---
kind: "unit"
title: "14"
title_heading: "Aeronautics and Space"
key: "chII/subchA/part241"
level: "part"
label: "Part 241"
heading: "Uniform System of Accounts and Reports for Large Certificated Air Carriers"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/14/chII-subchA-part241"
sections_count: 58
---

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

Title 14 C.F.R. — Aeronautics and Space › Chapter II — Office of the Secretary, Department of Transportation (aviation Proceedings) › Subchapter A — Economic Regulations

## Sections

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