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Financial Reporting Categories (Item List Guide)

Last Update: 2009

Table of Contents

Foreword

This guide is intended to be used as a medium for clarifying the classification of items under the Uniform System of Accounts and Reports effective June 1, 1961, as amended. It should be used in context with, and does not in any respect supplant, the instructions contained in the CFR Title 14, Part 241.

The classifications indicated for the items listed in this guide are only representative of common classifications to be accorded any specific item, in accordance with the Uniform System of Accounts and Reports. In no case should the guide be construed as constituting a complete list of possible items or as indicating all possible classifications to be accorded a particular item. Conformance with the Uniform System of Accounts and Reports requires the classification of each item in terms of its operational characteristics and not in terms of its nominal features only. The appropriate classification to be accorded any particular item may, depending upon its substantive characteristics, conform with any one or all, or even none, of the classifications indicated in this guide for items of the same nominal class. Items of questionable classification should be submitted to the Office of Airline Information for interpretation or resolution.

Suggested additional items to be included in this list, or additional classifications to be accorded any specific item, would be appreciated. Suggestions should be accompanied by sufficient descriptive material as to permit identification and determination of the appropriate classification. All communications should be addressed to the Department of Transportation, Bureau of Transportation Statistics, Office of Airline Information, 400 7th Street SW, K-25, Washington, DC 20590.

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Changes and Revisions

REVISED 2005

Employee Stock Options added to objective 57 Pages 29 & 48

Fly-Over (airspace) fees added to objective 67 Pages 31 & 47

Fuel Hedging added to objective 88.6 Pages 34 &58 and Balance Sheet 1890 Pages 9 &39

Passenger Facility Charges added to Balance Sheet 2040 Pages 10,11 &40

TSA Security Fees added to Balance Sheet 2040 Pages 10,11 &40

REVISED 2006

Reserve for Depreciation Ground Property & Equip. changed on Balance Sheet from 1669 to 1639 Page 7

REVISED 2007 P-5.2

Airworthiness Allowance Provisions & Overhauls Deferred expanded upon in detail accounts 5272 Pages 5 & 6

REVISED 2009

Crew Scheduler moved from Objective 26.1 to Objective 26.2 Pages 20, 21 & 53

Changing Ticket Fees expanded in Objective 19.1 Pages 16 & 43

Pet Transporting expanded in Objective 19.9 Pages 16 & 43

Standby Fees expanded in Objective 19.9 Pages 16 & 43

Service Fees for Nonrevenue Passengers expanded in Objective 19.9 Pages 16 & 43

Frequent Flyer Partner Programs expanded in Objective 19.9 Pages 16 & 43

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Part 1 - Numerical Section

Balance Sheet Items

Current Assets

1010 - Cash

Cash in banks
Cash in transit
Undeposited cash, checks, drafts, money orders, etc.

1030 - Special Deposits

Cash collateral accounts
Security deposits

1110 - United States Government Securities

Discount
Premium

1120 - Other Temporary Cash Investments

Discount
Premium

1220 - Accounts Receivable - United States Government

Rentals
Military charter
Sales and service
Subsidy
Tax refunds
Transportation
Freight and express
Mail
Personnel and baggage
Interest receivable

1230 - Accounts Receivable - Foreign Governments

Rentals
Sales and service
Transportation
Freight and express
Mail
Personnel and baggage

1240 - Accounts Receivable ‑ General Traffic

Gross amounts due from:

Clearing House
Non‑clearing house carriers
Agents
Trade accounts
Universal Air Travel Plan
Outside credit card companies
Pay later plans
Surface carriers including freight forwarders
State and municipal governments

1250 - Notes and Accounts Receivable ‑ Associated Companies

Gross amounts due from associated companies

1260 - Notes and Accounts Receivable ‑ Company Personnel

Advances
Transportation sales
Sales and services

1280 - Notes and Accounts Receivable ‑ Other

Accrued interest
Dividends
Notes
Rents
Sales and services
Tax refund claims (local and State)

