U.S. Code of Federal Regulations
Regulations most recently checked for updates: Oct 30, 2025
[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. | |
| Investments in other associated companies | 1510. | |
| Advances to associated companies | 1510. | |
| Other investments and receivables | 1530 | |
| Special funds | 1550 | |
| Property and equipment | 1600-1700 | |
| Operating | Nonoperat- | |
| ing | ||
| Airframes | 1601 | 1701 |
| Airframes | 1601. | 1701. |
| Unamortized airframe overhauls | 1601. | 1701. |
| Aircraft engines | 1602 | 1702 |
| Aircraft engines | 1602. | 1702. |
| Unamortized aircraft engine overhauls | 1602. | 1702. |
| Improvements to leased flight equipment | 1607 | 1707 |
| Flight equipment rotable parts and assemblies | 1608 | 1708 |
| Airframe parts and assemblies |
1 1608. |
1 1708. |
| Aircraft engine parts and assemblies |
1 1608. |
1 1708. |
| Other parts and assemblies |
1 1608. |
1 1708. |
| 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. | 1740. |
| Other buildings and improvements | 1640. | 1740. |
| 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. | 1760. |
| Other buildings and improvements | 1660. | 1760. |
| 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. | 1795. |
| Capital leases—other property and equipment | 1695. | 1795. |
| Leased property under capital leases, accumulated amortization | 1696 | 1796 |
| Accumulated amortization—capitalized flight equipment | 1696. | 1796. |
| Accumulated amortization—capitalized other property and equipment | 1696. | 1796. |
| 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. | |
| Discount on capital stock | 2890. | |
| Other capital stock transactions | 2890. | |
| Retained earnings | 2900 | |
| Subscribed and unissued stock | 2860 | |
| Treasury stock | 2990 | |
1 Prescribed for group II and group III air carriers only.
2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.
Note: Digits to right of decimals and italicized codes established for BTS control purposes only.
