Objective classification of profit and loss elements | Functional or financial activity to which applicable (00) | ||
Group I carriers | Group II carriers | Group III carriers | |
OPERATING REVENUES AND EXPENSES | |||
Transport revenues: | |||
01 Passenger: | |||
01.1 Passenger-first class | 31, 32 | 31, 32 | 31, 32. |
01.2 Passenger-coach | 31, 32 | 31, 32 | 31, 32. |
05 Mail: | |||
05.1 Priority | 31, 32 | 31, 32 | 31, 32. |
05.2 Nonpriority | 31, 32 | 31, 32 | 31, 32. |
05.3 Foreign | 31, 32 | 31, 32 | 31, 32. |
06 Property: | |||
06.1 Freight | 31, 32 | 31, 32 | 31, 32. |
06.2 Excess passenger baggage | 31, 32 | 31, 32 | 31, 32. |
07 Charter: | |||
07.1 Passenger | 32 | 32 | 32. |
07.2 Property | 32 | 32 | 32. |
19 Air transport-other: | |||
19.1 Reservation cancellation fees | 31, 32 | 31, 32 | 31, 32. |
19.2 Miscellaneous operating revenues | 31, 32 | 31, 32 | 31, 32. |
08 Public service revenues (subsidy) | 48 | 48 | 48. |
Transport-related revenues and expenses: | |||
09 In-flight sales: | |||
09.1 Liquor and food-gross revenues | 48 | 48 | 48. |
09.2 Movies and stereo-gross revenues | 48 | 48 | 48. |
09.3 Other-gross revenues | 48 | 48 | 48. |
09.4 Liquor and food-depreciation expense | 71 | 71 | 71. |
09.5 Liquor and food-other expense | 71 | 71 | 71. |
09.6 Movies and stereo-depreciation expense | 71 | 71 | 71. |
09.7 Movies and stereo-other expense | 71 | 71 | 71. |
09.8 Other-depreciation expense | 71 | 71 | 71. |
09.9 Other-expense | 71 | 71 | 71. |
10 Restaurant and food service (ground): | |||
10.1 Gross revenues | 48 | 48 | 48. |
10.2 Depreciation expense | 71 | 71 | 71. |
10.3 Other expenses | 71 | 71 | 71. |
11 Rents: | |||
11.1 Gross revenues | 48 | 48 | 48. |
11.2 Depreciation expense | 71 | 71 | 71. |
11.3 Other expenses | 71 | 71 | 71. |
12 Limousine service: | |||
12.1 Gross revenues | 48 | 48 | 48. |
12.2 Depreciation expense | 71 | 71 | 71. |
12.3 Other expenses | 71 | 71 | 71. |
13 Interchange sales: | |||
13.1 Associated companies-gross revenues | 48 | 48 | 48. |
13.2 Outside-gross revenues | 48 | 48 | 48. |
13.3 Associated companies-depreciation expense | 71 | 71 | 71. |
13.4 Associated companies-other expense | 71 | 71 | 71. |
13.5 Outside-depreciation expense | 71 | 71 | 71. |
13.6 Outside-other expense | 71 | 71 | 71. |
14 General service sales: | |||
14.1 Associated companies-gross revenues | 48 | 48 | 48. |
14.2 Outside-gross revenues | 48 | 48 | 48. |
14.3 Associated companies-depreciation expense | 71 | 71 | 71. |
14.4 Associated companies-other expense | 71 | 71 | 71. |
14.5 Outside-depreciation expense | 71 | 71 | 71. |
14.6 Outside-other expense | 71 | 71 | 71. |
16 Substitute (replacement) service: | |||
16.1 Gross revenues | 48 | 48 | 48. |
16.2 Expense | 71 | 71 | 71. |
17 Air cargo service: | |||
17.1 Gross revenues | 48 | 48 | 48. |
17.2 Depreciation expense | 71 | 71 | 71. |
17.3 Other expense | 71 | 71 | 71. |
18 Other transport related items: | |||
18.1 Gross revenues | 48 | 48 | 48. |
18.2 Depreciation expense | 71 | 71 | 71. |
18.3 Other expense | 71 | 71 | 71. |
19 Other operating revenues: | |||
19.1 Reservations cancellation fees | 31, 32 | 31, 32 | 31, 32. |
19.9 Miscellaneous operating revenues | 31, 32, 41 | 31, 32, 41 | 31, 32, 41. |
Transport expenses: | |||
21 General management personnel | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
23 Pilots and copilots | 51 | 51 | 51. |
24 Other flight personnel | 51, 69 | 51, 55 | 51, 55. |
25 Maintenance labor: | |||
25.1 Labor-airframes and other flight equipment | 52 | 52. | |
25.2 Labor-aircraft engines | 52 | 52. | |
25.6 Labor-flight equipment | 52 | ||
25.9 Labor-ground property and equipment | 52, 53 | 52, 53 | 52, 53. |
26 Aircraft and traffic handling personnel | 69 | ||
26.1 General aircraft and traffic handling personnel | 64, 67 | 61, 62, 63, 65. | |
26.2 Aircraft control personnel | 64 | 61. | |
26.3 Passenger handling personnel | 64, 67 | 62, 65. | |
26.4 Cargo handling personnel | 64, 67 | 62, 65. | |
28 Trainees, instructors and unallocated shop labor: | |||
28.1 Trainees and instructors | 51, 53, 69 | 51, 53, 55, 64,67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
28.2 Unallocated shop labor | 53 | 53 | 53. |
30 Communications personnel | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
31 Recordkeeping and statistical personnel | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
32 Lawyers and law clerks | 69 | 68 | 68. |
33 Traffic solicitors | 69 | 67 | 65. |
34 Purchasing personnel | 53, 69 | 53, 68 | 53, 68. |
35 Other personnel | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
36 Personnel expenses | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
37 Communications purchased | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
38 Light, heat, power, and water | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
39 Traffic commissions | 69 | ||
39.1 Commissions-passenger | 67 | 65. | |
39.2 Commissions-property | 67 | 65. | |
40 Legal fees and expenses | 69 | 68 | 68. |
41 Professional and technical fees and expenses | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68 |
43 General services purchased: | |||
43.1 Airframe and other flight equipment repairs | 52 | 52 | |
43.2 Aircraft engine repairs | 52 | 52 | |
43.6 Flight equipment repairs | 52 | ||
43.7 Aircraft interchange charges | 51, 52 | 51, 52 | 51, 52 |
43.8 General interchange service charges | 52, 69 | 52, 55, 64, 67, 68 | 52, 55, 61, 62, 63, 65, 66, 68 |
43.9 Other services | 52, 53, 69 | 52, 53, 55, 64, 67, 68 | 52, 53, 55, 61, 62, 63, 65, 66, 68 |
44 Landing fees | 69 | 64 | 61. |
45 Aircraft fuels and oils | 51 | ||
45.1 Aircraft fuels | 51 | 51. | |
45.2 Aircraft oils | 51 | 51. | |
46 Maintenance materials: | |||
46.1 Airframes and other flight equipment | 52 | 52 | |
46.2 Aircraft engines | 52 | 52. | |
46.6 Flight equipment | 52 | ||
46.9 Ground property and equipment | 52, 53 | 52, 53 | 52, 53. |
47 Rentals | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
49 Shop and servicing supplies | 53, 69 | 53, 64 | 53, 61. |
50 Stationery, printing, and office supplies | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
51 Passenger food expense | 69 | 55 | 55. |
53 Other supplies | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
54 Inventory adjustments | 53, 69 | 53, 55 | 53, 55. |
55 Insurance-general | 51, 53, 69 | 51, 53, 68 | 51, 53, 68. |
56 Insurance-traffic liability | 69 | 55, 64 | 55, 62. |
57 Employee benefits and pensions | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
58 Injuries, loss and damage | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
59 Schedules and timetables | 69 | 67 | 65, 66. |
60 Advertising | 69 | 67 | 66. |
61 Foreign exchange gains and losses | 69 | 68 | 68. |
62 Other promotional and publicity expenses | 69 | 67 | 66. |
63 Interrupted trips expense | 69 | 55 | 55. |
64 Memberships | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
65 Corporate and fiscal expenses | 69 | 68 | 68. |
66 Uncollectible accounts | 69 | 68 | 68. |
67 Clearance, customs and duties | 69 | 64 | 61, 62. |
68 Taxes-payroll | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66, 68. |
69 Taxes-other than payroll | 51, 69 | 51, 68 | 51, 68. |
71 Other expenses | 51, 53, 69 | 51, 53, 55, 64, 67, 68 | 51, 53, 55, 61, 62, 63, 65, 66 68. |
72 Aircraft overhauls | 52, 53 | 52, 53 | 52, 53. |
72.1 Airworthiness allowance provisions-airframes | 52, 53 | 52, 53 | 52, 53. |
72.3 Airframe overhauls deferred | 52, 53 | 52, 53 | 52, 53. |
72.6 Airworthiness allowance provisions-aircraft engines | 52, 53 | 52, 53 | 52, 53. |
72.8 Aircraft engine overhauls deferred | 52, 53 | 52, 53 | 52, 53. |
73 Provisions for obsolescence and deterioration-expendable parts: | |||
73.1 Current provisions | 70 | 70 | 70. |
73.2 Inventory decline credits | 70 | 70 | 70. |
74 Amortizations: | |||
74.1 Developmental and preoperating expenses | 70 | 70 | 70. |
74.2 Other intangibles | 70 | 70 | 70. |
75 Depreciation: | |||
75.1 Airframes | 70 | 70 | 70. |
75.2 Aircraft engines | 70 | 70 | 70. |
75.3 Airframe parts | 70 | 70 | 70. |
75.4 Aircraft engine parts | 70 | 70 | 70. |
75.5 Other flight equipment | 70 | 70 | 70. |
75.6 Flight equipment | 70 | 70 | 70. |
75.8 Maintenance equipment and hangars | 70 | 70 | 70. |
75.9 General ground property | 70 | 70 | 70. |
76 Amortization expense, capital leases: | |||
76.1 Amortization-capitalized flight equipment | 70 | 70 | 70 |
76.2 Amortization-capitalized other property and equipment | 70 | 70 | 70 |
77 Uncleared expense credits: | |||
77.8 Uncleared interchange expense credits | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
77.9 Other uncleared expense credits | 53, 69 | 53, 55, 64, 67, 68 | 53, 55, 61, 62, 63, 65, 66, 68. |
78 Direct maintenance-flight equipment | 52 | 52 | 52. |
79 Applied burden Dr/Cr: | |||
79.6 Flight equipment | 52 Dr, 53 Cr | 52 Dr, 53 Cr | 52 Dr, 53 Cr. |
79.8 General ground property | 52 Dr, 53 Cr | 52 Dr, 53 Cr | 52 Dr, 53 Cr. |
NONOPERATING INCOME AND EXPENSE | |||
81 Interest on long-term debt and capital leases: | |||
81.1 Interest expense, long-term debt | 81 | 81 | 81 |
81.2 Interest expense, capital leases | 81 | 81 | 81 |
82 Other interest: | |||
82.1 Interest expense, short-term debt | 81 | 81 | 81 |
83.1 Imputed interest capitalized-credit | 81 | 81 | 81 |
83.2 Imputed interest deferred-debit | 81 | 81 | 81 |
83.3 Imputed interest deferred-credit | 81 | 81 | 81 |
83.4 Interest capitalized-credit | 81 | 81 | 81 |
84.1 Amortization of discount and expense on debt | 81 | 81 | 81 |
84.2 Amortization of premium on debt | 81 | 81 | 81 |
85 Foreign exchange gains and losse | 81 | 81 | 81 |
89 Other nonoperating income and expense-net: | |||
80.0 Interest income | 81 | 81 | 81 |
86.0 Income from nontransport ventures | 81 | 81 | 81 |
87.0 Equity in income of investor controlled companies | 81 | 81 | 81 |
88.1 Intercompany transaction adjustment-credit | 81 | 81 | 81 |
88.2 Dividend income | 81 | 81 | 81 |
88.3 Net unrealized gain or loss on marketable equity securities | 81 | 81 | 81. |
88.4 Net realized gain or loss on marketable equity securities | 81 | 81 | 81. |
88.5 Capital gains and losses-operating property | 81 | 81 | 81. |
88.6 Capital gains and losses-other | 81 | 81 | 81. |
88.7 Unapplied cash discounts | 81 | 81 | 81. |
88.9 Other miscellaneous nonoperating credits | 81 | 81 | 81. |
89.1 Intercompany transaction adjustment-debit | 81 | 81 | 81. |
89.9 Other miscellaneous nonoperating debits | 81 | 81 | 81. |
INCOME TAXES | |||
91 Provision for income taxes: | |||
91.1 Income taxes before investment tax credits | 91 | 91 | 91. |
91.2 Investment tax credits utilized | 91 | 91 | 91. |
92 Provisions for deferred income taxes: | |||
92.1 Current provisions for deferred taxes | 91 | 91 | 91. |
92.2 Application of deferred taxes | 91 | 91 | 91. |
92.3 Adjustment of deferred taxes | 91 | 91 | 91. |
93 Investment tax credits deferred and amortized: | |||
93.1 Investment tax credits deferred | 91 | 91 | 91. |
93.2 Amortization of deferred investment tax credits | 91 | 91 | 91. |
94 Excess profits taxes | 91 | 91 | 91. |
DISCONTINUED OPERATIONS | |||
95 Discontinued operations: | |||
95.1 Income from discontinued operations | 96 | 96 | 96. |
95.2 Loss on disposal of discontinued operations | 96 | 96 | 96. |
EXTRAORDINARY ITEMS | |||
96 Extraordinary items | 97 | 97 | 97. |
97 Income taxes applicable to extraordinary items | 97 | 97 | 97. |
CHANGES IN ACCOUNTING PRINCIPLES | |||
98 Cumulative effects of change in accounting principles | 98 | 98 | 98. |
14 C.F.R. §7