---
kind: "section"
citation: "14 C.F.R. § 3"
title: "14"
number: "3"
heading: "Chart of Balance Sheet Accounts"
url: "https://uscodex.org/cfr/14/3"
---

# §3. Chart of Balance Sheet Accounts



## Notes

### Amendments

[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]

### Authority

Authority: 49 U.S.C. 329, 41101, 41708, and 41709.

### Source

Source: ER-755, 37 FR 19726, Sept. 21, 1972, unless otherwise noted.

### Amendments

[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]