1290 - Reserve for Uncollectible Accounts

1310 - Flight Equipment Expendable

Aircraft parts

1311 - Obsolescence and Deterioration Reserves ‑ Expendable Parts

1330 - Miscellaneous Materials and Supplies

Automotive supplies
Chemicals and solvents
Cleaning compounds and supplies
Commissary supplies
Composition materials
Electrical supplies
Fuels and lubricant
Glass and glass products
Hardware items
Lumber and wood products
Paints, lacquers and thinners
Passenger service equipment spares
Plumbing supplies
Rubber and plastic goods
Sheet metal
Small tools
Special clothing and devices
Stationery, printing and office supplies
Textiles and leather goods
Tube, bar and strip materials

1410 - Short Term Prepayments

Equipment service contracts
Retainer fees
Royalties
Taxes

1420 - Other Current Assets

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Investments and Special Funds

1510 - Investments in Associated Companies

Advances to associated companies
Noncurrent receivables from associated companies
Securities

1520 - Advances to Nontransport Divisions

Current accounts receivable or payable
Current net profit or loss
Net investment in nontransport divisions

1530 - Other Investments and Receivables

Cash value of officers' life insurance
Securities, including notes, bonds, mortgages

1540 - Special Funds ‑ Self Insurance

1550 - Special Funds ‑ Other

Capitalized interest
Cash and securities posted with courts of law
Equipment purchase funds
Pension funds under carrier's control
Sinking funds
Utility deposits

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Operating Property and Equipment

1601 - Airframes

1602 - Aircraft Engines

1603 - Aircraft Propellers

1604 - Aircraft Communications and Navigational Equipment

1606 - Miscellaneous Flight Equipment

Flight crew equipment
Passenger survival equipment

1607 - Improvements to Leased Flight Equipment

1608 - Flight Equipment Rotable Parts and Assemblies

1608.1 - Airframe Parts and Assemblies
1608.5 - Aircraft Engine Parts and Assemblies
1608.9 - Other Parts and Assemblies

1619 - Reserve for Depreciation ‑ Flight Equipment

Refer to Sections 03 and 6 ‑ Account 1619 for subsidiary accounts

1629 - Flight Equipment airworthiness Reserves

Provisions ‑ airworthiness reserves
Charges ‑ airworthiness reserves

1630 - Passenger Service Equipment

Full complements of passenger service equipment
assigned to aircraft for active line operations

1631 - Hotel, Restaurant and Food Service Equipment

Bedding and linens 
Beverage service equipment 
Cleaning equipment 
Food preparation equipment 
Food preservation and storage equipment
Food transport equipment
Kitchenware

1632 - Ramp Equipment

Aircraft handling equipment 
Auxiliary power equipment 
Baggage handling equipment 
Cargo handling equipment 
Cleaning equipment 
Compressors and pumps 
Cranes, hoists and conveyors 
Food transport equipment 
Hand vehicles 
Heating and air conditioning equipment 
Inspection and test equipment 
Loading devices and equipment
Motorized ramp vehicles
Portable lighting equipment
Portable scaffolding and ladders

1633 - Communications and Meteorological Equipment

1634 - Maintenance and Engineering Equipment

Aircraft handling equipment
Auxiliary power equipment
Benches, stands and lockers
Cleaning equipment
Compressor and pumps
Cranes, hoists and conveyors
Finishing and drying equipment
Generators and motors
Hand tools
Hand vehicles
Heat treatment and refrigeration equipment
Inspection and test equipment
Jigs, dies and gauges
Motorized vehicles
Plating equipment
Portable lighting equipment
Portable scaffolding and ladders
Power driven machine and tools
Salvage equipment
Storage tanks, drums and bins
Valves, hoses, nozzles and meters
Welding equipment

1635 - Surface Transport Vehicles and Equipment

Automobiles
Buses
Marine equipment
Motor trucks
Station wagons

1636 - Furniture, Fixtures and Office Equipment

Cabinets and storage facilities
Cleaning equipment
Data transmission equipment
Drafting and copying equipment
Draperies, decorations and floor covering
Electrical accounting machines
Electronic data processing equipment
Environment control systems and equipment

1636 - Furniture, Fixtures and Office Equipment - cont.

