General Accounting Provisions

  1. Law
  2. CFR 14
  3. Aeronautics and Space
  4. Office of the Secretary, Department of Transportation (Aviation Proceedings)
  5. Economic Regulations
  6. Uniform System of Accounts and Reports for Large Certificated Air Carriers
  7. General Accounting Provisions

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Section
1

Introduction to System of Accounts and Reports

Section
1-1

Applicability of system of accounts and reports.

Section
1-2

Waivers from this system of accounts and reports.

Section
1-3

General description of system of accounts and reports.

Section
1-4

System of accounts coding.

Section
1-5

Records.

Section
1-6

Accounting entities.

Section
1-7

Interpretation of accounts.

Section
1-8

Address for reports and correspondence.

Section
2

General Accounting Policies

Section
2-1

Generally accepted accounting principles.

Section
2-2

Basis of allocation between entities.

Section
2-3

Distribution of revenues and expenses within entities.

Section
2-4

Accounting period.

Section
2-5

Revenue and accounting practices.