14 CFR Part 241
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
- PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
- Chapter II—Office of the Secretary, Department of Transportation (Aviation Proceedings) › Subchapter A—Economic Regulations
- Section 01 [Reserved]
- Section 02 [Reserved]
- Section 03 Definitions for Purposes of This System of Accounts and Reports
- Section 04 Air Carrier Groupings
- General Accounting Provisions
- Section 1 Introduction to System of Accounts and Reports
- Sec. 1-1 Applicability of system of accounts and reports.
- Sec. 1-2 Waivers from this system of accounts and reports.
- Sec. 1-3 General description of system of accounts and reports.
- Sec. 1-4 System of accounts coding.
- Sec. 1-5 Records.
- Sec. 1-6 Accounting entities.
- Sec. 1-7 Interpretation of accounts.
- Sec. 1-8 Address for reports and correspondence.
- Section 2 General Accounting Policies
- Sec. 2-1 Generally accepted accounting principles.
- Sec. 2-2 Basis of allocation between entities.
- Sec. 2-3 Distribution of revenues and expenses within entities.
- Sec. 2-4 Accounting period.
- Sec. 2-5 Revenue and accounting practices.
- Balance Sheet Classifications
- Section 3 Chart of Balance Sheet Accounts
- Section 4 General
- Section 5 [Reserved]
- Section 6 Objective Classification of Balance Sheet Elements
- Profit and Loss Classification
- Section 7 Chart of Profit and Loss Accounts
- Section 8 General
- Section 9 Functional Classification—Operating Revenues
- Section 10 Functional Classification—Operating Expenses of Group I Air Carriers
- Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers
- Section 12 Objective Classification—Operating Revenues and Expenses
- Section 14 Objective Classification—Nonoperating Income and Expense
- Section 15 Objective Classification—Income Taxes for Current Period
- Section 16 Objective Classification—Discontinued Operations
- Section 17 Objective Classification—Extraordinary Items
- Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles
- Operating Statistics Classifications
- Section 19 Uniform Classification of Operating Statistics
- Sec. 19-1 Applicability.
- Sec. 19-2 Maintenance of data.
- Sec. 19-3 Accessibility and transmittal of data.
- Sec. 19-4 Service classes.
- Sec. 19-5 Air transport traffic and capacity elements.
- Sec. 19-6 Public disclosure of traffic data.
- Sec. 19-7 Passenger origin-destination survey.
- Sec. 19-8 Passenger Origin—Destination
- 19-8.1 Purpose.
- 19-8.2 Definitions.
- § 19-8.3 Applicability.
- § 19-8.4 Reporting of O&D data.
- § 19-8.5 Form of reports.
- § 19-8.6 Dissemination.
- § 19-8.7 Submission of data.
- § 19-8.8 Editing data.
- § 19-8.9 Control of sample selection and data recording.
- § 19-8.10 Staff review.
- General Reporting Provisions—Large Certificated Air Carriers
- Section 21 Introduction to System of Reports
- Section 22 General Reporting Instructions
- Financial Reporting Requirements
- Section 23 Certification and Balance Sheet Elements
- Section 24 Profit and Loss Elements
- Traffic Reporting Requirements
- Section 25 Traffic and Capacity Elements
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