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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 14 - Aeronautics and Space |
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Chapter II - Office of the Secretary, Department of Transportation (Aviation Proceedings) |
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SubChapter A - Economic Regulations |
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Part 241 - Uniform System of Accounts and Reports for Large Certificated Air Carriers |
| Subpart 1 - Section 1 - Introduction to System of Accounts and Reports |
| Subpart 2 - Section 2 - General Accounting Policies |
| Subpart 6 - Section 6 - Objective Classification of Balance Sheet Elements |
| Current Liabilities |
| Non-operating Property and Equipment |
| Operating Property and Equipment |
| Non-current Liabilities |
| Other Assets |
| Stockholders’ Equity |
| Investments and Special Funds |
| Current Assets |
| Deferred Credits |
| Subpart 9 - Section 9 - Functional Classification—Operating Revenues |
| Subpart 10 - Section 10 - Functional Classification—Operating Expenses of Group I Air Carriers |
| Subpart 11 - Section 11 - Functional Classification—Operating Expenses of Group II and Group III Air Carriers |
| Subpart 12 - Section 12 - Objective Classification—Operating Revenues and Expenses |
| Transport Revenues |
| Transport Expenses |
| Transport Related Revenues and Expenses |
| Subpart 14 - Section 14 - Objective Classification—Nonoperating Income and Expense |
| Subpart 15 - Section 15 - Objective Classification—Income Taxes for Current Period |
| Subpart 16 - Section 16 - Objective Classification—Discontinued Operations |
| Subpart 17 - Section 17 - Objective Classification—Extraordinary Items |
| Subpart 18 - Section 18 - Objective Classification—Cumulative Effect of Changes in Accounting Principles |
| Subpart 19 - Section 19 - Uniform Classification of Operating Statistics |
| Subpart 25 - Section 25 - Traffic and Capacity Elements |
| § 241.01 - [Reserved] |
| § 241.01 - [Reserved] |
| § 241.02 - [Reserved] |
| § 241.02 - [Reserved] |
| § 241.03 - Definitions for Purposes of This System of Accounts and Reports |
| § 241.03 - Definitions for Purposes of This System of Accounts and Reports |
| § 241.04 - Air Carrier Groupings |
| § 241.04 - Air Carrier Groupings |
| General Reporting Provisions—Large Certificated Air Carriers |
| Section 17—Objective Classification—Extraordinary Items |
| § 241.96 - Extraordinary Items. |
| § 241.97 - Income Taxes Applicable to Extraordinary Items. |
| Section 18—Objective Classification—Cumulative Effect of Changes in Accounting Principles |
| § 241.98 - Cumulative Effect of Changes in Accounting Principles. |
| Profit and Loss Classification |
| § 241.7 - Chart of Profit and Loss Accounts |
| § 241.7 - Chart of Profit and Loss Accounts |
| § 241.8 - General |
| § 241.8 - General |
| § 241.9 - Functional Classification - Operating Revenues |
| § 241.9 - Functional Classification - Operating Revenues |
| § 241.10 - Functional Classification - Operating Expenses of Group I Air Carriers |
| § 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 |
| § 241.11 - Functional Classification - Operating Expenses of Group II and Group III Air Carriers |
| § 241.12 - Objective Classification - Operating Revenues and Expenses |
| § 241.12 - Objective Classification - Operating Revenues and Expenses |
| § 241.14 - Objective Classification - Nonoperating Income and Expense |
| § 241.14 - Objective Classification - Nonoperating Income and Expense |
| § 241.15 - Objective Classification - Income Taxes for Current Period |
| § 241.15 - Objective Classification - Income Taxes for Current Period |
| § 241.16 - Objective Classification - Discontinued Operations |
| § 241.16 - Objective Classification - Discontinued Operations |
| § 241.17 - Objective Classification - Extraordinary Items |
