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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