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

14 CFR 3: Section 3 Chart of Balance Sheet Accounts

[See footnotes at end of table]
Name of account General classification
Current assets:
Cash 1010
Short-term investments 1100
Notes receivable 1200
Accounts receivable 1270
Allowance for uncollectible accounts 1290
Spare parts and supplies 1300
Allowance for obsolescence—Spare parts and supplies 1311
Prepaid items 1410
Other current assets 1420
Investments and special funds:
Investments in associated companies 1510
Investments in investor controlled companies 1510.1
Investments in other associated companies 1510.2
Advances to associated companies 1510.3
Other investments and receivables 1530
Special funds 1550
Property and equipment 1600-1700
Operating Nonoperat-
ing
Airframes 1601 1701
Airframes 1601.1 1701.1
Unamortized airframe overhauls 1601.2 1701.2
Aircraft engines 1602 1702
Aircraft engines 1602.1 1702.1
Unamortized aircraft engine overhauls 1602.2 1702.2
Improvements to leased flight equipment 1607 1707
Flight equipment rotable parts and assemblies 1608 1708
Airframe parts and assemblies 1 1608.1 1 1708.1
Aircraft engine parts and assemblies 1 1608.5 1 1708.5
Other parts and assemblies 1 1608.9 1 1708.9
Flight equipment 1609 1709
Allowance for depreciation:
Airframes 1611 1711
Aircraft engines 1612 1712
Improvements to leased flight equipment 1617 1717
Flight equipment rotable parts and assemblies 1618 1718
Flight equipment airworthiness allowance 2 1629 2 1729
Equipment 1630 1730
Furniture, fixtures and office equipment 1636 1736
Improvements to leased buildings and equipment 1639 1739
General classification
Buildings 1640 1740
Maintenance buildings and improvements 1640.1 1740.1
Other buildings and improvements 1640.9 1740.9
Ground property and equipment 1649 1749
Allowance for depreciation:
Equipment 1650 1750
Improvements to leased buildings and equipment 1654 1754
Furniture, fixtures, and office equipment 1656 1756
Buildings 1660 1760
Maintenance buildings and improvements 1660.1 1760.1
Other buildings and improvements 1660.9 1760.9
Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs 1668 1768
Land 1679 1779
Equipment purchase deposits and advance payments 1685 1785
Construction work in progress 1689 1789
Leased property under capital leases 1695 1795
Capital leases—flight equipment 1695.1 1795.1
Capital leases—other property and equipment 1695.2 1795.2
Leased property under capital leases, accumulated amortization 1696 1796
Accumulated amortization—capitalized flight equipment 1696.1 1796.1
Accumulated amortization—capitalized other property and equipment 1696.2 1796.2
Property on operating-type lease to others and property held for lease 1797
Property on operating-type lease to others and property held for lease, accumulated depreciation 1798
Other assets:
Long-term prepayments 1820
Unamortized developmental and preoperating costs 1830
Other assets and deferred charges 1890
Current liabilities:
Current maturities of long-term debt 2000
Notes payable:
Banks 2005
Other 2015
Trade accounts payable 2021
Accounts payable—other 2025
Current obligations under capital leases 2080
Accrued salaries, wages 2110
Accrued vacation liability 2120
Accrued interest 2125
Accrued taxes 2130
Dividends declared 2140
Air traffic liability 2160
Other current liabilities 2190
Noncurrent liabilities:
Long-term debt 2210
Advances from associated companies 2240
Pension liability 2250
Noncurrent obligations under capital leases 2280
Other noncurrent liabilities 2290
Deferred credits:
Deferred income taxes 2340
Deferred investment tax credits 2345
Other deferred credits 2390
Stockholders' equity:
Preferred stock 2820
Common stock 2840
Additional capital invested 2890
Premium on capital stock 2890.1
Discount on capital stock 2890.2
Other capital stock transactions 2890.3
Retained earnings 2900
Subscribed and unissued stock 2860
Treasury stock 2990
1 Prescribed for group II and group III air carriers only.
2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.
Note: Digits to right of decimals and italicized codes established for BTS control purposes only.

