
Stenographer
Switchboard operator
Telegraph operator
Teletype operator
Typist
31 - Record Keeping and Statistical Personnel
Accountant
Analyst ‑ budget
Auditor
Budget personnel
Cashier
Comptometer operator
Computer operator
Economist
Insurance specilaist
Inventory clerk
Key punch operator
Maintenance record clerk
Office machine operator
Programmer
Receiving clerk
Secretary
Statistician
Stenographer
Stock handler
Storekeeper
Systems analyst
Tabulating machine operator
Tax analyst
Timekeeper
Typist
32 - Lawyers and Law Clerks
Attorney
General counsel
Law clerk
Lawyer
Secretary
Stenographer
Typist
33 - Traffic Solicitors
Cargo salesmen
District sales managers
Passenger salesmen
Regional sales managers
34 - Purchasing Personnel
Buyers
Clerk
Purchasing agent
Purchasing specialist
Secretary
Stenographer
Typist
35 - Other Personnel
Advertising specialist
Artist
Caretaker
Chauffeur
Cleaner
Clerk
Guard
Hostess ‑ non‑flying
Industrial relations
personnel
Janitor
Medical personnel
Nurse
Photographer
Publicity representative
Safety personnel
Secretary
Stenographer
Stewardess ‑ non‑flying
Typist
Watchman
36 - Personnel Expenses
Auto fuel and parking
expense
Auto mileage allowances
Auto rentals
Communications expense
Employee memberships, dues
and registrations
Employee service pins
Employee uniforms and
insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Meals and entertainment
Meeting room rentals
Moving, storage and
relocation expense
Passport expenses
Transportation expense
37 - Communications Purchased
Air‑ground radio
service
Equipment installation
charges
Equipment rental
Intercommunication equipment
Navigation facility user
charges
Telegraph and cable message
charges
Telephone equipment
Telephone tol1 charges
Teletype equipment
38 - Light, Heat, Power and Water
39 - Traffic Commissions (Group I air carriers)
Commission agents
General agents
Other airlines
Steamship companies
Surface carriers
39.1 - Commissions ‑ Passenger
39.2 - Commissions ‑ Cargo
40 - Legal Fees and Expenses
Attorney fees and expenses
Law books
Legal forms and supplies
Litigation costs
Retainer fees
Transcript and witness
expenses
41 - Professional and Technical Fees and Expenses
Appraisal fees
Architect
Audit
Consultants
Drug/Alcohol screening
Engineering
Laboratory
Market and traffic surveys
Medical
Security Checks
(fingerprints/background check)
42 - General Services Purchased ‑ Associated Companies
42.1 - Airframe repairs
42.2 - Aircraft engine repairs
42.3 - Other flight equipment repairs
42.6 - Flight equipment repairs (Group I air
carriers)
42.7 - Aircraft interchange charges
42.8 - General interchange service charges
42.9 - Other services
43 - General Services Purchased ‑ Outside
43.1 - Airframe repairs
43.2 - Aircraft engine repairs
43.3 - Other flight equipment repairs
43.6 - Flight equipment repairs (Group I air
carriers)
43.7 - Aircraft interchange charges
43.8 - General interchange service charges
43.9 - Other services
Bank service charges
Credit and billing
services
Fuel Servicing (in-to-plane fees)
Housekeeping and
support services
Security services
44 - Landing Fees
45 - A ircraft Fuels and Oils
45.1 - Aircraft Fuels
45.2 - Aircraft Oils
46 - Maintenance Materials
46.1 - Materials ‑ Airframes
46.2 - Materials ‑ Aircraft engines
46.3 - Materials ‑ Other flight equipment
46.6 - Materials ‑ Flight equipment (Group
I air carriers)
46.9 - Materials ‑ Ground
property and equipment
47 - Rentals
Aircraft
Buildings and other
improvements
Communication and
meteorological equipment
Electrical accounting machines
Electronic data processing
equipment
Furniture, fixtures and
office equipment
Hotel, restaurant and food
service equipment
Maintenance and engineering
equipment
Passenger entertainment equipment
Passenger service equipment
Ramp equipment
Storage and distribution
equipment
Surface transport vehicles
and equipment
Terminal Slots
49 - Shop and Servicing Supplies
Automotive supplies
Chemicals and solvents
Cleaning compounds and
supplies
Composition materials
Electrical supplies
Fuels and lubricants
Glass and glass products
Hardware items
Lumber and wood products
Paints, lacquers and thinners
Plumbing supplies
Rubber and plastic goods
Sheet metal
Small tools
Special clothing and devices
Textiles and leather goods
Tube, bar and strip
materials
50 - Stationery, Printing and Office Supplies
Blue prints
Chemicals and solvents
Cleaning compounds and
supplies
Drafting and engineering
supplies
Flight crew supplies
Labels and small signs
