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14 CFR · Aeronautics and Space

§ 2 — General Accounting Policies

eCFR · current through Jul 31, 2026
Section 2 General Accounting Policies

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Nearby Sections

11
§ 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.
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