14 CFR 241.3 - Section 3 Chart of Balance Sheet Accounts
[See footnotes at end of table]
|Name of account||General classification|
|Allowance for uncollectible accounts||1290|
|Spare parts and supplies||1300|
|Allowance for obsolescence - Spare parts and supplies||1311|
|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|
|Property and equipment||1600-1700|
|Unamortized airframe overhauls||1601.
|Unamortized aircraft engine overhauls||1602.
|Improvements to leased flight equipment||1607||1707|
|Flight equipment rotable parts and assemblies||1608||1708|
|Airframe parts and assemblies||1 1608.
|Aircraft engine parts and assemblies||1 1608.
|Other parts and assemblies||1 1608.
|Allowance for depreciation:|
|Improvements to leased flight equipment||1617||1717|
|Flight equipment rotable parts and assemblies||1618||1718|
|Flight equipment airworthiness allowance||2 1629||2 1729|
|Furniture, fixtures and office equipment||1636||1736|
|Improvements to leased buildings and equipment||1639||1739|
|Maintenance buildings and improvements||1640.
|Other buildings and improvements||1640.
|Ground property and equipment||1649||1749|
|Allowance for depreciation:|
|Improvements to leased buildings and equipment||1654||1754|
|Furniture, fixtures, and office equipment||1656||1756|
|Maintenance buildings and improvements||1660.
|Other buildings and improvements||1660.
|Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs||1668||1768|
|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.
|Capital leases - other property and equipment||1695.
|Leased property under capital leases, accumulated amortization||1696||1796|
|Accumulated amortization - capitalized flight equipment||1696.
|Accumulated amortization - capitalized other property and equipment||1696.
|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|
|Unamortized developmental and preoperating costs||1830|
|Other assets and deferred charges||1890|
|Current maturities of long-term debt||2000|
|Trade accounts payable||2021|
|Accounts payable - other||2025|
|Current obligations under capital leases||2080|
|Accrued salaries, wages||2110|
|Accrued vacation liability||2120|
|Air traffic liability||2160|
|Other current liabilities||2190|
|Advances from associated companies||2240|
|Noncurrent obligations under capital leases||2280|
|Other noncurrent liabilities||2290|
|Deferred income taxes||2340|
|Deferred investment tax credits||2345|
|Other deferred credits||2390|
|Additional capital invested||2890|
|Premium on capital stock||2890.
|Discount on capital stock||2890.
|Other capital stock transactions||2890.
|Subscribed and unissued stock||2860|
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 2015-11-17
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 14 CFR Part 241 after this date.
Title 14 published on 2015-11-17.
The following are only the Rules published in the Federal Register after the published date of Title 14.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.