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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 3, 2008
TITLE 14--Aeronautics and Space
CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS)
SUBCHAPTER A--ECONOMIC REGULATIONS
PART 241--UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
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| Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered |
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| Definitions for Purposes of This System of Accounts and Reports |
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| Introduction to System of Accounts and Reports |
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| Applicability of system of accounts and reports. |
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| Waivers from this system of accounts and reports. |
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| General description of system of accounts and reports. |
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| System of accounts coding. |
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| Interpretation of accounts. |
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| Address for reports and correspondence. |
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| General Accounting Policies |
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| Generally accepted accounting principles. |
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| Basis of allocation between entities. |
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| Distribution of revenues and expenses within entities. |
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| Revenue and accounting practices. |
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| Chart of Balance Sheet Accounts |
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| Objective Classification of Balance Sheet Elements |
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| Chart of Profit and Loss Accounts |
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| Functional Classification--Operating Revenues |
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| Functional Classification--Operating Expenses of Group I Air Carriers |
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| Functional Classification--Operating Expenses of Group II and Group III Air Carriers |
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| Objective Classification--Operating Revenues and Expenses |
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| Objective Classification--Nonoperating Income and Expense |
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| Objective Classification--Income Taxes for Current Period |
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| Objective Classification--Discontinued Operations |
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| Objective Classification--Extraordinary Items |
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| Objective Classification--Cumulative Effect of Changes in Accounting Principles |
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| Uniform Classification of Operating Statistics |
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| Accessibility and transmittal of data. |
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| Air transport traffic and capacity elements. |
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| Public disclosure of traffic data. |
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| Passenger origin-destination survey. |
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| Introduction to System of Reports |
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| General Reporting Instructions |
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| Certification and Balance Sheet Elements |
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| Traffic and Capacity Elements |
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February 27, 2007< !-- #EndDate -- >-->
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