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Profit and Loss Classification

  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. 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

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