Furniture and fixtures
Internal communications systems and equipment
Mechanical office equipment
Reservations equipment

1637 - Storage and Distribution Equipment

Compressors and pumps
Generators and motors
Hand vehicles
Motorized vehicles
Pipe lines
Portable scaffolding and ladders
Refueling pits and related equipment
Storage tanks, drums and bins
Tankers and motor trucks
Valves, hoses, nozzles and meters

1638 - Miscellaneous Ground Equipment

Airport and airways lighting equipment
Firearms and security devices
Medical equipment
Photographic equipment
Safety equipment
Snow removal equipment
Training equipment

1639 - Reserve for Depreciation ‑ Ground Property and Equipment

Refer to Sections 03 and 6 ‑ Account 1639 for subsidiary accounts

1640 - Buildings and Other Improvements

Architect, draftsmen, engineering and legal cost 
Drainage systems 
Landscaping, signs and decorations 
Streets and sidewalks
Structures for aircraft, passengers, cargo data processing, offices and communications

1640.1 - Maintenance Buildings and Improvements
1640.9 - Other Buildings and Improvements

1679 - Land

Acquisition costs
Drainage
Grading
Landscaping

1689 - Construction Work in Progress

Advances for construction of facilities
Buildings and improvements
Capitalized interest
Construction projects
Flight equipment
Ground property and equipment
Land
Overhauls in progress
Transfers to property accounts

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Nonoperating Property and Equipment

1700 - Nonoperating Property and Equipment

Cost of nonoperating property and equipment recorded in balance sheet accounts 1701 through 1789

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Deferred Charges

1820 - Long‑Term Prepayments

1830 - Development and Preoperating Costs

Capitalized interest
Integration of new equipment types
Preoperational costs of newly certificated carriers
Route extensions or new routes
Advertising and promotional flights
Communications costs
Cost of regulatory proceedings
Legal fees and expenses
Moving costs ‑ initial
Training costs
Travel and incidental expenses

1840 - Unamortized Discount and Expense on Debt

Excess of par value of debt securities issued over cash value of consideration received
Legal costs
Underwriting expense

1850 - Unamortized capital Stock Expense

Commissions and expenses incurred in the original issuance and sales of capital stock
Debenture discount and expense on conversion to capital stock

1870 - Property Acquisition Adjustment

Difference between purchase price of property acquired through consolidation merger or reorganization and depreciated cost to predecessor company

1880 - Other Intangibles

Copyrights
Franchises
Leaseholds
Patents

1890 - Other Deferred Charges

Casualty losses in suspense
Fuel Hedging
Recoveries from purchased insurance and salvage
Suspense debits
Equalization reserves ‑ includes income tax amounts

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Current Liabilities

2010 - Current Notes Payable

Current portion of long‑term debt
Notes drafts and acceptances
Current portion of conditional sales contract

2020 - Accounts Payable ‑ General

Audited, unaudited and unvouched invoices
Obligations matured at date of balance sheet
Unbilled obligations

2030 - Collections as Agent ‑ Traffic

Gross amounts due Clearing Houses and Non‑Clearing House carriers
Surface carrier payables 
Tour expense payables
Amounts collected from traveler in advance for meals, lodging, etc.

2040 - Collections as Agent ‑ Other

COD collections for consigners or shippers
Excess valuation insurance premiums
Payroll deductions
Credit unions
Employee charitable contributions
Employee retirement plan
Employee stock purchase plan
Federal income taxes
FICA taxes
Insurance premiums
State and municipal taxes
Union dues
U.S. Savings Bonds
Shippers' interest insurance charges
Trip insurance premiums
U.S. Transportation Tax

2050 - Notes and Accounts Payable ‑ Associated Companies

Gross amounts for:

Open accounts
Traffic accounts
Notes payable

2110 - Accrued Personnel Compensation

Unpaid compensation

2120 - Accrued Vacation Liability

Unpaid personnel vacations

2131 - Accrued Federal Income Taxes

Accruals 
Adjustments 
Payments 
Utilization of Investment Tax Credits

2139 - Other Accrued Taxes

Capital stock 
FICA (company portion) 
Foreign income 
Franchise 
Gross receipts
License fees 
Permit fees 
Personal property 
Real property 
Sales
State income
Transportation of persons
Unemployment ‑ Federal
Unemployment ‑ State

2140 - Dividends Declared

2150 - Air Travel Plan Liability

Deposits received under ATP contracts

2160 - Unearned Transportation Revenue

2190 - Other Current Liabilities

Obligations unmatured at balance sheet date
Audit fees
Contributions ‑ retirement plan
Insurance premiums
Interest payable
Legal fees
Rents
Stock transfer fees and expenses
TSA Security fees

