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Title 14
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Part 241
FEDERAL · 14 CFR
Part 241 — Uniform System of Accounts and Reports for Large Certificated Air Carriers
58 sections · Title 14: Aeronautics and Space
§ 01
Section 01 [Reserved]
§ 02
Section 02 [Reserved]
§ 03
Definitions for Purposes of This System of Accounts and Reports
§ 04
Air Carrier Groupings
§ 1
Introduction to System of Accounts and Reports
§ 1-1
Applicability of system of accounts and reports.
§ 1-2
Waivers from this system of accounts and reports.
§ 1-3
General description of system of accounts and reports.
§ 1-4
System of accounts coding.
§ 1-5
Records.
§ 1-6
Accounting entities.
§ 1-7
Interpretation of accounts.
§ 1-8
Address for reports and correspondence.
§ 2
General Accounting Policies
§ 2-1
Generally accepted accounting principles.
§ 2-2
Basis of allocation between entities.
§ 2-3
Distribution of revenues and expenses within entities.
§ 2-4
Accounting period.
§ 2-5
Revenue and accounting practices.
§ 3
Chart of Balance Sheet Accounts
§ 4
General
§ 5
Section 5 [Reserved]
§ 6
Objective Classification of Balance Sheet Elements
§ 7
Chart of Profit and Loss Accounts
§ 8
General
§ 9
Functional Classification—Operating Revenues
§ 10
Functional Classification—Operating Expenses of Group I Air Carriers
§ 11
Functional Classification—Operating Expenses of Group II and Group III Air Carriers
§ 12
Objective Classification—Operating Revenues and Expenses
§ 14
Objective Classification—Nonoperating Income and Expense
§ 15
Objective Classification—Income Taxes for Current Period
§ 16
Objective Classification—Discontinued Operations
§ 17
Objective Classification—Extraordinary Items
§ 18
Objective Classification—Cumulative Effect of Changes in Accounting Principles
§ 19
Uniform Classification of Operating Statistics
§ 19-1
Applicability.
§ 19-2
Maintenance of data.
§ 19-3
Accessibility and transmittal of data.
§ 19-4
Service classes.
§ 19-5
Air transport traffic and capacity elements.
§ 19-6
Public disclosure of traffic data.
§ 19-7
Passenger origin-destination survey.
§ 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.
§ 21
Introduction to System of Reports
§ 22
General Reporting Instructions
§ 23
Certification and Balance Sheet Elements
§ 24
Profit and Loss Elements
§ 25
Traffic and Capacity Elements