PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
- 241.01—Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
- 241.03—Definitions for Purposes of This System of Accounts and Reports
- 241.04—Air Carrier Groupings
- 241.1—Introduction to System of Accounts and Reports
- 241.1-1—Applicability of system of accounts and reports.
- 241.1-2—Waivers from this system of accounts and reports.
- 241.1-3—General description of system of accounts and reports.
- 241.1-4—System of accounts coding.
- 241.1-5—Records.
- 241.1-6—Accounting entities.
- 241.1-7—Interpretation of accounts.
- 241.1-8—Address for reports and correspondence.
- 241.2—General Accounting Policies
- 241.2-1—Generally accepted accounting principles.
- 241.2-2—Basis of allocation between entities.
- 241.2-3—Distribution of revenues and expenses within entities.
- 241.2-4—Accounting period.
- 241.2-5—Revenue and accounting practices.
- 241.3—Chart of Balance Sheet Accounts
- 241.4—General
- 241.6—Objective Classification of Balance Sheet Elements
- 241.7—Chart of Profit and Loss Accounts
- 241.8—General
- 241.9—Functional Classification—Operating Revenues
- 241.10—Functional Classification—Operating Expenses of Group I Air Carriers
- 241.11—Functional Classification—Operating Expenses of Group II and Group III Air Carriers
- 241.12—Objective Classification—Operating Revenues and Expenses
- 241.14—Objective Classification—Nonoperating Income and Expense
- 241.15—Objective Classification—Income Taxes for Current Period
- 241.16—Objective Classification—Discontinued Operations
- 241.17—Objective Classification—Extraordinary Items
- 241.18—Objective Classification—Cumulative Effect of Changes in Accounting Principles
- 241.19—Uniform Classification of Operating Statistics
- 241.19-1—Applicability.
- 241.19-2—Maintenance of data.
- 241.19-3—Accessibility and transmittal of data.
- 241.19-4—Service classes.
- 241.19-5—Air transport traffic and capacity elements.
- 241.19-6—Public disclosure of traffic data.
- 241.19-7—Passenger origin-destination survey.
- 241.21—Introduction to System of Reports
- 241.22—General Reporting Instructions
- 241.23—Certification and Balance Sheet Elements
- 241.24—Profit and Loss Elements
- 241.25—Traffic and Capacity Elements