1999 CFR Title 12, Volume 6

Title 14--Aeronautics and Space CHAPTER II--OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) BALANCE SHEET CLASSIFICATIONS
	1010	Cash.
	1100	Short-term Investments.
	1200	Notes Receivable.
	1270	Accounts Receivable.
	1290	Allowance for Uncollectible Accounts.
	1300	Spare parts and supplies.
	1311	Allowance for Obsolescence--Spare Parts and Supplies.
	1410	Prepaid Items.
	1420	Other Current Assets.
	1510	Investments in Associated Companies.
	1510.1	Investments in Investor Controlled Companies.
	1510.2	Investments in Other Associated Companies.
	1510.3	Advances to Associated Companies.
	1530	Other Investments and Receivables.
	1550	Special Funds.
	1601	Airframes.
	1602	Aircraft Engines.
	1607	Improvements to Leased Flight Equipment.
	1608	Flight Equipment Rotable Parts and Assemblies.
	1609	Flight Equipment.
	1629	Flight Equipment Airworthiness Allowances.
	1630	Equipment.
	1636	Furniture, Fixtures, and Office Equipment.
	1639	Improvements to Leased Buildings and Equipment.
	1640	Buildings.
	1649	Ground Property and Equipment.
	1668	Allowance for Depreciation of Flight Equipment and Ground Property and Equipment and Amortization of Overhaul and Airworthiness Costs.
	1679	Land.
	1685	Equipment Purchase Deposits and Advance Payments.
	1689	Construction Work in Progress.
	1695	Leased Property Under Capital Leases.
	1696	Leased Property Under Capital Leases--Accumulated Amortization.
	1700	Non-operating Property and Equipment.
	1797	Property on Operating-type Lease to Others and Property Held for Lease.
	1798	Property on Operating-type Lease to Others and Property Held for Lease--Accumulated Depreciation.
	1820	Long-Term Prepayments.
	1830	Unamortized Developmental and Preoperating Costs.
	1890	Other Assets and Deferred Charges.
	2000	Current Maturities of Long-term Debt.
	2005	Notes Payable--Banks.
	2015	Notes Payable--Other.
	2021	Trade Accounts Payable.
	2025	Accounts Payable--Other.
	2080	Current Obligations Under Capital Leases.
	2110	Accrued Salaries, Wages.
	2120	Accrued Vacation Liability.
	2125	Accrued Interest.
	2130	Accrued Taxes.
	2140	Dividends Declared.
	2160	Air Traffic Liability.
	2190	Other Current Liabilities.
	2210	Long-Term Debt.
	2240	Advances from Associated Companies.
	2250	Pension Liability.
	2280	Noncurrent Obligations under Capital Leases.
	2290	Other Noncurrent Liabilities.
	2340	Deferred Income Taxes.
	2345	Deferred Investment Tax Credits.
	2390	Other Deferred Credits.
	2820	Preferred Stock.
	2840	Common Stock.
	2860	Subscribed and Unissued Stock.
	2890	Additional Capital Invested.
	2900	Retained Earnings.
	2990	Treasury Stock.
	3900	Transport Revenues.
	4800	Transport-Related Revenues.
	5100	Flying Operations.
	5400	Maintenance.
	6900	General Services and Administration.
	7000	Depreciation and Amortization.
	7100	Transport-Related Expenses.
	5100	Flying Operations.
	5400	Maintenance.
	5500	Passenger Service.
	6400	Aircraft and Traffic Servicing.
	6700	Promotion and Sales.
	6800	General and Administrative.
	7000	Depreciation and Amortization.
	7100	Transport-Related Expenses.
	00	General Instructions.
	01	Passenger.
	05	Mail.
	06	Property.
	07	Charter.
	08	Public Service Revenues (Subsidy).
	09	In-Flight Sales.
	10	Restaurant and Food Service (Ground).
	11	Rents.
	12	Limousine Service.
	13	Interchange Sales.
	14	General Service Sales.
	16	Substitute (replacement) Service.
	17	Air Cargo Services.
	18	Other Transport-Related Revenues and Expenses.
	19	Air Transport--Other.
	20	General Instructions.
	21	General Management Personnel.
	23	Pilots and Copilots.
	24	Other Flight Personnel.
	25	Maintenance Labor.
	26	Aircraft and Traffic Handling Personnel.
	28	Trainees, Instructors, and Unallocated Shop Labor.
	30	Communications Personnel.
	31	Recordkeeping and Statistical Personnel.
	32	Lawyers and Law Clerks.
	33	Traffic Solicitors.
	34	Purchasing Personnel.
	35	Other Personnel.
	36	Personnel Expenses.
	37	Communications Purchased.
	38	Light, Heat, Power and Water.
	39	Traffic Commissions.
	40	Legal Fees and Expenses.
	41	Professional and Technical Fees and Expenses.
	43	General Services Purchased.
	44	Landing Fees.
	45	Aircraft Fuels and Oils.
	46	Maintenance Materials.
	47	Rentals.
	49	Shop and Servicing Supplies.
	50	Stationery, Printing and Office Supplies.
	51	Passenger Food Expense.
	53	Other Supplies.
	54	Inventory Adjustments.
	55	Insurance--General.
	56	Insurance--Traffic Liability.
	57	Employee Benefits and Pensions.
	58	Injuries, Loss and Damage.
	59	Schedules and Timetables.
	60	Advertising.
	61	Foreign Exchange Gains and Losses.
	62	Other Promotional and Publicity Expenses.
	63	Interrupted Trips Expense.
	64	Memberships.
	65	Corporate and Fiscal Expenses.
	66	Uncollectible Accounts.
	67	Clearance, Customs and Duties.
	68	Taxes--Payroll.
	69	Taxes--Other Than Payroll.
	71	Other Expenses.
	72	Aircraft Overhauls.
	73	Provisions for Obsolescence and Deterioration--Expendable Parts.
	74	Amortization.
	75	Depreciation.
	76	Amortization Expense--Capital Leases.
	77	Uncleared Expense Credits.
	78	Direct Maintenance--Flight Equipment.
	79	Applied Burden Debit/Credit.
	80	Interest Income.
	81	Interest on Long-term Debt and Capital Leases.
	82	Other Interest.
	83	Capitalized Interest.
	84	Amortization of Debt Discount, Premium and Expense.
	85	Foreign exchange gains and losses.
	86	Income from Nontransport Ventures.
	87	Equity in Income of Investor Controlled Companies.
	89	Other Nonoperating Income and Expense--Net.
	91	Provision for Income Taxes.
	92	Provisions for Deferred Income Taxes.
	93	Investment Tax Credits Deferred and Amortized.
	95	Discontinued Operations.
	96	Extraordinary Items.
	97	Income Taxes Applicable to Extraordinary Items.
	98	Cumulative Effect of Changes in Accounting Principles.
	Sec.19-1	Applicability.
	Sec.19-2	Maintenance of data.
	Sec.19-3	Accessibility and transmittal of data.
	Sec.19-4	Service classes.
	Sec.19-5	Air transport traffic and capacity elements.
	Section19-6	Public disclosure of traffic data.
	Sec.19-7	Passenger origin-destination survey.