{"data":{"id":"us/14-cfr-3","jurisdiction":"us","citation":"14 CFR 3","heading":"Section 3 Chart of Balance Sheet Accounts","body":"[See footnotes at end of table]\nName of account General classification\nCurrent assets:\nCash 1010\nShort-term investments 1100\nNotes receivable 1200\nAccounts receivable 1270\nAllowance for uncollectible accounts 1290\nSpare parts and supplies 1300\nAllowance for obsolescence—Spare parts and supplies 1311\nPrepaid items 1410\nOther current assets 1420\nInvestments and special funds:\nInvestments in associated companies 1510\nInvestments in investor controlled companies 1510.1\nInvestments in other associated companies 1510.2\nAdvances to associated companies 1510.3\nOther investments and receivables 1530\nSpecial funds 1550\nProperty and equipment 1600-1700\nOperating Nonoperat-\ning\nAirframes 1601 1701\nAirframes 1601.1 1701.1\nUnamortized airframe overhauls 1601.2 1701.2\nAircraft engines 1602 1702\nAircraft engines 1602.1 1702.1\nUnamortized aircraft engine overhauls 1602.2 1702.2\nImprovements to leased flight equipment 1607 1707\nFlight equipment rotable parts and assemblies 1608 1708\nAirframe parts and assemblies 1 1608.1 1 1708.1\nAircraft engine parts and assemblies 1 1608.5 1 1708.5\nOther parts and assemblies 1 1608.9 1 1708.9\nFlight equipment 1609 1709\nAllowance for depreciation:\nAirframes 1611 1711\nAircraft engines 1612 1712\nImprovements to leased flight equipment 1617 1717\nFlight equipment rotable parts and assemblies 1618 1718\nFlight equipment airworthiness allowance 2 1629 2 1729\nEquipment 1630 1730\nFurniture, fixtures and office equipment 1636 1736\nImprovements to leased buildings and equipment 1639 1739\nGeneral classification\nBuildings 1640 1740\nMaintenance buildings and improvements 1640.1 1740.1\nOther buildings and improvements 1640.9 1740.9\nGround property and equipment 1649 1749\nAllowance for depreciation:\nEquipment 1650 1750\nImprovements to leased buildings and equipment 1654 1754\nFurniture, fixtures, and office equipment 1656 1756\nBuildings 1660 1760\nMaintenance buildings and improvements 1660.1 1760.1\nOther buildings and improvements 1660.9 1760.9\nAllowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs 1668 1768\nLand 1679 1779\nEquipment purchase deposits and advance payments 1685 1785\nConstruction work in progress 1689 1789\nLeased property under capital leases 1695 1795\nCapital leases—flight equipment 1695.1 1795.1\nCapital leases—other property and equipment 1695.2 1795.2\nLeased property under capital leases, accumulated amortization 1696 1796\nAccumulated amortization—capitalized flight equipment 1696.1 1796.1\nAccumulated amortization—capitalized other property and equipment 1696.2 1796.2\nProperty on operating-type lease to others and property held for lease 1797\nProperty on operating-type lease to others and property held for lease, accumulated depreciation 1798\nOther assets:\nLong-term prepayments 1820\nUnamortized developmental and preoperating costs 1830\nOther assets and deferred charges 1890\nCurrent liabilities:\nCurrent maturities of long-term debt 2000\nNotes payable:\nBanks 2005\nOther 2015\nTrade accounts payable 2021\nAccounts payable—other 2025\nCurrent obligations under capital leases 2080\nAccrued salaries, wages 2110\nAccrued vacation liability 2120\nAccrued interest 2125\nAccrued taxes 2130\nDividends declared 2140\nAir traffic liability 2160\nOther current liabilities 2190\nNoncurrent liabilities:\nLong-term debt 2210\nAdvances from associated companies 2240\nPension liability 2250\nNoncurrent obligations under capital leases 2280\nOther noncurrent liabilities 2290\nDeferred credits:\nDeferred income taxes 2340\nDeferred investment tax credits 2345\nOther deferred credits 2390\nStockholders' equity:\nPreferred stock 2820\nCommon stock 2840\nAdditional capital invested 2890\nPremium on capital stock 2890.1\nDiscount on capital stock 2890.2\nOther capital stock transactions 2890.3\nRetained earnings 2900\nSubscribed and unissued stock 2860\nTreasury stock 2990\n1 Prescribed for group II and group III air carriers only.\n2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes.\nNote: Digits to right of decimals and italicized codes established for BTS control purposes only.","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":"f0830b70e55862eb10db67214f4eca1bf2edd796fd43f02c8a408702ce52969b","source_id":"us-cfr","stale":true,"prev":"us/14-cfr-2-5","next":"us/14-cfr-4"},"notice":"GroundRules: Original legal text. Not legal advice."}