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Noncurrent Liabilities

2210 - Long‑Term Debt

Debentures payable 
Installment contracts payable 
Long‑Term notes payable

2240 - Advances from Associated Companies

Noncurrent notes, loans and advances ‑ associated companies

2245 - Advances from Nontransport Divisions

Net amounts payable to nontransport divisions

2250 - Pension Liability ‑ plan administered by carrier

Contributions
Pension payments

2260 - Company Stock Purchase Plan Liability

Installments by employees less share deliveries

2290 - Other Noncurrent Liabilities

Contractual airworthiness liability accrued ‑ leased equipment 
Personnel severance liability 
Deferred personnel compensation ‑ long term

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Deferred Credits

2330 - Unamortized Premium on Debt

Excess of cash value of consideration received over par value plus accrued interest on debt securities issued.

2340 - Deferred Federal Income Taxes

2345 - Deferred Investment Tax Credits

2350 - Reserve for Self‑Insurance

2390 - Other Deferred Credits

Imputed Interest 
Equalization reserves

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Stockholders Equity

2820 - Preferred Stock

2840 - Common Stock

2860 - Capital Stock Subscribed and Unissued

2890 - Other Paid‑In Capital

2890.1 - Premium on Capital Stock
2890.2 - Discount on Capital Stock
2890.3 - Other Capital Stock Transactions
2890.9 - Miscellaneous Paid‑In Capital Donations by stockholders

2930 - Appropriations of Retained Earnings

Contingencies
Self‑insurance

2940 - Unappropriated Retained Earnings

2990 - Treasury Stock

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Profit and Loss Items

Operating Revenues

01 - Passenger

Gross revenue
Adjustments
Refunds
Surcharges for premium service

01.1 - Passenger ‑ First Class
01.2 - Passenger ‑ Coach

02 - United States Mail

Gross revenue
Parcel post revenue
Revenue adjustments

02.1 - United States Mail ‑ Priority
02.2 - United States Mail ‑ Nonpriority

03 - Foreign Mail

Gross revenue
Revenue adjustments

06 - Property

Gross revenue
Adjustments
Refunds

06.1 - Express
06.2 - Freight
06.3 - Excess Passenger Baggage

07 - Charter and Special

07.1 - Passenger

Sightseeing flights

07.2 - Property

Advertising
Aerial photography
Firefighting flights

08 - Section 406 Subsidy

09 - Foreign Exchange Fluctuation Adjustments (Routine)

In-flight Sales

09.1 - Liquor and food Gross revenues
09.2 - Movies and stereo Gross revenues
09.3 - Other Gross revenues
09.4 - Liquor and food Depreciation expense
09.5 - Liquor and food Other expense
09.6 - Movies and stereo Depreciation expense
09.7 - Movies and stereo Other expense
09.8 - Other Depreciation expense
09.9 - Other - Expense

10 - Hotel, Restaurant and Food Service

10.1 - Gross Revenues
10.2 - Depreciation Expense
10.3 - Other Expenses

11 - Rents

Flight equipment
Ground equipment
Space rentals

11.1 - Gross Revenues
11.2 - Depreciation Expense
11.3 - Other Expenses

12 - Limousine Service

12.1 - Gross Revenues
12.2 - Depreciation Expense
12.3 - Other Expenses

13 - Interchange Sales ‑ Associated Companies

13.1 - Gross Revenues
13.2 - Depreciation Expense
13.3 - Other Expenses

14 - General Service Sales ‑ Associated Companies

14.1 - Gross Revenues
14.2 - Depreciation Expense
14.3 - Other Expenses

15 - Interchange Sales ‑ Outside

15.1 - Gross Revenues
15.2 - Depreciation Expense
15.3 - Other Expenses

16 - General Service Sales ‑ Outside

Commissions earned on air transportation
Fuel and oil
Joint facilities
Maintenance, repair and overhaul
Parts and accessories

16.1 - Gross Revenues
16.2 - Depreciation Expense
16.3 - Other Expenses

17 - Air Cargo Services

Insurance collections (shipper's interest)
Pick‑up and delivery fees
Storage and handling fees