Manuals and publications
(company)
Printing and duplicating
supplies
Shipping and mailing
supplies
Standard forms ‑
company
Standard forms ‑
Government
Stationery and paper products
Textiles and leather goods
Tickets and ticket stock
51 - Passenger Food Expense
Beverage purchases
Commissary supplies
Communications expense
Food purchases
Food service uniforms
Outside catering charges
53 - Other Supplies
Cleaning compounds
Electrical
Medical
Photographic
Safety
Training
54 - Inventory Adjustments
Flight equipment expendable
parts (Account 1310)
Miscellaneous materials and
supplies (Account 1330)
55 - Insurance ‑ General
Buildings and contents
Flight equipment
Materials and supplies
Motor vehicles
Other property and equipment
Third party liability
55.1 - Insurance purchased
55.2 - Provisions for self‑insurance
56 - Insurance ‑ Traffic Liability
Passenger liability
Passenger baggage and
personal property
Cargo liability
Provisions for self‑insurance
57 - Employee Benefits and Pensions
Direct annuity payments
Educational programs
Employee Stock Options
Medical programs
Recreational programs
Group accident and health
insurance ‑ company contributions
Group life insurance ‑
company contributions
Provisions for self‑insurance
Retirement plan ‑
company contributions
Workman's compensation
insurance
58 - Injuries, Loss and Damage
Excess of losses over insurance
recoveries ‑ restored assets
Buildings and contents
Flight equipment
Motor vehicles
Excess of losses over insurance
recoveries ‑ other
Cargo
Materials and supplies
Passenger baggage and
personal property
Passenger
Third party
59 - Tariffs, Schedules and Timetables
Distribution
Printing
Production
60 - Advertising
Billboard
Direct mail
Directories, guides and
programs
Displays
Magazines and trade
publications
Newspapers
Posters and signs
Radio
Television
62 - Other Promotional and Publicity Expenses
Entertainment expense
Open house expenses
Photographic expenses
Promotional materials
Publicity releases
Visual (motion pictures,
slides, etc.)
63 - Interrupted Trips Expense
Communications
Denied boarding expense
Ground transportation
Hotel and lodging
Laundry and valet
Meals
64 - Memberships
Aeronautical associations
Business associations
Credit associations
Scientific and research
institutes
Trade associations
65 - Corporate and Fiscal Expenses
Annual report costs
Directors fees
Proxy expense
Registrar and transfer agent
fees
Report filing fees
Securities and Exchange
Commission fees
Statutory representation
service
Stock exchange fees
Stock certificate costs
Trustee fees
66 - Uncollectible Accounts
Adjustments to reserve
(contra 1290)
Losses from uncollectible
accounts (where reserve not established)
Provisions for uncollectible
accounts (contra 1290)
67 - Clearance, Customs and Duties
Brokerage fees
Clearance fees ‑
aircraft
Customs fees
Duties
Immigration service charges
Shipment bonding charges
Revenue stamp purchases
68 - Taxes ‑ Payroll
Federal unemployment
insurance
FICA
Other payroll
State unemployment insurance
69 - Taxes ‑ Other Than Payroll
Capital stock taxes
Foreign taxes
Franchise taxes
Fuel taxes (non-refundable)
Gross receipts taxes
License fees
Motor vehicle license fees
Permit fees
Personal property taxes
Real property taxes
71 - Other Expenses
Cash over and short
Help wanted advertising
House organ for internal
distribution
Pre-employment
costs/interviews
72 - Flight Equipment Airworthiness Provisions
72.1 - Airworthiness reserve provisions ‑
airframes
72.3 - Airworthiness reserve charges ‑
airframes (credit)
72.6 - Airworthiness reserve provisions ‑
aircraft engines
72.8 - Airworthiness reserve charges ‑
aircraft engines (credit)
73 - Provisions for Obsolescence and Deterioration ‑ Expendable Parts
73.1 - Current provisions (Contra 1311)
73.2 - Inventory decline credits (Contra 1311)
74 - Amortization
74.1 - Developmental and preoperating expenses (Contra 1830)
74.2 - Other intangibles
75 - Depreciation
75.1 - Airframes (Contra 1611)
75.2 - Aircraft engines (Contra 1612)
75.3 - Airframe parts (Contra 1618.1)
75.4 - Aircraft engine parts (Contra 1618.5)
75.5 - Other flight equipment (Contra 1613, 1614, 1616, 1617, 1618.9)
75.6 - Depreciation ‑ flight equipment
(Group I only) (Contra 1611‑1618.9)
75.8 - Maintenance equipment and hangars (Contra 1654, 1660.1)
75.9 - Ground property and equipment (Contra 1650‑1653,1655‑1658,
1660.9)
77 - Uncleared Expense Credits
77.8 - Uncleared interchange expense credits
77.9 - Other uncleared expense credits