14 C.F.R. PART 241--UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
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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