Code of Federal Regulations > Title 14 > Chapter II > Part 241 - PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

GENERAL ACCOUNTING PROVISIONS

Section 1 - Section 1 Introduction to System of Accounts and Reports

Sec. 1-1 - Sec. 1-1 Applicability of system of accounts and reports.

Sec. 1-2 - Sec. 1-2 Waivers from this system of accounts and reports.

Sec. 1-3 - Sec. 1-3 General description of system of accounts and reports.

Sec. 1-4 - Sec. 1-4 System of accounts coding.

Sec. 1-5 - Sec. 1-5 Records.

Sec. 1-6 - Sec. 1-6 Accounting entities.

Sec. 1-7 - Sec. 1-7 Interpretation of accounts.

Sec. 1-8 - Sec. 1-8 Address for reports and correspondence.

Section 2 - Section 2 General Accounting Policies

Sec. 2-1 - Sec. 2-1 Generally accepted accounting principles.

Sec. 2-2 - Sec. 2-2 Basis of allocation between entities.

Sec. 2-3 - Sec. 2-3 Distribution of revenues and expenses within entities.

Sec. 2-4 - Sec. 2-4 Accounting period.

Sec. 2-5 - Sec. 2-5 Revenue and accounting practices.

Section 01 - Section 01 [Reserved]

Section 02 - Section 02 [Reserved]

Section 03 - Section 03 Definitions for Purposes of This System of Accounts and Reports

Section 04 - Section 04 Air Carrier Groupings

BALANCE SHEET CLASSIFICATIONS

Section 3 - Section 3 Chart of Balance Sheet Accounts

Section 4 - Section 4 General

Section 5 - Section 5 [Reserved]

Section 6 - Section 6 Objective Classification of Balance Sheet Elements

PROFIT AND LOSS CLASSIFICATION

Section 7 - Section 7 Chart of Profit and Loss Accounts

Section 8 - Section 8 General

Section 9 - Section 9 Functional Classification—Operating Revenues

Section 10 - Section 10 Functional Classification—Operating Expenses of Group I Air Carriers

Section 11 - Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers

Section 12 - Section 12 Objective Classification—Operating Revenues and Expenses

Section 14 - Section 14 Objective Classification—Nonoperating Income and Expense

Section 15 - Section 15 Objective Classification—Income Taxes for Current Period

Section 16 - Section 16 Objective Classification—Discontinued Operations

Section 17 - Section 17 Objective Classification—Extraordinary Items

Section 18 - Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles

OPERATING STATISTICS CLASSIFICATIONS

Section 19 - Section 19 Uniform Classification of Operating Statistics

Sec. 19-1 - Sec. 19-1 Applicability.

Sec. 19-2 - Sec. 19-2 Maintenance of data.

Sec. 19-3 - Sec. 19-3 Accessibility and transmittal of data.

Sec. 19-4 - Sec. 19-4 Service classes.

Sec. 19-5 - Sec. 19-5 Air transport traffic and capacity elements.

Sec. 19-6 - Sec. 19-6 Public disclosure of traffic data.

Sec. 19-7 - Sec. 19-7 Passenger origin-destination survey.

Sec. 19-8 - Sec. 19-8 Passenger Origin—Destination

19-8.1 - 19-8.1 Purpose.

19-8.2 - 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.

GENERAL REPORTING PROVISIONS—LARGE CERTIFICATED AIR CARRIERS

Section 21 - Section 21 Introduction to System of Reports

Section 22 - Section 22 General Reporting Instructions

FINANCIAL REPORTING REQUIREMENTS

Section 23 - Section 23 Certification and Balance Sheet Elements

Section 24 - Section 24 Profit and Loss Elements

TRAFFIC REPORTING REQUIREMENTS

Section 25 - Section 25 Traffic and Capacity Elements