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Financial Reporting Categories (Item List Guide)

  • Part 1 - Numerical Section  
    • Balance Sheet Items  
      • Current Assets 
      • Investments and Special Funds
      • Operating Property and Equipment
      • Nonoperating Property and Equipment
      • Deferred Charges 
      • Current Liabilities 
      • Noncurrent Liabilities
      • Deferred Credits
      • Stockholders Equity
    • Profit and Loss Items  
      • Operating Revenues
      • Foreword Note Applicable to Payroll Accounts 
      • Operating Expenses 
      • Nonoperating Income and Expenses
      • Income Taxes 
      • Special Items
  • Part 2 - Alphabetical Section  
    • Balance Sheet Items  
      • Current Assets 
      • Investments and Special Funds 
      • Operating Property and Equipment 
      • Nonoperating Property and Equipment 
      • Deferred Charges 
      • Current Liabilities 
      • Noncurrent Liabilities 
      • Deferred Credits
      • Stockholders Equity
    • Profit and Loss Items  
      • Transport revenues 
      • Nontransport Revenues 
      • Amortization and Depreciation 
      • Assessments, Taxes, Fees, etc.
      • Insurance, Employee Benefits and Pensions, Injuries, Loss and Damage 
      • Interest and Debt
      • Landing Fees 
      • Materials and Supplies 
      • Outside Services 
      • Payroll and Personnel Expenses
      • Rentals 
      • Miscellaneous 

Reporting on Form 41 Schedule P5.1

  • Schedule P-6  
    • Salaries & Related Fringe Benefits 
    • Related Fringe Benefits 
    • Materials Purchased 
    • Services Purchased 
  • Schedule P-10  
    • Foreword
    • Foreword Note Applicable to Payroll Accounts 
    • Airline Employment Categories