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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 |
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Balance Sheet Classifications |
§ 241.3 - Chart of Balance Sheet Accounts
Latest version.
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Section 3 Chart of Balance Sheet Accounts
[See footnotes at end of table]
Name of account General classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable 1270 Allowance for uncollectible accounts 1290 Spare parts and supplies 1300 Allowance for obsolescence - Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special funds: Investments in associated companies 1510 Investments in investor controlled companies 1510.1 Investments in other associated companies 1510.2 Advances to associated companies 1510.3 Other investments and receivables 1530 Special funds 1550 Property and equipment 1600-1700 Operating Nonoperat- ing Airframes 1601 1701 Airframes 1601.1 1701.1 Unamortized airframe overhauls 1601.2 1701.2 Aircraft engines 1602 1702 Aircraft engines 1602.1 1702.1 Unamortized aircraft engine overhauls 1602.2 1702.2 Improvements to leased flight equipment 1607 1707 Flight equipment rotable parts and assemblies 1608 1708 Airframe parts and assemblies 1 1608.1 1 1708.1 Aircraft engine parts and assemblies 1 1608.5 1 1708.5 Other parts and assemblies 1 1608.9 1 1708.9 Flight equipment 1609 1709 Allowance for depreciation: Airframes 1611 1711 Aircraft engines 1612 1712 Improvements to leased flight equipment 1617 1717 Flight equipment rotable parts and assemblies 1618 1718 Flight equipment airworthiness allowance 2 1629 2 1729 Equipment 1630 1730 Furniture, fixtures and office equipment 1636 1736 Improvements to leased buildings and equipment 1639 1739 General classification Buildings 1640 1740 Maintenance buildings and improvements 1640.1 1740.1 Other buildings and improvements 1640.9 1740.9 Ground property and equipment 1649 1749 Allowance for depreciation: Equipment 1650 1750 Improvements to leased buildings and equipment 1654 1754 Furniture, fixtures, and office equipment 1656 1756 Buildings 1660 1760 Maintenance buildings and improvements 1660.1 1760.1 Other buildings and improvements 1660.9 1760.9 Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs 1668 1768 Land 1679 1779 Equipment purchase deposits and advance payments 1685 1785 Construction work in progress 1689 1789 Leased property under capital leases 1695 1795 Capital leases - flight equipment 1695.1 1795.1 Capital leases - other property and equipment 1695.2 1795.2 Leased property under capital leases, accumulated amortization 1696 1796 Accumulated amortization - capitalized flight equipment 1696.1 1796.1 Accumulated amortization - capitalized other property and equipment 1696.2 1796.2 Property on operating-type lease to others and property held for lease 1797 Property on operating-type lease to others and property held for lease, accumulated depreciation 1798 Other assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets and deferred charges 1890 Current liabilities: Current maturities of long-term debt 2000 Notes payable: Banks 2005 Other 2015 Trade accounts payable 2021 Accounts payable - other 2025 Current obligations under capital leases 2080 Accrued salaries, wages 2110 Accrued vacation liability 2120 Accrued interest 2125 Accrued taxes 2130 Dividends declared 2140 Air traffic liability 2160 Other current liabilities 2190 Noncurrent liabilities: Long-term debt 2210 Advances from associated companies 2240 Pension liability 2250 Noncurrent obligations under capital leases 2280 Other noncurrent liabilities 2290 Deferred credits: Deferred income taxes 2340 Deferred investment tax credits 2345 Other deferred credits 2390 Stockholders' equity: Preferred stock 2820 Common stock 2840 Additional capital invested 2890 Premium on capital stock 2890.1 Discount on capital stock 2890.2 Other capital stock transactions 2890.3 Retained earnings 2900 Subscribed and unissued stock 2860 Treasury stock 2990 [ER-1401, 50 FR 239, Jan. 3, 1985, as amended by Amdt. 248-58, 54 FR 5592, Feb. 6, 1989; 60 FR 66723, Dec. 26, 1995]