{"data":{"id":"us/14-cfr-17","jurisdiction":"us","citation":"14 CFR 17","heading":"Section 17 Objective Classification—Extraordinary Items","body":"96 Extraordinary Items.\nRecord here material items characterized by their unusual nature and infrequent occurrence. Events or transactions which are material and either unusual or nonrecurring, but not both, shall be recorded in the profit and loss accounts to which they relate and disclosed on BTS Form 41 Schedule P-2 with identification as to their nature and financial effects.\n97 Income Taxes Applicable to Extraordinary Items.\nRecord here income taxes allocable to items of income included in profit and loss account 96 Extraordinary Items and income tax assessments that do not constitute ordinary adjustments of a recurrent nature. Records supporting entries to this account shall be maintained with sufficient particularity to identify the nature and gross amount of each extraordinary credit and each extraordinary debit.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-14.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:20Z","sha256":"5d3b4c58fc5d882214f5bbd68b91dbc4b57e0cc50db0762cbd20ff43a530f978","source_id":"us-cfr","stale":true,"prev":"us/14-cfr-16","next":"us/14-cfr-18"},"notice":"GroundRules: Original legal text. Not legal advice."}