| § 241.17 - Objective Classification - Extraordinary Items |
| § 241.18 - Objective Classification - Cumulative Effect of Changes in Accounting Principles |
| § 241.18 - Objective Classification - Cumulative Effect of Changes in Accounting Principles |
| Other Assets |
| § 241.1820 - Long-Term Prepayments. |
| § 241.1830 - Unamortized Developmental and Preoperating Costs. |
| § 241.1890 - Other Assets and Deferred Charges. |
| Subpart - GENERAL REPORTING PROVISIONS - LARGE CERTIFICATED AIR CARRIERS |
| Section 14—Objective Classification—Nonoperating Income and Expense |
| § 241.80 - Interest Income. |
| § 241.81 - Interest on Long-term Debt and Capital Leases. |
| § 241.82 - Other Interest. |
| § 241.83 - Capitalized Interest. |
| § 241.84 - Amortization of Debt Discount, Premium and Expense. |
| § 241.85 - Foreign exchange gains and losses. |
| § 241.86 - Income from Nontransport Ventures. |
| § 241.87 - Equity in Income of Investor Controlled Companies. |
| § 241.89 - Other Nonoperating Income and Expense—Net. |
| Traffic Reporting Requirements |
| § 241.25 - Traffic and Capacity Elements |
| § 241.25 - Traffic and Capacity Elements |
| Section 11—Functional Classification—Operating Expenses of Group II and Group III Air Carriers |
| § 241.5500 - Passenger Service. |
| § 241.6400 - Aircraft and Traffic Servicing. |
| § 241.6700 - Promotion and Sales. |
| § 241.6800 - General and Administrative. |
| Operating Property and Equipment |
| § 241.1601 - Airframes. |
| § 241.1602 - Aircraft Engines. |
| § 241.1607 - Improvements to Leased Flight Equipment. |
| § 241.1608 - Flight Equipment Rotable Parts and Assemblies. |
| § 241.1609 - Flight Equipment. |
| § 241.1629 - Flight Equipment Airworthiness Allowances. |
| § 241.1630 - Equipment. |
| § 241.1636 - Furniture, Fixtures, and Office Equipment. |
| § 241.1639 - Improvements to Leased Buildings and Equipment. |
| § 241.1640 - Buildings. |
| § 241.1649 - Ground Property and Equipment. |
| § 241.1668 - Allowance for Depreciation of Flight Equipment and Ground Property and Equipment and Amortization of Overhaul and Airworthiness Costs. |
| § 241.1679 - Land. |
| § 241.1685 - Equipment Purchase Deposits and Advance Payments. |
| § 241.1689 - Construction Work in Progress. |
| § 241.1695 - Leased Property Under Capital Leases. |
| § 241.1696 - Leased Property Under Capital Leases—Accumulated Amortization. |
| Operating Statistics Classifications |
| § 19-6 - Public disclosure of traffic data. |
| § 19-7 - Passenger origin-destination survey. |
| § 19-8 - Passenger Origin - Destination |
| § 241.19 - Uniform Classification of Operating Statistics |
| § 241.19 - Uniform Classification of Operating Statistics |
| § 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. |
| § 241.19-1 - Applicability. |
| § 241.19-1 - Applicability. |
| § 241.19-2 - Maintenance of data. |
| § 241.19-2 - Maintenance of data. |
| § 241.19-3 - Accessibility and transmittal of data. |
| § 241.19-3 - Accessibility and transmittal of data. |
| § 241.19-4 - Service classes. |
| § 241.19-4 - Service classes. |
| § 241.19-5 - Air transport traffic and capacity elements. |
| § 241.19-5 - Air transport traffic and capacity elements. |
| § 241.19-6 - Public disclosure of traffic data. |
| § 241.19-6 - Public disclosure of traffic data. |
| § 241.19-7 - Passenger origin-destination survey. |
| § 241.19-7 - Passenger origin-destination survey. |
| Section 15—Objective Classification—Income Taxes for Current Period |
| § 241.91 - Provision for Income Taxes. |
| § 241.92 - Provisions for Deferred Income Taxes. |
| § 241.93 - Investment Tax Credits Deferred and Amortized. |
| Section 16—Objective Classification—Discontinued Operations |
| § 241.95 - Discontinued Operations. |
| Section 2—General Accounting Policies |
| Financial Reporting Requirements |
| § 241.23 - Certification and Balance Sheet Elements |
