14 CFR § 3 - Section 3 Chart of Balance Sheet Accounts

---
identifier: "/us/cfr/t14/s3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "14 CFR § 3 - Section 3   Chart of Balance Sheet Accounts"
title_number: 14
title_name: "Aeronautics and Space"
section_number: "3"
section_name: "Section 3   Chart of Balance Sheet Accounts"
chapter_name: "OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS)"
subchapter_number: "A"
subchapter_name: "ECONOMIC REGULATIONS"
part_number: "241"
part_name: "UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "49 U.S.C. 329, 41101, 41708, and 41709."
regulatory_source: "ER-755, 37 FR 19726, Sept. 21, 1972, unless otherwise noted."
cfr_part: "241"
---


# 3 Section 3   Chart of Balance Sheet Accounts

[See footnotes at end of table]

|  |  |  |
| --- | --- | --- |
| 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 | 1608. | 1708. |
| Aircraft engine parts and assemblies | 1608. | 1708. |
| Other parts and assemblies | 1608. | 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 | 1629 | 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 |
| Prescribed for group II and group III air carriers only. |  |  |
| 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]