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Code of Federal Regulations (Last Updated: May 6, 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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Transport Related Revenues and Expenses |
§ 241.13 - Interchange Sales.
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(a) Record here the revenues or fees from and the expenses related to services provided associated companies and other than associated companies by the air carrier under aircraft interchange agreements. This account shall be charged and the applicable operating expense objective accounts shall be credited, except as provided in operating expense objective account 77, Uncleared Expense Credits, with the expenses attaching to services provided all companies under aircraft interchange agreements.
(b) This account shall not include revenues or expenses related to air transportation services performed in the name of and for the account of the accounting air carrier. Such revenues shall be included in applicable transport revenue and operating expense objective accounts.
(c) This account shall be subdivided as follows by all air carrier groups: