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Federal regulations · Through 2026-08-25 · Newer source version available

14 CFR 152.315: Reporting on accrual basis.

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Where this section sits in the code
  1. Title 14—Aeronautics and Space
  2. CHAPTER I—FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION
  3. SUBCHAPTER I—AIRPORTS
  4. PART 152—AIRPORT AID PROGRAM
  5. Subpart D—Accounting and Reporting Requirements

(a) Except as provided in paragraph (b) of this section each sponsor or planning agency shall submit all financial reports on an accrual basis.

(b) If records are not maintained on an accrual basis by a sponsor or planning agency, reports may be based on an analysis of records or best estimates.

Collected 2026-08-27T02:24:20Z. Source file · JSON

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