17.1 - Gross Revenues
17.2 - Depreciation Expense
17.3 - Other Expenses

18 - Other Incidental Revenues

Airlines mutual aid receipts and payments
Beverage and food sales
Vending machines

18.1 - Gross Revenues
18.2 - Depreciation Expense
18.3 - Other Expenses

19 - Other Operating Revenues

19.1 - Reservations Cancellation Fees

Changing Ticket Fees

19.9 - Miscellaneous Operating Revenue

Frequent Flyer Partner Revenue

Credit Card
Hotel

Pet Transporting
Service Charges for Nonrevenue Passengers
Standby Fees

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Foreword Note Applicable to Payroll Accounts

Separate objective accounts are provided in the manual for recording renumeration of those personnel engaged in opera- tional activities (23, 24, 25, 26, 28, 30 and 33), those engaged in administrative activities (21, 31, 32 and 34), and those engaged in miscellaneous unclassified operational or administrative activities (35).

In principle, all personnel whose duties are directly identified with the performance of a single operational or administrative objective for which separate classifications are provided, are to be so recorded regardless of job title or class. Personnel not so directly identified are to be included in the unclassified category. Thus, secretaries, typists and clerks directly identified with traffic handling activities are to be included in the appropriate subdivision of Account 26; those directly identified with paperwork management, accounting or general economic research, not incident to traffic handling or other operational activities, are to be included in Account 31; and those directly identified with activities not otherwise separately provided for, such as industrial relations, internal security, or centralized services available equally to two or more named objectives, are to be included in Account 35.

Examples of the objective classifications to be accorded representative personnel are listed on the following pages.

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Operating Expenses

21 - General Management Personnel

Compensation of elective officers and immediate 
assistants and equivalent personnel responsible 
for the formulation and administration of general 
company policy.
Advertising vice president
Assistant to president, vice president or general officer
Comptroller
Corporate secretary
Division manager
Economics controls vice president
Engineering vice president
Executive vice president
Maintenance vice president
Operations vice president
Passenger service vice president
President
Public relations vice president
Regional vice president
Sales vice president
Treasurer

23 - Pilots and Copilots

Captain
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot

24 - Other Flight Personnel

Cabin attendant (cargo)
Cabin attendant (passenger)
Communications officer
Engineering officer
Hostess
Navigation officer
Purser
Steward
Stewardess

25 - Maintenance Labor

25.1 - Labor ‑ Airframes

Apprentice mechanic
Chief mechanic
Cleaner (flight equipment maintenance)
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.2 - Labor ‑ Aircraft Engines

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.3 - Labor ‑ Other Flight Equipment

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

25.6 - Labor ‑ Flight Equipment (Group I air carriers)

Apprentice mechanic
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic's helper

25.9 - Labor ‑ Ground Property and Equipment

Carpenter
Chief mechanic
Crew chief
Electrician
Engineer
Foreman
Inspector
Mechanic

26 - Aircraft and Traffic Handling Personnel (Group I air carriers)

26.1 - General Aircraft and Traffic Handling Personnel

Analyst ‑ procedures
Cleaner ‑ aircraft
Clerk
Crew scheduler
Mechanic ‑ line service
Rates clerk
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist

26.2 - Aircraft Control Personnel

Analyst ‑ procedures
Clerk
Control tower operator
Draftsman ‑ flight control
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications supervisor
Meteorologist
Secretary
Stenographer
Typist

26.3 - Passenger Handling Personnel

Analyst ‑ procedures
Cashier ‑ ticket office
Chauffeur ‑ passenger vehicles
Clerk
Counterman ‑ airport
Counter ticket salesman ‑ city
Doorman ‑ passenger
Gateman
Passenger ramp agent
Passenger sales ticketing clerk
Rates clerk
Reservations clerk
Reservations manager
Secretary
Stenographer
Tariff specialist
Typist

26.4 - Cargo Handling Personnel

Analyst ‑ procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Clerk
Express agent
Freight agent

26.4 - Cargo Handling Personnel ‑ cont.