Where this section sits in the code

Title 14—Aeronautics and Space
CHAPTER II—OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS)
SUBCHAPTER A—ECONOMIC REGULATIONS
PART 241—UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS

[See footnotes at end of table]

Name of account General classification

Current assets:

Cash 1010

Short-term investments 1100

Notes receivable 1200

Accounts receivable 1270

Allowance for uncollectible accounts 1290

Spare parts and supplies 1300

Allowance for obsolescence—Spare parts and supplies 1311

Prepaid items 1410

Other current assets 1420

Investments and special funds:

Investments in associated companies 1510

Investments in investor controlled companies 1510.1

Investments in other associated companies 1510.2

Advances to associated companies 1510.3

Other investments and receivables 1530

Special funds 1550

Property and equipment 1600-1700

Operating Nonoperat-

ing

Airframes 1601 1701

Airframes 1601.1 1701.1

Unamortized airframe overhauls 1601.2 1701.2

Aircraft engines 1602 1702

Aircraft engines 1602.1 1702.1

Unamortized aircraft engine overhauls 1602.2 1702.2

Improvements to leased flight equipment 1607 1707

Flight equipment rotable parts and assemblies 1608 1708

Airframe parts and assemblies 1 1608.1 1 1708.1

Aircraft engine parts and assemblies 1 1608.5 1 1708.5

Other parts and assemblies 1 1608.9 1 1708.9

Flight equipment 1609 1709

Allowance for depreciation:

Airframes 1611 1711

Aircraft engines 1612 1712

Improvements to leased flight equipment 1617 1717

Flight equipment rotable parts and assemblies 1618 1718

Flight equipment airworthiness allowance 2 1629 2 1729

Equipment 1630 1730

Furniture, fixtures and office equipment 1636 1736

Improvements to leased buildings and equipment 1639 1739

General classification

Buildings 1640 1740

Maintenance buildings and improvements 1640.1 1740.1

Other buildings and improvements 1640.9 1740.9

Ground property and equipment 1649 1749

Allowance for depreciation:

Equipment 1650 1750

Improvements to leased buildings and equipment 1654 1754

Furniture, fixtures, and office equipment 1656 1756

Buildings 1660 1760

Maintenance buildings and improvements 1660.1 1760.1

Other buildings and improvements 1660.9 1760.9

Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs 1668 1768

Land 1679 1779

Equipment purchase deposits and advance payments 1685 1785

Construction work in progress 1689 1789

Leased property under capital leases 1695 1795

Capital leases—flight equipment 1695.1 1795.1

Capital leases—other property and equipment 1695.2 1795.2

Leased property under capital leases, accumulated amortization 1696 1796

Accumulated amortization—capitalized flight equipment 1696.1 1796.1

Accumulated amortization—capitalized other property and equipment 1696.2 1796.2

Property on operating-type lease to others and property held for lease 1797

Property on operating-type lease to others and property held for lease, accumulated depreciation 1798

Other assets:

Long-term prepayments 1820

Unamortized developmental and preoperating costs 1830

Other assets and deferred charges 1890

Current liabilities:

Current maturities of long-term debt 2000

Notes payable:

Banks 2005

Other 2015

Trade accounts payable 2021

Accounts payable—other 2025

Current obligations under capital leases 2080

Accrued salaries, wages 2110

Accrued vacation liability 2120

Accrued interest 2125

Accrued taxes 2130

Dividends declared 2140

Air traffic liability 2160

Other current liabilities 2190

Noncurrent liabilities:

Long-term debt 2210

Advances from associated companies 2240

Pension liability 2250

Noncurrent obligations under capital leases 2280

Other noncurrent liabilities 2290

Deferred credits:

Deferred income taxes 2340

Deferred investment tax credits 2345

Other deferred credits 2390

Stockholders' equity:

Preferred stock 2820

Common stock 2840

Additional capital invested 2890

Premium on capital stock 2890.1

Discount on capital stock 2890.2

Other capital stock transactions 2890.3

Retained earnings 2900

Subscribed and unissued stock 2860

Treasury stock 2990

1 Prescribed for group II and group III air carriers only.

2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.

Note: Digits to right of decimals and italicized codes established for BTS control purposes only.

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

Browse this collection