14 CFR 241.3 - Section 3 Chart of Balance Sheet Accounts

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Section 3 Chart of Balance Sheet Accounts

[See footnotes at end of table]

Name of account	General classification
Name of account
Current assets:
Cash		1010
Short-term investments		1100
Notes receivable		1200
Accounts receivable		1270
Allowance for uncollectible accounts		1290
Spare parts and supplies		1300
Allowance for obsolescence - Spare parts and supplies		1311
Prepaid items		1410
Other current assets		1420
Investments and special funds:
Investments in associated companies		1510
Investments in investor controlled companies		1510.1
Investments in other associated companies		1510.2
Advances to associated companies		1510.3
Other investments and receivables		1530
Special funds		1550
Property and equipment		1600-1700
	Operating	Nonoperat-
		ing
Airframes	1601	1701
Airframes	1601.1	1701.1
Unamortized airframe overhauls	1601.2	1701.2
Aircraft engines	1602	1702
Aircraft engines	1602.1	1702.1
Unamortized aircraft engine overhauls	1602.2	1702.2
Improvements to leased flight equipment	1607	1707
Flight equipment rotable parts and assemblies	1608	1708
Airframe parts and assemblies	¹ 1608.1	¹ 1708.1
Aircraft engine parts and assemblies	¹ 1608.5	¹ 1708.5
Other parts and assemblies	¹ 1608.9	¹ 1708.9
Flight equipment	1609	1709
Allowance for depreciation:
Airframes	1611	1711
Aircraft engines	1612	1712
Improvements to leased flight equipment	1617	1717
Flight equipment rotable parts and assemblies	1618	1718
Flight equipment airworthiness allowance	² 1629	² 1729
Equipment	1630	1730
Furniture, fixtures and office equipment	1636	1736
Improvements to leased buildings and equipment	1639	1739
	General classification
Buildings	1640	1740
Maintenance buildings and improvements	1640.1	1740.1
Other buildings and improvements	1640.9	1740.9
Ground property and equipment	1649	1749
Allowance for depreciation:
Equipment	1650	1750
Improvements to leased buildings and equipment	1654	1754
Furniture, fixtures, and office equipment	1656	1756
Buildings	1660	1760
Maintenance buildings and improvements	1660.1	1760.1
Other buildings and improvements	1660.9	1760.9
Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs	1668	1768
Land	1679	1779
Equipment purchase deposits and advance payments	1685	1785
Construction work in progress	1689	1789
Leased property under capital leases	1695	1795
Capital leases - flight equipment	1695.1	1795.1
Capital leases - other property and equipment	1695.2	1795.2
Leased property under capital leases, accumulated amortization	1696	1796
Accumulated amortization - capitalized flight equipment	1696.1	1796.1
Accumulated amortization - capitalized other property and equipment	1696.2	1796.2
Property on operating-type lease to others and property held for lease		1797
Property on operating-type lease to others and property held for lease, accumulated depreciation		1798
Other assets:
Long-term prepayments		1820
Unamortized developmental and preoperating costs		1830
Other assets and deferred charges		1890
Current liabilities:
Current maturities of long-term debt		2000
Notes payable:
Banks		2005
Other		2015
Trade accounts payable		2021
Accounts payable - other		2025
Current obligations under capital leases		2080
Accrued salaries, wages		2110
Accrued vacation liability		2120
Accrued interest		2125
Accrued taxes		2130
Dividends declared		2140
Air traffic liability		2160
Other current liabilities		2190
Noncurrent liabilities:
Long-term debt		2210
Advances from associated companies		2240
Pension liability		2250
Noncurrent obligations under capital leases		2280
Other noncurrent liabilities		2290
Deferred credits:
Deferred income taxes		2340
Deferred investment tax credits		2345
Other deferred credits		2390
Stockholders' equity:
Preferred stock		2820
Common stock		2840
Additional capital invested		2890
Premium on capital stock		2890.1
Discount on capital stock		2890.2
Other capital stock transactions		2890.3
Retained earnings		2900
Subscribed and unissued stock	2860
Treasury stock		2990

1 Prescribed for group II and group III air carriers only.

2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.

Note: Digits to right of decimals and italicized codes established for BTS control purposes only.