Mail handling clerk
Porter ‑ baggage
Rates clerk
Secretary
Stenographer
Tariff specialist
Typist
Waybill clerk

28 - Trainees, Instructors and Unallocated Shop Labor

28.1 - Trainees and Instructors

Cabin attendant trainee
Engineering officer trainee ‑ flight
Flight simulator instructor
Hostess trainee
Mechanic trainee
Mechanic instructor 
Passenger service instructor
Pilot instructor ‑ flight
Pilot instructor ‑ ground
Pilot trainee ‑ flight
Purser trainee
Reservations and ticketing instructor
Reservations trainee
Sales instructor
Sales trainee
Steward trainee
Stewardess trainee
Ticket clerk trainee

28.2 - Unallocated Shop Labor

Nonproductive shop labor ‑ vacation and sick leave
Shop labor not identified with specific maintenance projects

30 - Communications Personnel

Clerk
Communications director
Courier
Draftsman
Engineer
Messenger
Radio operator‑‑ground
Secretary
Stenographer
Switchboard operator
Telegraph operator
Teletype operator
Typist

31 - Record Keeping and Statistical Personnel

Accountant
Analyst ‑ budget
Auditor
Budget personnel
Cashier
Comptometer operator
Computer operator
Economist
Insurance specilaist
Inventory clerk
Key punch operator
Maintenance record clerk
Office machine operator
Programmer
Receiving clerk
Secretary
Statistician
Stenographer
Stock handler
Storekeeper
Systems analyst
Tabulating machine operator
Tax analyst
Timekeeper
Typist

32 - Lawyers and Law Clerks

Attorney
General counsel
Law clerk
Lawyer
Secretary
Stenographer
Typist

33 - Traffic Solicitors

Cargo salesmen
District sales managers
Passenger salesmen
Regional sales managers

34 - Purchasing Personnel

Buyers
Clerk
Purchasing agent
Purchasing specialist
Secretary
Stenographer
Typist

35 - Other Personnel

Advertising specialist
Artist
Caretaker
Chauffeur
Cleaner
Clerk
Guard
Hostess ‑ non‑flying
Industrial relations personnel
Janitor
Medical personnel
Nurse
Photographer
Publicity representative
Safety personnel
Secretary
Stenographer
Stewardess ‑ non‑flying
Typist
Watchman

36 - Personnel Expenses

Auto fuel and parking expense
Auto mileage allowances
Auto rentals
Communications expense
Employee memberships, dues and registrations
Employee service pins
Employee uniforms and insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Meals and entertainment
Meeting room rentals
Moving, storage and relocation expense
Passport expenses
Transportation expense

37 - Communications Purchased

Air‑ground radio service
Equipment installation charges
Equipment rental
Intercommunication equipment
Navigation facility user charges
Telegraph and cable message charges
Telephone equipment
Telephone tol1 charges
Teletype equipment

38 - Light, Heat, Power and Water

39 - Traffic Commissions (Group I air carriers)

Commission agents
General agents
Other airlines
Steamship companies
Surface carriers

39.1 - Commissions ‑ Passenger
39.2 - Commissions ‑ Cargo

40 - Legal Fees and Expenses

Attorney fees and expenses
Law books
Legal forms and supplies
Litigation costs
Retainer fees
Transcript and witness expenses

41 - Professional and Technical Fees and Expenses

Appraisal fees
Architect
Audit
Consultants
Drug/Alcohol screening
Engineering
Laboratory
Market and traffic surveys
Medical
Security Checks (fingerprints/background check)

42 - General Services Purchased ‑ Associated Companies

42.1 - Airframe repairs
42.2 - Aircraft engine repairs
42.3 - Other flight equipment repairs
42.6 - Flight equipment repairs (Group I air carriers)
42.7 - Aircraft interchange charges
42.8 - General interchange service charges
42.9 - Other services

43 - General Services Purchased ‑ Outside

43.1 - Airframe repairs
43.2 - Aircraft engine repairs
43.3 - Other flight equipment repairs
43.6 - Flight equipment repairs (Group I air carriers)
43.7 - Aircraft interchange charges
43.8 - General interchange service charges
43.9 - Other services

Bank service charges
Credit and billing services
Fuel Servicing (in-to-plane fees)
Housekeeping and support services
Security services

