CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
- 241.01—Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered
- 241.03—Definitions for Purposes of This System of Accounts and Reports
- 241.04—Air Carrier Groupings
- 241.1—Introduction to System of Accounts and Reports
- 241.1-1—Applicability of system of accounts and reports.
- 241.1-2—Waivers from this system of accounts and reports.
- 241.1-3—General description of system of accounts and reports.
- 241.1-4—System of accounts coding.
- 241.1-5—Records.
- 241.1-6—Accounting entities.
- 241.1-7—Interpretation of accounts.
- 241.1-8—Address for reports and correspondence.
- 241.2—General Accounting Policies
- 241.2-1—Generally accepted accounting principles.
- 241.2-2—Basis of allocation between entities.
- 241.2-3—Distribution of revenues and expenses within entities.
- 241.2-4—Accounting period.
- 241.2-5—Revenue and accounting practices.
- 241.3—Chart of Balance Sheet Accounts
- 241.4—General
- 241.6—Objective Classification of Balance Sheet Elements
- 241.7—Chart of Profit and Loss Accounts
- 241.8—General
- 241.9—Functional Classification—Operating Revenues
- 241.10—Functional Classification—Operating Expenses of Group I Air Carriers
- 241.11—Functional Classification—Operating Expenses of Group II and Group III Air Carriers
- 241.12—Objective Classification—Operating Revenues and Expenses
- 241.14—Objective Classification—Nonoperating Income and Expense
- 241.15—Objective Classification—Income Taxes for Current Period
- 241.16—Objective Classification—Discontinued Operations
- 241.17—Objective Classification—Extraordinary Items
- 241.18—Objective Classification—Cumulative Effect of Changes in Accounting Principles
- 241.19—Uniform Classification of Operating Statistics
- 241.19-1—Applicability.
- 241.19-2—Maintenance of data.
- 241.19-3—Accessibility and transmittal of data.
- 241.19-4—Service classes.
- 241.19-5—Air transport traffic and capacity elements.
- 241.19-6—Public disclosure of traffic data.
- 241.19-7—Passenger origin-destination survey.
- 241.21—Introduction to System of Reports
- 241.22—General Reporting Instructions
- 241.23—Certification and Balance Sheet Elements
- 241.24—Profit and Loss Elements
- 241.25—Traffic and Capacity Elements
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