[ER-1401, 50 FR 239, Jan. 3, 1985, as amended by Amdt. 248-58, 54 FR 5592, Feb. 6, 1989; 60 FR 66723, Dec. 26, 1995]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 49 - TRANSPORTATION

§ 329 - Transportation information

§ 41101 - Requirement for a certificate

§ 41102 - General, temporary, and charter air transportation certificates of air carriers

§ 41103 - All-cargo air transportation certificates of air carriers

§ 41104 - Additional limitations and requirements of charter air carriers

§ 41105 - Transfers of certificates

§ 41106 - Airlift service

§ 41107 - Transportation of mail

§ 41108 - Applications for certificates

§ 41109 - Terms of certificates

§ 41110 - Effective periods and amendments, modifications, suspensions, and revocations of certificates

§ 41111 - Simplified procedure to apply for, amend, modify, suspend, and transfer certificates

§ 41112 - Liability insurance and financial responsibility

§ 41113 - Plans to address needs of families of passengers involved in aircraft accidents

§ 41701 - Classification of air carriers

§ 41702 - Interstate air transportation

§ 41703 - Navigation of foreign civil aircraft

§ 41704 - Transporting property not to be transported in aircraft cabins

§ 41705 - Discrimination against handicapped individuals

§ 41706 - Prohibitions against smoking on passenger flights

§ 41707 - Incorporating contract terms into written instrument

§ 41708 - Reports

§ 41709 - Records of air carriers

§ 41710 - Time requirements

§ 41711 - Air carrier management inquiry and cooperation with other authorities

§ 41712 - Unfair and deceptive practices and unfair methods of competition

§ 41713 - Preemption of authority over prices, routes, and service

§ 41714 - Availability of slots

§ 41715 - Phase-out of slot rules at certain airports

§ 41716 - Interim slot rules at New York airports

§ 41717 - Interim application of slot rules at Chicago O’Hare International Airport

§ 41718 - Special rules for Ronald Reagan Washington National Airport

§ 41719 - Air service termination notice

§ 41720 - Joint venture agreements

§ 41721 - Reports by carriers on incidents involving animals during air transport

§ 41722 - Delay reduction actions

§ 41723 - Notice concerning aircraft assembly

Title 14 published on 03-May-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 14 CFR Part 241 after this date.

2016-11-02; vol. 81 # 212 - Wednesday, November 2, 2016

81 FR 76300 - Reporting of Data for Mishandled Baggage and Wheelchairs and Scooters Transported in Aircraft Cargo Compartments

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2016-26181
RIN	2105-AE41
Docket No.	DOT-RITA-2011-0001

DEPARTMENT OF TRANSPORTATION, Office of the Secretary

Final rule.

This rule is effective December 2, 2016.

14 CFR Parts 234 and 241

Summary

The Department of Transportation (DOT or Department) is issuing a final rule that changes the mishandled-baggage data that air carriers are required to report, from the number of Mishandled Baggage Reports (MBR) and the number of domestic passenger enplanements to the number of mishandled bags and the number of enplaned bags. Fees for checked baggage may have changed customer behavior regarding the number of bags checked, potentially affecting mishandled-baggage rates. Finally, this rule fills a data gap by collecting separate statistics for mishandled wheelchairs and scooters used by passengers with disabilities and transported in aircraft cargo compartments. An additional topic covered in the proposed rule, the reporting of airline fee revenues, remains open and is not addressed in this rulemaking.

2012-04-27; vol. 77 # 82 - Friday, April 27, 2012

77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2012-10179
RIN	2139-AA13
Docket No.	DOT-RITA-2011-0001

DEPARTMENT OF TRANSPORTATION, Office of the Secretary

Notice of Public Meeting.

Meeting Date and Time: The public meeting is scheduled for May 17, 2012, from 9:30 a.m. to 11:30 a.m. and from 1 p.m. to 3 p.m., Eastern Time.

14 CFR Parts 234 and 241

Summary

This document announces a public meeting on a Notice of Proposed Rulemaking (NPRM) issued on July 15, 2011. The NPRM proposed changes regarding reporting of airline ancillary passenger revenues, computation of mishandled baggage rates, and collection of separate statistics for mishandled wheelchairs and scooters used by passengers with disabilities. During the public meeting, DOT staff will provide a summary of the proposals in the NPRM and seek input on costs and benefits associated with the implementation of the proposals.