44 - Landing Fees

45 - A ircraft Fuels and Oils

45.1 - Aircraft Fuels
45.2 - Aircraft Oils

46 - Maintenance Materials

46.1 - Materials ‑ Airframes
46.2 - Materials ‑ Aircraft engines
46.3 - Materials ‑ Other flight equipment
46.6 - Materials ‑ Flight equipment (Group I air carriers)
46.9 - Materials ‑ Ground property and equipment

47 - Rentals

Aircraft
Buildings and other improvements
Communication and meteorological equipment
Electrical accounting machines
Electronic data processing equipment
Furniture, fixtures and office equipment
Hotel, restaurant and food service equipment
Maintenance and engineering equipment
Passenger entertainment equipment
Passenger service equipment
Ramp equipment
Storage and distribution equipment
Surface transport vehicles and equipment
Terminal Slots

49 - Shop and Servicing Supplies

Automotive supplies
Chemicals and solvents
Cleaning compounds and supplies
Composition materials
Electrical supplies
Fuels and lubricants
Glass and glass products
Hardware items
Lumber and wood products
Paints, lacquers and thinners
Plumbing supplies
Rubber and plastic goods
Sheet metal
Small tools
Special clothing and devices
Textiles and leather goods
Tube, bar and strip materials

50 - Stationery, Printing and Office Supplies

Blue prints
Chemicals and solvents
Cleaning compounds and supplies
Drafting and engineering supplies
Flight crew supplies
Labels and small signs
Manuals and publications (company)
Printing and duplicating supplies
Shipping and mailing supplies
Standard forms ‑ company
Standard forms ‑ Government
Stationery and paper products
Textiles and leather goods
Tickets and ticket stock

51 - Passenger Food Expense

Beverage purchases
Commissary supplies
Communications expense
Food purchases
Food service uniforms
Outside catering charges

53 - Other Supplies

Cleaning compounds
Electrical
Medical
Photographic
Safety
Training

54 - Inventory Adjustments

Flight equipment expendable parts (Account 1310)
Miscellaneous materials and supplies (Account 1330)

55 - Insurance ‑ General

Buildings and contents
Flight equipment
Materials and supplies
Motor vehicles
Other property and equipment
Third party liability

55.1 - Insurance purchased
55.2 - Provisions for self‑insurance

56 - Insurance ‑ Traffic Liability

Passenger liability
Passenger baggage and personal property
Cargo liability
Provisions for self‑insurance

57 - Employee Benefits and Pensions

Direct annuity payments
Educational programs
Employee Stock Options
Medical programs
Recreational programs
Group accident and health insurance ‑ company contributions
Group life insurance ‑ company contributions
Provisions for self‑insurance
Retirement plan ‑ company contributions
Workman's compensation insurance

58 - Injuries, Loss and Damage

Excess of losses over insurance recoveries ‑ restored assets
Buildings and contents
Flight equipment
Motor vehicles
Excess of losses over insurance recoveries ‑ other
Cargo
Materials and supplies
Passenger baggage and personal property
Passenger
Third party

59 - Tariffs, Schedules and Timetables

Distribution
Printing
Production

60 - Advertising

Billboard
Direct mail
Directories, guides and programs
Displays
Magazines and trade publications
Newspapers
Posters and signs
Radio
Television

62 - Other Promotional and Publicity Expenses

Entertainment expense
Open house expenses
Photographic expenses
Promotional materials
Publicity releases
Visual (motion pictures, slides, etc.)

63 - Interrupted Trips Expense

Communications
Denied boarding expense
Ground transportation
Hotel and lodging
Laundry and valet
Meals

64 - Memberships

Aeronautical associations
Business associations
Credit associations
Scientific and research institutes
Trade associations

65 - Corporate and Fiscal Expenses

Annual report costs
Directors fees
Proxy expense
Registrar and transfer agent fees
Report filing fees
Securities and Exchange Commission fees
Statutory representation service
Stock exchange fees
Stock certificate costs
Trustee fees

66 - Uncollectible Accounts

Adjustments to reserve (contra 1290) 
Losses from uncollectible accounts (where reserve not established) 
Provisions for uncollectible accounts (contra 1290)

67 - Clearance, Customs and Duties

Brokerage fees 
Clearance fees ‑ aircraft 
Customs fees 
Duties 
Immigration service charges 
Shipment bonding charges 
Revenue stamp purchases

