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- 14 CFR 1-1 · Sec. 1-1 Applicability of system of accounts and reports.
- 14 CFR 1-2 · Sec. 1-2 Waivers from this system of accounts and reports.
- 14 CFR 1-3 · Sec. 1-3 General description of system of accounts and reports.
- 14 CFR 1-4 · Sec. 1-4 System of accounts coding.
- 14 CFR 1-5 · Sec. 1-5 Records.
- 14 CFR 1-6 · Sec. 1-6 Accounting entities.
- 14 CFR 1-7 · Sec. 1-7 Interpretation of accounts.
- 14 CFR 1-8 · Sec. 1-8 Address for reports and correspondence.
- 14 CFR 2 · Section 2 General Accounting Policies
- 14 CFR 2-1 · Sec. 2-1 Generally accepted accounting principles.
- 14 CFR 2-2 · Sec. 2-2 Basis of allocation between entities.
- 14 CFR 2-3 · Sec. 2-3 Distribution of revenues and expenses within entities.
- 14 CFR 2-4 · Sec. 2-4 Accounting period.
- 14 CFR 2-5 · Sec. 2-5 Revenue and accounting practices.
- 14 CFR 3 · Section 3 Chart of Balance Sheet Accounts
- 14 CFR 4 · Section 4 General
- 14 CFR 5 · Section 5 [Reserved]
- 14 CFR 6 · Section 6 Objective Classification of Balance Sheet Elements
- 14 CFR 7 · Section 7 Chart of Profit and Loss Accounts
- 14 CFR 8 · Section 8 General
- 14 CFR 9 · Section 9 Functional Classification—Operating Revenues
- 14 CFR 10 · Section 10 Functional Classification—Operating Expenses of Group I Air Carriers
- 14 CFR 11 · Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers
- 14 CFR 12 · Section 12 Objective Classification—Operating Revenues and Expenses
- 14 CFR 14 · Section 14 Objective Classification—Nonoperating Income and Expense
- 14 CFR 15 · Section 15 Objective Classification—Income Taxes for Current Period
- 14 CFR 16 · Section 16 Objective Classification—Discontinued Operations
- 14 CFR 17 · Section 17 Objective Classification—Extraordinary Items
- 14 CFR 18 · Section 18 Objective Classification—Cumulative Effect of Changes in Accounting Principles
- 14 CFR 19 · Section 19 Uniform Classification of Operating Statistics
- 14 CFR 19-1 · Sec. 19-1 Applicability.
- 14 CFR 19-2 · Sec. 19-2 Maintenance of data.
- 14 CFR 19-3 · Sec. 19-3 Accessibility and transmittal of data.
- 14 CFR 19-4 · Sec. 19-4 Service classes.
- 14 CFR 19-5 · Sec. 19-5 Air transport traffic and capacity elements.
- 14 CFR 19-6 · Sec. 19-6 Public disclosure of traffic data.
- 14 CFR 19-7 · Sec. 19-7 Passenger origin-destination survey.
- 14 CFR 19-8 · Sec. 19-8 Passenger Origin—Destination
- 14 CFR 19-8.1 · 19-8.1 Purpose.
- 14 CFR 19-8.2 · 19-8.2 Definitions.
- 14 CFR 19-8.3 · -8.3 Applicability.
- 14 CFR 19-8.4 · -8.4 Reporting of O&D data.
- 14 CFR 19-8.5 · -8.5 Form of reports.
- 14 CFR 19-8.6 · -8.6 Dissemination.
- 14 CFR 19-8.7 · -8.7 Submission of data.
- 14 CFR 19-8.8 · -8.8 Editing data.
- 14 CFR 19-8.9 · -8.9 Control of sample selection and data recording.
- 14 CFR 19-8.10 · -8.10 Staff review.
- 14 CFR 21 · Section 21 Introduction to System of Reports
- 14 CFR 22 · Section 22 General Reporting Instructions
- 14 CFR 23 · Section 23 Certification and Balance Sheet Elements
- 14 CFR 24 · Section 24 Profit and Loss Elements
- 14 CFR 25 · Section 25 Traffic and Capacity Elements
- 14 CFR 243.1 · Purpose.
- 14 CFR 243.3 · Definitions.
- 14 CFR 243.5 · Applicability.
- 14 CFR 243.7 · Information collection requirements.
- 14 CFR 243.9 · Procedures for collecting and maintaining the information.
- 14 CFR 243.11 · Transmission of information after an aviation disaster.
- 14 CFR 243.13 · Filing requirements.
- 14 CFR 243.15 · Conflict with foreign laws.
- 14 CFR 243.17 · Enforcement.
- 14 CFR 244.1 · Definitions.
- 14 CFR 244.2 · Applicability.
- 14 CFR 244.3 · Reporting of tarmac delay data.
- 14 CFR 247.1 · Official mileage record of the Department of Transportation.
- 14 CFR 247.2-247.10 · §§ 247.2-247.10 [Reserved]
- 14 CFR 248.1 · Applicability.
- 14 CFR 248.2 · Filing of audit reports.
- 14 CFR 248.4 · Time for filing reports.
- 14 CFR 248.5 · Withholding from public disclosure.
- 14 CFR 249.1 · Applicability.
- 14 CFR 249.2 · Definitions.
- 14 CFR 249.3 · Preservation of records.
- 14 CFR 249.4 · Photographic copies.
- 14 CFR 249.5 · Storage of records.
- 14 CFR 249.6 · Destruction of records.
- 14 CFR 249.7 · Restrictions on record destruction.
- 14 CFR 249.8 · Premature loss or destruction of records.
- 14 CFR 249.9 · Carriers going out of business.
- 14 CFR 249.10 · Waiver of requirements.
- 14 CFR 249.20 · Preservation of records by certificated air carriers.
- 14 CFR 249.21 · Preservation of records by public charter operators and overseas military personnel charter operators.
- 14 CFR 249.30 · Applicability.
- 14 CFR 249.31 · Preservation and inspection of evidence of compliance.
- 14 CFR 250.1 · Definitions.
- 14 CFR 250.2 · Applicability.
- 14 CFR 250.2a · a Policy regarding denied boarding.
- 14 CFR 250.2b · b Carriers to request volunteers for denied boarding.
- 14 CFR 250.3 · Boarding priority rules.
- 14 CFR 250.5 · Amount of denied boarding compensation for passengers denied boarding involuntarily.
- 14 CFR 250.6 · Exceptions to eligibility for denied boarding compensation.
- 14 CFR 250.7 · Provision to implement the Transparency Improvements and Compensation to Keep Every Ticketholder Safe Act of 2018.
- 14 CFR 250.8 · Denied boarding compensation.
- 14 CFR 250.9 · Written explanation of denied boarding compensation and boarding priorities, and verbal notification of denied boarding compensation.
- 14 CFR 250.10 · Report of passengers denied confirmed space.
- 14 CFR 250.11 · Public disclosure of deliberate overbooking and boarding procedures.
- 14 CFR 251.1 · Definitions.
- 14 CFR 251.2 · Applicability.
- 14 CFR 251.3 · Small musical instruments as carry-on baggage.