| § 241.23 - Certification and Balance Sheet Elements |
| § 241.24 - Profit and Loss Elements |
| § 241.24 - Profit and Loss Elements |
| Transport Revenues |
| § 241.05 - Mail. |
| § 241.06 - Property. |
| § 241.07 - Charter. |
| General Reporting Provisions - Large Certificated Air Carriers |
| § 241.21 - Introduction to System of Reports |
| § 241.21 - Introduction to System of Reports |
| § 241.22 - General Reporting Instructions |
| § 241.22 - General Reporting Instructions |
| Section 9—Functional Classification—Operating Revenues |
| § 241.3900 - Transport Revenues. |
| § 241.4800 - Transport-Related Revenues. |
| Section 19—Uniform Classification of Operating Statistics |
| Section 10—Functional Classification—Operating Expenses of Group I Air Carriers |
| § 241.5100 - Flying Operations. |
| § 241.5400 - Maintenance. |
| § 241.6900 - General Services and Administration. |
| § 241.7000 - Depreciation and Amortization. |
| § 241.7100 - Transport-Related Expenses. |
| Stockholders’ Equity |
| § 241.2820 - Preferred Stock. |
| § 241.2840 - Common Stock. |
| § 241.2860 - Subscribed and Unissued Stock. |
| § 241.2890 - Additional Capital Invested. |
| § 241.2900 - Retained Earnings. |
| § 241.2990 - Treasury Stock. |
| Current Liabilities |
| § 241.2000 - Current Maturities of Long-term Debt. |
| § 241.2005 - Notes Payable—Banks. |
| § 241.2015 - Notes Payable—Other. |
| § 241.2021 - Trade Accounts Payable. |
| § 241.2025 - Accounts Payable—Other. |
| § 241.2080 - Current Obligations Under Capital Leases. |
| § 241.2110 - Accrued Salaries, Wages. |
| § 241.2120 - Accrued Vacation Liability. |
| § 241.2125 - Accrued Interest. |
| § 241.2130 - Accrued Taxes. |
| § 241.2140 - Dividends Declared. |
| § 241.2160 - Air Traffic Liability. |
| § 241.2190 - Other Current Liabilities. |
| Section 12—Objective Classification—Operating Revenues and Expenses |
| § 241.00 - General Instructions. |
| Current Assets |
| § 241.1010 - Cash. |
| § 241.1100 - Short-term Investments. |
| § 241.1200 - Notes Receivable. |
| § 241.1270 - Accounts Receivable. |
| § 241.1290 - Allowance for Uncollectible Accounts. |
| § 241.1300 - Spare parts and supplies. |
| § 241.1311 - Allowance for Obsolescence—Spare Parts and Supplies. |
| § 241.1410 - Prepaid Items. |
| § 241.1420 - Other Current Assets. |
| Section 1—Introduction to System of Accounts and Reports |
| Transport Related Revenues and Expenses |
| § 241.08 - Public Service Revenues (Subsidy). |
| § 241.09 - In-Flight Sales. |
| § 241.13 - Interchange Sales. |
| Transport Expenses |
| § 241.20 - General Instructions. |
| § 241.26 - Aircraft and Traffic Handling Personnel. |
| § 241.28 - Trainees, Instructors, and Unallocated Shop Labor. |
| § 241.30 - Communications Personnel. |
| § 241.31 - Recordkeeping and Statistical Personnel. |
| § 241.32 - Lawyers and Law Clerks. |
| § 241.33 - Traffic Solicitors. |
| § 241.34 - Purchasing Personnel. |
| § 241.35 - Other Personnel. |
| § 241.36 - Personnel Expenses. |
| § 241.37 - Communications Purchased. |
| § 241.38 - Light, Heat, Power and Water. |
| § 241.39 - Traffic Commissions. |
| § 241.40 - Legal Fees and Expenses. |
| § 241.41 - Professional and Technical Fees and Expenses. |
| § 241.43 - General Services Purchased. |
| § 241.44 - Landing Fees. |
| § 241.45 - Aircraft Fuels and Oils. |
| § 241.46 - Maintenance Materials. |
| § 241.47 - Rentals. |
| § 241.49 - Shop and Servicing Supplies. |
| § 241.50 - Stationery, Printing and Office Supplies. |
| § 241.51 - Passenger Food Expense. |
| § 241.53 - Other Supplies. |
| § 241.54 - Inventory Adjustments. |
| § 241.55 - Insurance—General. |
| § 241.56 - Insurance—Traffic Liability. |
| § 241.57 - Employee Benefits and Pensions. |
| § 241.58 - Injuries, Loss and Damage. |
| § 241.59 - Schedules and Timetables. |
| § 241.60 - Advertising. |
| § 241.61 - Foreign Exchange Gains and Losses. |
| § 241.62 - Other Promotional and Publicity Expenses. |
