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