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

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• §01 Reserved
• §02 Reserved
• §03 Definitions for Purposes of This System of Accounts and Reports
• §04 Air Carrier Groupings
• §1 Introduction to System of Accounts and Reports
• §1-1 Applicability of system of accounts and reports.
• §1-2 Waivers from this system of accounts and reports.
• §1-3 General description of system of accounts and reports.
• §1-4 System of accounts coding.
• §1-5 Records.
• §1-6 Accounting entities.
• §1-7 Interpretation of accounts.
• §1-8 Address for reports and correspondence.
• §2 General Accounting Policies
• §2-1 Generally accepted accounting principles.
• §2-2 Basis of allocation between entities.
• §2-3 Distribution of revenues and expenses within entities.
• §2-4 Accounting period.
• §2-5 Revenue and accounting practices.
• §3 Chart of Balance Sheet Accounts
• §4 General
• §5 Reserved
• §6 Objective Classification of Balance Sheet Elements
• §7 Chart of Profit and Loss Accounts
• §8 General
• §9 Functional Classification—Operating Revenues
• §10 Functional Classification—Operating Expenses of Group I Air Carriers
• §11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers
• §12 Objective Classification—Operating Revenues and Expenses
• §14 Objective Classification—Nonoperating Income and Expense
• §15 Objective Classification—Income Taxes for Current Period
• §16 Objective Classification—Discontinued Operations
• §17 Objective Classification—Extraordinary Items
• §18 Objective Classification—Cumulative Effect of Changes in Accounting Principles
• §19 Uniform Classification of Operating Statistics
• §19-1 Applicability.
• §19-2 Maintenance of data.
• §19-3 Accessibility and transmittal of data.
• §19-4 Service classes.
• §19-5 Air transport traffic and capacity elements.
• §19-6 Public disclosure of traffic data.
• §19-7 Passenger origin-destination survey.
• §19-8 Passenger Origin—Destination
• §19-8.1 Purpose.
• §19-8.2 Definitions.
• §19-8.3 Applicability.
• §19-8.4 Reporting of O&D data.
• §19-8.5 Form of reports.
• §19-8.6 Dissemination.
• §19-8.7 Submission of data.
• §19-8.8 Editing data.
• §19-8.9 Control of sample selection and data recording.
• §19-8.10 Staff review.
• §21 Introduction to System of Reports
• §22 General Reporting Instructions
• §23 Certification and Balance Sheet Elements
• §24 Profit and Loss Elements
• §25 Traffic and Capacity Elements