14 CFR Topic
Profit and Loss Classification
July 13, 2020
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Section 7
Chart of Profit and Loss Accounts
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Section 8
General
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Section 18
Objective Classification—Cumulative Effect of Changes in Accounting Principles
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Section 9
Functional Classification—Operating Revenues
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Section 10
Functional Classification—Operating Expenses of Group I Air Carriers
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Section 11
Functional Classification—Operating Expenses of Group II and Group III Air Carriers
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Section 12
Objective Classification—Operating Revenues and Expenses
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Section 14
Objective Classification—Nonoperating Income and Expense
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Section 15
Objective Classification—Income Taxes for Current Period
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Section 16
Objective Classification—Discontinued Operations
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Section 17
Objective Classification—Extraordinary Items
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