14 CFR Part 241 - UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
- Section 01 Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
- Section 02 [Reserved]
- Section 03 Definitions for Purposes of This System of Accounts and Reports
- Section 04 Air Carrier Groupings
General Accounting Provisions (§§ 241.1 - 241.2-5)
- Section 1 Introduction to System of Accounts and Reports
- Sec. 1-1 Applicability of system of accounts and reports.
- Sec. 1-2 Waivers from this system of accounts and reports.
- Sec. 1-3 General description of system of accounts and reports.
- Sec. 1-4 System of accounts coding.
- Sec. 1-5 Records.
- Sec. 1-6 Accounting entities.
- Sec. 1-7 Interpretation of accounts.
- Sec. 1-8 Address for reports and correspondence.
- Section 2 General Accounting Policies
- Sec. 2-1 Generally accepted accounting principles.
- Sec. 2-2 Basis of allocation between entities.
- Sec. 2-3 Distribution of revenues and expenses within entities.
- Sec. 2-4 Accounting period.
- Sec. 2-5 Revenue and accounting practices.
Balance Sheet Classifications (§§ 241.3 - 241.6)
Profit and Loss Classification (§§ 241.7 - 241.18)
- Section 7 Chart of Profit and Loss Accounts
- Section 8 General
- Section 9 Functional Classification - Operating Revenues
- Section 10 Functional Classification - Operating Expenses of Group I Air Carriers
- Section 11 Functional Classification - Operating Expenses of Group II and Group III Air Carriers
- Section 12 Objective Classification - Operating Revenues and Expenses
- Section 14 Objective Classification - Nonoperating Income and Expense
- Section 15 Objective Classification - Income Taxes for Current Period
- Section 16 Objective Classification - Discontinued Operations
- Section 17 Objective Classification - Extraordinary Items
- Section 18 Objective Classification - Cumulative Effect of Changes in Accounting Principles
Operating Statistics Classifications (§§ 241.19 - 241.19-7)
- Section 19 Uniform Classification of Operating Statistics
- Sec. 19-1 Applicability.
- Sec. 19-2 Maintenance of data.
- Sec. 19-3 Accessibility and transmittal of data.
- Sec. 19-4 Service classes.
- Sec. 19-5 Air transport traffic and capacity elements.
- Sec. 19-6 Public disclosure of traffic data.
- Sec. 19-7 Passenger origin-destination survey.
Financial Reporting Requirements (§§ 241.23 - 241.24)
Traffic Reporting Requirements (§ 241.25)