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Profit and Loss Classification
Law
CFR 14
Aeronautics and Space
Office of the Secretary, Department of Transportation (Aviation Proceedings)
Economic Regulations
Uniform System of Accounts and Reports for Large Certificated Air Carriers
Profit and Loss Classification
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Section
7
Chart of Profit and Loss Accounts
Section
8
General
Section
9
Functional Classification - Operating Revenues
Section
10
Functional Classification - Operating Expenses of Group I Air Carriers
Section
11
Functional Classification - Operating Expenses of Group II and Group III Air Carriers
Section
12
Objective Classification - Operating Revenues and Expenses
Section
14
Objective Classification - Nonoperating Income and Expense
Section
15
Objective Classification - Income Taxes for Current Period
Section
16
Objective Classification - Discontinued Operations
Section
17
Objective Classification - Extraordinary Items
Section
18
Objective Classification - Cumulative Effect of Changes in Accounting Principles