14 C.F.R. Sec. 1-1 Applicability of system of accounts and reports.
Title 14 - Aeronautics and Space
Each large certificated air carrier shall keep its books of account, records and memoranda and make reports to the BTS in accordance with this system of accounts and reports. The BTS reserves the right, however, under the provisions of sections 49 U.S.C. 41701 and 41708, to expand or otherwise modify the classes of carriers subject to this system of accounts and reports. [ER–1400, 50 FR 11, Jan. 2, 1985, as amended at 60 FR 66723, Dec. 26, 1995]
Title 14: Aeronautics and Space
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
General Accounting Provisions
Sec. 1-1 Applicability of system of accounts and reports.