| § 241.63 - Interrupted Trips Expense. |
| § 241.64 - Memberships. |
| § 241.65 - Corporate and Fiscal Expenses. |
| § 241.66 - Uncollectible Accounts. |
| § 241.67 - Clearance, Customs and Duties. |
| § 241.68 - Taxes—Payroll. |
| § 241.69 - Taxes—Other Than Payroll. |
| § 241.71 - Other Expenses. |
| § 241.72 - Aircraft Overhauls. |
| § 241.73 - Provisions for Obsolescence and Deterioration—Expendable Parts. |
| § 241.74 - Amortization. |
| § 241.75 - Depreciation. |
| § 241.76 - Amortization Expense—Capital Leases. |
| § 241.77 - Uncleared Expense Credits. |
| § 241.78 - Direct Maintenance—Flight Equipment. |
| § 241.79 - Applied Burden Debit/Credit. |
| Non-operating Property and Equipment |
| § 241.1700 - Non-operating Property and Equipment. |
| § 241.1797 - Property on Operating-type Lease to Others and Property Held for Lease. |
| § 241.1798 - Property on Operating-type Lease to Others and Property Held for Lease—Accumulated Depreciation. |
| Non-current Liabilities |
| § 241.2210 - Long-Term Debt. |
| § 241.2240 - Advances from Associated Companies. |
| § 241.2250 - Pension Liability. |
| § 241.2280 - Noncurrent Obligations under Capital Leases. |
| § 241.2290 - Other Noncurrent Liabilities. |
| Subpart - FINANCIAL REPORTING REQUIREMENTS |
| Deferred Credits |
| § 241.2340 - Deferred Income Taxes. |
| § 241.2345 - Deferred Investment Tax Credits. |
| § 241.2390 - Other Deferred Credits. |
| Balance Sheet Classifications |
| § 241.3 - Chart of Balance Sheet Accounts |
| § 241.3 - Chart of Balance Sheet Accounts |
| § 241.4 - General |
| § 241.4 - General |
| § 241.5 - [Reserved] |
| § 241.5 - [Reserved] |
| § 241.6 - Objective Classification of Balance Sheet Elements |
| § 241.6 - Objective Classification of Balance Sheet Elements |
| Subpart - TRAFFIC REPORTING REQUIREMENTS |
| General Accounting Provisions |
| § 241.1 - Introduction to System of Accounts and Reports |
| § 241.1 - Introduction to System of Accounts and Reports |
| § 241.2 - General Accounting Policies |
| § 241.2 - General Accounting Policies |
| § 241.1-1 - 1-1 Applicability of system of accounts and reports. |
| § 241.1-1 - Applicability of system of accounts and reports. |
| § 241.1-2 - 1-2 Waivers from this system of accounts and reports. |
| § 241.1-2 - Waivers from this system of accounts and reports. |
| § 241.1-3 - 1-3 General description of system of accounts and reports. |
| § 241.1-3 - General description of system of accounts and reports. |
| § 241.1-4 - System of accounts coding. |
| § 241.1-4 - System of accounts coding. |
| § 241.1-5 - Records. |
| § 241.1-5 - Records. |
| § 241.1-6 - Accounting entities. |
| § 241.1-6 - Accounting entities. |
| § 241.1-7 - 1-7 Interpretation of accounts. |
| § 241.1-7 - Interpretation of accounts. |
| § 241.1-8 - Address for reports and correspondence. |
| § 241.1-8 - Address for reports and correspondence. |
| § 241.2-1 - 2-1 Generally accepted accounting principles. |
| § 241.2-1 - Generally accepted accounting principles. |
| § 241.2-2 - Basis of allocation between entities. |
| § 241.2-2 - Basis of allocation between entities. |
| § 241.2-3 - Distribution of revenues and expenses within entities. |
| § 241.2-3 - Distribution of revenues and expenses within entities. |
| § 241.2-4 - 2-4 Accounting period. |
| § 241.2-4 - Accounting period. |
| § 241.2-5 - Revenue and accounting practices. |
| § 241.2-5 - Revenue and accounting practices. |
| Appendix to Section 241.25 of CFR part 241 - Instructions to U.S. Air Carriers for Reporting Traffic and Capacity Data on Form 41 Schedules T-100, T-1, T-2, and T-3 |
| Appendix A to Sec. 19-7 - Instructions to Air Carriers for Collecting and Reporting Passenger Origin-Destination Survey Statistics |
| Investments and Special Funds |
| § 241.1510 - Investments in Associated Companies. |
| § 241.1530 - Other Investments and Receivables. |
| § 241.1550 - Special Funds. |