Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 14 - Aeronautics and Space |
Chapter II - Office of the Secretary, Department of Transportation (Aviation Proceedings) |
SubChapter A - Economic Regulations |
Part 241 - Uniform System of Accounts and Reports for Large Certificated Air Carriers |
Stockholders’ Equity |
§ 241.2890 - Additional Capital Invested.
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(a) Record herein separate subdivisions for each class and series, the difference between the price at which capital stock is sold and the par or stated value of the stock; gains or losses arising from the reacquisition and the resale or retirement of each class and series of capital stock; donations; the excess of retained earnings capitalized over par or stated value of capital stock issued; adjustments in capital resulting from reorganization or recapitalization; and proceeds attributable to detachable stock purchase warrants related to debt issues. This account shall also include balances of contributions to the business enterprise of individual proprietors or partners.
(b) Each air carrier shall maintain the following subaccounts: