SECTION Title Time
Section 6Section 6 Objective Classification of Balance Sheet ElementsMay 27, 2026
Section 7Section 7 Chart of Profit and Loss AccountsMay 27, 2026
Section 8Section 8 GeneralMay 27, 2026
Section 9Section 9 Functional Classification—Operating RevenuesMay 27, 2026
Section 10Section 10 Functional Classification—Operating Expenses of Group I Air CarriersMay 27, 2026
Section 11Section 11 Functional Classification—Operating Expenses of Group II and Group III Air CarriersMay 27, 2026
Section 12Section 12 Objective Classification—Operating Revenues and ExpensesMay 27, 2026
Section 14Section 14 Objective Classification—Nonoperating Income and ExpenseMay 27, 2026
Section 15Section 15 Objective Classification—Income Taxes for Current PeriodMay 27, 2026
Section 16Section 16 Objective Classification—Discontinued OperationsMay 27, 2026
Section 17Section 17 Objective Classification—Extraordinary ItemsMay 27, 2026
Section 18Section 18 Objective Classification—Cumulative Effect of Changes in Accounting PrinciplesMay 27, 2026
Section 19Section 19 Uniform Classification of Operating StatisticsMay 27, 2026
Sec. 19-1Sec. 19-1 Applicability.May 27, 2026
Sec. 19-2Sec. 19-2 Maintenance of data.May 27, 2026