14 CFR Topic
General Accounting Provisions
July 13, 2020
§
Section 1
Introduction to System of Accounts and Reports
§
Sec. 1-1
Applicability of system of accounts and reports
§
Sec. 1-2
Waivers from this system of accounts and reports
§
Sec. 1-3
General description of system of accounts and reports
§
Sec. 1-4
System of accounts coding
§
Sec. 1-5
Records
§
Sec. 1-6
Accounting entities
§
Sec. 1-7
Interpretation of accounts
§
Sec. 1-8
Address for reports and correspondence
§
Section 2
General Accounting Policies
§
Sec. 2-1
Generally accepted accounting principles
§
Sec. 2-2
Basis of allocation between entities
§
Sec. 2-3
Distribution of revenues and expenses within entities
§
Sec. 2-4
Accounting period
§
Sec. 2-5
Revenue and accounting practices