14 C.F.R. Section 3 Chart of Balance Sheet Accounts
Title 14 - Aeronautics and Space
[ER–1401, 50 FR 239, Jan. 3, 1985, as amended by Amdt. 248–58, 54 FR 5592, Feb. 6, 1989; 60 FR 66723, Dec. 26, 1995]
Title 14: Aeronautics and Space
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
Balance Sheet Classifications
Section 3 Chart of Balance Sheet Accounts
[See footnotes at end of table]------------------------------------------------------------------------ General classification Name of account --------------------------- ------------------------------------------------------------------------Current assets: Cash...................................... ............ 1010 Short-term investments.................... ............ 1100 Notes receivable.......................... ............ 1200 Accounts receivable....................... ............ 1270 Allowance for uncollectible accounts...... ............ 1290 Spare parts and supplies.................. ............ 1300 Allowance for obsolescence_Spare parts and ............ 1311 supplies................................. Prepaid items............................. ............ 1410 Other current assets...................... ............ 1420Investments and special funds: Investments in associated companies....... ............ 1510 Investments in investor controlled ............ 1510.1 companies................................ Investments in other associated companies. ............ 1510.2 Advances to associated companies.......... ............ 1510.3 Other investments and receivables......... ............ 1530 Special funds............................. ............ 1550Property and equipment...................... ............ 1600-1700 --------------------------- Operating Nonoperat- ............ ing ---------------------------Airframes................................... 1601 1701 Airframes................................. 1601.1 1701.1 Unamortized airframe overhauls............ 1601.2 1701.2Aircraft engines............................ 1602 1702 Aircraft engines.......................... 1602.1 1702.1 Unamortized aircraft engine overhauls..... 1602.2 1702.2Improvements to leased flight equipment..... 1607 1707Flight equipment rotable parts and 1608 1708 assemblies................................. Airframe parts and assemblies............. \1\ 1608.1 \1\ 1708.1 Aircraft engine parts and assemblies...... \1\ 1608.5 \1\ 1708.5 Other parts and assemblies................ \1\ 1608.9 \1\ 1708.9Flight equipment............................ 1609 1709Allowance for depreciation: Airframes................................. 1611 1711 Aircraft engines.......................... 1612 1712 Improvements to leased flight equipment... 1617 1717 Flight equipment rotable parts and 1618 1718 assemblies...............................Flight equipment airworthiness allowance.... \2\ 1629 \2\ 1729Equipment................................... 1630 1730Furniture, fixtures and office equipment.... 1636 1736Improvements to leased buildings and 1639 1739 equipment.................................. --------------------------- General classificati on ---------------------------Buildings................................... 1640 1740 Maintenance buildings and improvements.... 1640.1 1740.1 Other buildings and improvements.......... 1640.9 1740.9Ground property and equipment............... 1649 1749Allowance for depreciation: Equipment................................. 1650 1750 Improvements to leased buildings and 1654 1754 equipment................................ Furniture, fixtures, and office equipment. 1656 1756 Buildings................................. 1660 1760 Maintenance buildings and improvements.. 1660.1 1760.1 Other buildings and improvements........ 1660.9 1760.9Allowance for depreciation of flight 1668 1768 equipment and ground property and equipment, and amortization of overhaul and airworthiness costs........................Land........................................ 1679 1779Equipment purchase deposits and advance 1685 1785 payments...................................Construction work in progress............... 1689 1789Leased property under capital leases........ 1695 1795 Capital leases_flight equipment........... 1695.1 1795.1 Capital leases_other property and 1695.2 1795.2 equipment................................Leased property under capital leases, 1696 1796 accumulated amortization................... Accumulated amortization_capitalized 1696.1 1796.1 flight equipment......................... Accumulated amortization_capitalized other 1696.2 1796.2 property and equipment...................Property on operating-type lease to others ............ 1797 and property held for lease................Property on operating-type lease to others ............ 1798 and property held for lease, accumulated depreciation...............................Other assets: Long-term prepayments..................... ............ 1820 Unamortized developmental and preoperating ............ 1830 costs.................................... Other assets and deferred charges......... ............ 1890Current liabilities: Current maturities of long-term debt...... ............ 2000 Notes payable: Banks................................... ............ 2005 Other................................... ............ 2015 Trade accounts payable.................... ............ 2021 Accounts payable_other.................... ............ 2025 Current obligations under capital leases.. ............ 2080 Accrued salaries, wages................... ............ 2110 Accrued vacation liability................ ............ 2120 Accrued interest.......................... ............ 2125 Accrued taxes............................. ............ 2130 Dividends declared........................ ............ 2140 Air traffic liability..................... ............ 2160 Other current liabilities................. ............ 2190Noncurrent liabilities: Long-term debt............................ ............ 2210 Advances from associated companies........ ............ 2240 Pension liability......................... ............ 2250 Noncurrent obligations under capital ............ 2280 leases................................... Other noncurrent liabilities.............. ............ 2290Deferred credits: Deferred income taxes..................... ............ 2340 Deferred investment tax credits........... ............ 2345 Other deferred credits.................... ............ 2390Stockholders' equity: Preferred stock........................... ............ 2820 Common stock.............................. ............ 2840 Additional capital invested............... ............ 2890 Premium on capital stock.................. ............ 2890.1 Discount on capital stock................. ............ 2890.2 Other capital stock transactions.......... ............ 2890.3 Retained earnings......................... ............ 2900 Subscribed and unissued stock............. 2860 Treasury stock............................ ............ 2990------------------------------------------------------------------------\1\ Prescribed for group II and group III air carriers only.\2\ At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.Note: Digits to right of decimals and italicized codes established for BTS control purposes only.
