14 CFR 241.3 - Section 3 Chart of Balance Sheet Accounts
[See footnotes at end of table]
Name of account | General classification | |
---|---|---|
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. |
|
Investments in other associated companies | 1510. |
|
Advances to associated companies | 1510. |
|
Other investments and receivables | 1530 | |
Special funds | 1550 | |
Property and equipment | 1600-1700 | |
Operating | Nonoperat- | |
ing | ||
Airframes | 1601 | 1701 |
Airframes | 1601. |
1701. |
Unamortized airframe overhauls | 1601. |
1701. |
Aircraft engines | 1602 | 1702 |
Aircraft engines | 1602. |
1702. |
Unamortized aircraft engine overhauls | 1602. |
1702. |
Improvements to leased flight equipment | 1607 | 1707 |
Flight equipment rotable parts and assemblies | 1608 | 1708 |
Airframe parts and assemblies | 1 1608. |
1 1708. |
Aircraft engine parts and assemblies | 1 1608. |
1 1708. |
Other parts and assemblies | 1 1608. |
1 1708. |
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. |
1740. |
Other buildings and improvements | 1640. |
1740. |
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. |
1760. |
Other buildings and improvements | 1660. |
1760. |
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. |
1795. |
Capital leases - other property and equipment | 1695. |
1795. |
Leased property under capital leases, accumulated amortization | 1696 | 1796 |
Accumulated amortization - capitalized flight equipment | 1696. |
1796. |
Accumulated amortization - capitalized other property and equipment | 1696. |
1796. |
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. |
|
Discount on capital stock | 2890. |
|
Other capital stock transactions | 2890. |
|
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.
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.
GPO FDSys XML | Text 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 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.
GPO FDSys XML | Text 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 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.