14 CFR · Aeronautics and Space

§ 2 — General Accounting Policies

14 CFR § 2

TitleTitle 14: Aeronautics and Space PartPart 241: Uniform System of Accounts and Reports for Large Certificated Air Carriers

SourceeCFR (current through Mar 10, 2026)

This text of 14 C.F.R. § 2 (General Accounting Policies) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

14 C.F.R. § 2 (2026).

Text

Section 2 General Accounting Policies

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Nearby Sections

11

§ 1-4

System of accounts coding.

§ 1-5

§ 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.

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14 C.F.R. § 2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/14/241/2.

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