Title 14, Part 241 — Uniform System of Accounts and Reports for Large Certificated Air Carriers

Section 01

Section 01 [Reserved]

Section 02

Section 02 [Reserved]

Section 03

Section 03 Definitions for Purposes of This System of Accounts and Reports

Section 04

Section 04 Air Carrier Groupings

Section 1

Section 1 Introduction to System of Accounts and Reports

Section 1-1

Sec. 1-1 Applicability of system of accounts and reports.

Section 1-2

Sec. 1-2 Waivers from this system of accounts and reports.

Section 1-3

Sec. 1-3 General description of system of accounts and reports.

Section 1-4

Sec. 1-4 System of accounts coding.

Section 1-5

Sec. 1-5 Records.

Section 1-6

Sec. 1-6 Accounting entities.

Section 1-7

Sec. 1-7 Interpretation of accounts.

Section 1-8

Sec. 1-8 Address for reports and correspondence.

Section 2

Section 2 General Accounting Policies

Section 2-1

Sec. 2-1 Generally accepted accounting principles.

Section 2-2

Sec. 2-2 Basis of allocation between entities.

Section 2-3

Sec. 2-3 Distribution of revenues and expenses within entities.

Section 2-4

Sec. 2-4 Accounting period.

Section 2-5

Sec. 2-5 Revenue and accounting practices.

Section 3

Section 3 Chart of Balance Sheet Accounts

Section 4

Section 4 General

Section 5

Section 5 [Reserved]

Section 6

Section 6 Objective Classification of Balance Sheet Elements

Section 7

Section 7 Chart of Profit and Loss Accounts

Section 8

Section 8 General

Section 9

Section 9 Functional Classification—Operating Revenues

Section 10

Section 10 Functional Classification—Operating Expenses of Group I Air Carriers

Section 11

Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers

Section 12

Section 12 Objective Classification—Operating Revenues and Expenses

Section 14

Section 14 Objective Classification—Nonoperating Income and Expense

Section 15

Section 15 Objective Classification—Income Taxes for Current Period

Section 16

Section 16 Objective Classification—Discontinued Operations

Section 17

Section 17 Objective Classification—Extraordinary Items

Section 18

Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles

Section 19

Section 19 Uniform Classification of Operating Statistics

Section 19-1

Sec. 19-1 Applicability.

Section 19-2

Sec. 19-2 Maintenance of data.

Section 19-3

Sec. 19-3 Accessibility and transmittal of data.

Section 19-4

Sec. 19-4 Service classes.

Section 19-5

Sec. 19-5 Air transport traffic and capacity elements.

Section 19-6

Sec. 19-6 Public disclosure of traffic data.

Section 19-7

Sec. 19-7 Passenger origin-destination survey.

Section 19-8

Sec. 19-8 Passenger Origin—Destination

Section 19-8.1

19-8.1 Purpose.

Section 19-8.2

19-8.2 Definitions.

Section 19-8.3

Applicability.

Section 19-8.4

Reporting of O&D data.

Section 19-8.5

Form of reports.

Section 19-8.6

Dissemination.

Section 19-8.7

Submission of data.

Section 19-8.8

Editing data.

Section 19-8.9

Control of sample selection and data recording.

Section 19-8.10

Staff review.

Section 21

Section 21 Introduction to System of Reports

Section 22

Section 22 General Reporting Instructions

Section 23

Section 23 Certification and Balance Sheet Elements

Section 24

Section 24 Profit and Loss Elements

Section 25

Section 25 Traffic and Capacity Elements