14 CFR Part 241
58 sections · Amended 2026-09-15
UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS
Authority49 U.S.C. 329, 41101, 41708, and 41709.
SourceER-755, 37 FR 19726, Sept. 21, 1972, unless otherwise noted.
- § 01 Section 01 [Reserved]
- § 02 Section 02 [Reserved]
- § 03 Section 03 Definitions for Purposes of This System of Accounts and Reports
- § 04 Section 04 Air Carrier Groupings
- § 1 Section 1 Introduction to System of Accounts and Reports
- § 1-1 Sec. 1-1 Applicability of system of accounts and reports.
- § 1-2 Sec. 1-2 Waivers from this system of accounts and reports.
- § 1-3 Sec. 1-3 General description of system of accounts and reports.
- § 1-4 Sec. 1-4 System of accounts coding.
- § 1-5 Sec. 1-5 Records.
- § 1-6 Sec. 1-6 Accounting entities.
- § 1-7 Sec. 1-7 Interpretation of accounts.
- § 1-8 Sec. 1-8 Address for reports and correspondence.
- § 2 Section 2 General Accounting Policies
- § 2-1 Sec. 2-1 Generally accepted accounting principles.
- § 2-2 Sec. 2-2 Basis of allocation between entities.
- § 2-3 Sec. 2-3 Distribution of revenues and expenses within entities.
- § 2-4 Sec. 2-4 Accounting period.
- § 2-5 Sec. 2-5 Revenue and accounting practices.
- § 3 Section 3 Chart of Balance Sheet Accounts
- § 4 Section 4 General
- § 5 Section 5 [Reserved]
- § 6 Section 6 Objective Classification of Balance Sheet Elements
- § 7 Section 7 Chart of Profit and Loss Accounts
- § 8 Section 8 General
- § 9 Section 9 Functional Classification—Operating Revenues
- § 10 Section 10 Functional Classification—Operating Expenses of Group I Air Carriers
- § 11 Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers
- § 12 Section 12 Objective Classification—Operating Revenues and Expenses
- § 14 Section 14 Objective Classification—Nonoperating Income and Expense
- § 15 Section 15 Objective Classification—Income Taxes for Current Period
- § 16 Section 16 Objective Classification—Discontinued Operations
- § 17 Section 17 Objective Classification—Extraordinary Items
- § 18 Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles
- § 19 Section 19 Uniform Classification of Operating Statistics
- § 19-1 Sec. 19-1 Applicability.
- § 19-2 Sec. 19-2 Maintenance of data.
- § 19-3 Sec. 19-3 Accessibility and transmittal of data.
- § 19-4 Sec. 19-4 Service classes.
- § 19-5 Sec. 19-5 Air transport traffic and capacity elements.
- § 19-6 Sec. 19-6 Public disclosure of traffic data.
- § 19-7 Sec. 19-7 Passenger origin-destination survey.
- § 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 -8.3 Applicability.
- § 19-8.4 -8.4 Reporting of O&D data.
- § 19-8.5 -8.5 Form of reports.
- § 19-8.6 -8.6 Dissemination.
- § 19-8.7 -8.7 Submission of data.
- § 19-8.8 -8.8 Editing data.
- § 19-8.9 -8.9 Control of sample selection and data recording.
- § 19-8.10 -8.10 Staff review.
- § 21 Section 21 Introduction to System of Reports
- § 22 Section 22 General Reporting Instructions
- § 23 Section 23 Certification and Balance Sheet Elements
- § 24 Section 24 Profit and Loss Elements
- § 25 Section 25 Traffic and Capacity Elements
Recent Federal Register activity last 25 of 26, newest first
- 2023-01-31RuleUpdates to the Origin-Destination Survey of Airline PassengersFR ↗
- 2021-01-19NPRMUpdates to the Origin-Destination Survey of Airline PassengersFR ↗
- 2017-12-14NPRMAncillary Airline Passenger RevenuesFR ↗
- 2016-11-02RuleReporting of Data for Mishandled Baggage and Wheelchairs and Scooters Transported in Aircraft Cargo CompartmentsFR ↗
- 2012-04-27NPRMReporting of Ancillary Airline Passenger RevenuesFR ↗
- 2011-07-15NPRMReporting Ancillary Airline Passenger RevenuesFR ↗
- 2011-06-01NPRMAviation Data ModernizationFR ↗
- 2010-07-16RuleSubmitting Airline Data via the InternetFR ↗
- 2010-04-26NPRMDepartment Regulatory Agenda; Semiannual Summary FR ↗
- 2009-12-07Rule[No title available]FR ↗
- 2009-05-11NPRM[No title available]FR ↗
- 2008-06-12RuleOST Technical CorrectionsFR ↗
- 2007-05-17NPRMSubmitting Airline Data via the InternetFR ↗
- 2006-12-20NPRMSubmitting Airline Data Via the InternetFR ↗
- 2005-04-18NPRMAviation Data ModernizationFR ↗
- 2005-02-17NPRMAviation Data ModernizationFR ↗
- 2002-09-18RuleAmendment to the Definitions of Revenue and Nonrevenue PassengersFR ↗
- 2002-07-30RuleAir Carrier Traffic and Capacity Data By Nonstop Segment and On-Flight MarketFR ↗
- 2001-08-28NPRMAir Carrier Traffic and Capacity Data by Nonstop Segment and On-Flight MarketFR ↗
- 2000-08-22NPRMAmendment to the Definitions of Revenue and Nonrevenue PassengersFR ↗
- 1998-07-15NPRMAviation Data Requirements Review and Modernization ProgramFR ↗
- 1997-08-13RulePassenger Origin-Destination Survey ReportsFR ↗
- 1997-02-13RuleInternational Data Submissions by Large Air Carriers (Form 41 Schedules T-100, T-100(f), and P-1.2)FR ↗
- 1996-06-24NPRMPassenger Origin-Destination Survey ReportsFR ↗
- 1996-02-15NPRMChanges to International Data Submissions by Large Air Carriers (Form 41 Schedules T-100, T-100(f), and P-1.2)FR ↗
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