| SECTION |
Title |
Time |
| Section 01 | Section 01 [Reserved] | Sept. 3, 2026
|
| Section 02 | Section 02 [Reserved] | Sept. 3, 2026
|
| Section 03 | Section 03 Definitions for Purposes of This System of Accounts and Reports | Sept. 3, 2026
|
| Section 04 | Section 04 Air Carrier Groupings | Sept. 3, 2026
|
| Section 1 | Section 1 Introduction to System of Accounts and Reports | Sept. 3, 2026
|
| Sec. 1-1 | Sec. 1-1 Applicability of system of accounts and reports. | Sept. 3, 2026
|
| Sec. 1-2 | Sec. 1-2 Waivers from this system of accounts and reports. | Sept. 3, 2026
|
| Sec. 1-3 | Sec. 1-3 General description of system of accounts and reports. | Sept. 3, 2026
|
| Sec. 1-4 | Sec. 1-4 System of accounts coding. | Sept. 3, 2026
|
| Sec. 1-5 | Sec. 1-5 Records. | Sept. 3, 2026
|
| Sec. 1-6 | Sec. 1-6 Accounting entities. | Sept. 3, 2026
|
| Sec. 1-7 | Sec. 1-7 Interpretation of accounts. | Sept. 3, 2026
|
| Sec. 1-8 | Sec. 1-8 Address for reports and correspondence. | Sept. 3, 2026
|
| Section 2 | Section 2 General Accounting Policies | Sept. 3, 2026
|
| Sec. 2-1 | Sec. 2-1 Generally accepted accounting principles. | Sept. 3, 2026
|