14 CFR Part 241 — Uniform System of Accounts and Reports for Large Certificated Air Carriers
- § 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.
- § 2-1— 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.
- § 4— General
- § 6— Objective Classification of Balance Sheet Elements
- § 8— General
- § 9— Functional Classification—Operating Revenues
- § 10— Functional Classification—Operating Expenses of Group I Air Carriers
- § 12— Objective Classification—Operating Revenues and Expenses
- § 18— Objective Classification—Cumulative Effect of Changes in Accounting Principles
- § 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.
- § 19-8.1— 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.
- § 22— General Reporting Instructions