| SECTION |
Title |
Time |
| Sec. 2-2 | Sec. 2-2 Basis of allocation between entities. | Sept. 3, 2026
|
| Sec. 2-3 | Sec. 2-3 Distribution of revenues and expenses within entities. | Sept. 3, 2026
|
| Sec. 2-4 | Sec. 2-4 Accounting period. | Sept. 3, 2026
|
| Sec. 2-5 | Sec. 2-5 Revenue and accounting practices. | Sept. 3, 2026
|
| Section 3 | Section 3 Chart of Balance Sheet Accounts | Sept. 3, 2026
|
| Section 4 | Section 4 General | Sept. 3, 2026
|
| Section 5 | Section 5 [Reserved] | Sept. 3, 2026
|
| Section 6 | Section 6 Objective Classification of Balance Sheet Elements | Sept. 3, 2026
|
| Section 7 | Section 7 Chart of Profit and Loss Accounts | Sept. 3, 2026
|
| Section 8 | Section 8 General | Sept. 3, 2026
|
| Section 9 | Section 9 Functional Classification—Operating Revenues | Sept. 3, 2026
|
| Section 10 | Section 10 Functional Classification—Operating Expenses of Group I Air Carriers | Sept. 3, 2026
|
| Section 11 | Section 11 Functional Classification—Operating Expenses of Group II and Group III Air Carriers | Sept. 3, 2026
|
| Section 12 | Section 12 Objective Classification—Operating Revenues and Expenses | Sept. 3, 2026
|
| Section 14 | Section 14 Objective Classification—Nonoperating Income and Expense | Sept. 3, 2026
|