14 CFR Section - Section 3 Chart of Balance Sheet Accounts

View all text of Subjgrp 2 [Section 3 - Section 6]

Section 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.

[ER-1401, 50 FR 239, Jan. 3, 1985, as amended by Amdt. 248-58, 54 FR 5592, Feb. 6, 1989; 60 FR 66723, Dec. 26, 1995]