68 - Taxes ‑ Payroll

Federal unemployment insurance 
FICA 
Other payroll 
State unemployment insurance

69 - Taxes ‑ Other Than Payroll

Capital stock taxes
Foreign taxes
Franchise taxes
Fuel taxes (non-refundable)
Gross receipts taxes
License fees
Motor vehicle license fees
Permit fees
Personal property taxes
Real property taxes

71 - Other Expenses

Cash over and short
Help wanted advertising
House organ for internal distribution
Pre-employment costs/interviews

72 - Flight Equipment Airworthiness Provisions

72.1 - Airworthiness reserve provisions ‑ airframes
72.3 - Airworthiness reserve charges ‑ airframes (credit)
72.6 - Airworthiness reserve provisions ‑ aircraft engines
72.8 - Airworthiness reserve charges ‑ aircraft engines (credit)

73 - Provisions for Obsolescence and Deterioration ‑ Expendable Parts

73.1 - Current provisions (Contra 1311)
73.2 - Inventory decline credits (Contra 1311)

74 - Amortization

74.1 - Developmental and preoperating expenses (Contra 1830)
74.2 - Other intangibles

75 - Depreciation

75.1 - Airframes (Contra 1611)
75.2 - Aircraft engines (Contra 1612)
75.3 - Airframe parts (Contra 1618.1)
75.4 - Aircraft engine parts (Contra 1618.5)
75.5 - Other flight equipment (Contra 1613, 1614, 1616, 1617, 1618.9)
75.6 - Depreciation ‑ flight equipment (Group I only) (Contra 1611‑1618.9)
75.8 - Maintenance equipment and hangars (Contra 1654, 1660.1)
75.9 - Ground property and equipment (Contra 1650‑1653,1655‑1658, 1660.9)

77 - Uncleared Expense Credits

77.8 - Uncleared interchange expense credits
77.9 - Other uncleared expense credits

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Nonoperating Income and Expenses

80 - Imputed Interest Capitalized

80.1 - Imputed interest capitalized ‑ credit
80.2 - Imputed interest deferred ‑ debit
80.3 - Imputed interest deferred ‑ credit

81 Capital Gains and Losses

81.1 - Capital Gains and Losses ‑ Operating Property
Retirement of flight equipment
Retirement of ground property and equipment
81.2 - Capital Gains and Losses ‑ Other
Disposition of securities of others
Retirement of nonoperating property and equipment

82 - Unapplied Cash Discounts

Cash discounts on routine purchases of materials, 
repair parts and supplies.

83 - Interest Income

Amortization of discount or premium on purchase price of securities 
Interest on accounts receivable 
Interest on foreign government securities 
Interest on notes receivable 
Interest on special funds and deposits 
Interest on U. S. Government securities

84 - Dividend Income

85 - Foreign Exchange Adjustments

Abnormal gains or losses

86 - Income from Nontransport Ventures

87 - Interest Expense

87.1 - Interest on debt principle
87.2 - Interest capitalized ‑ credit
87.3 - Amortization of discount and expense on debt
87.4 - Amortization of premium on debt

88 - Miscellaneous Nonoperating Credits

Royalties from patents

88.6 - Gains and losses from Fuel Hedging

89 - Miscellaneous Nonoperating Debits

Capital stock expense
Donations, contributions
Expense on original issue of equity securities
Unsuccessful extension and developmental expenditures
Fines and penalties
Officers and employee insurance premiums (carrier beneficiary)
Amortization of excess property purchase price acquired through merger

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Income Taxes

91 - Provision for Income Taxes

Provision for Federal income taxes
Provision for foreign income taxes
Provision for municipal income taxes
Provision for State income taxes
Adjustments to provisions for income taxes

91.1 - Income Taxes Before Investment Tax Credits
91.2 - Investment Tax Credits Utilized

92 - Provisions for Deferred Federal Income Taxes

92.1 - Current Provisions for Deferred Taxes
92.2 - Application of Taxes Deferred
92.3 - Adjustment of Deferred Taxes

93 - Investment Tax Credits Deferred and Amortized

93.1 - Investment Tax Credits Deferred
93.2 - Amortization of Deferred Investment Tax Credits

95 - Excess Profits Taxes

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Special Items

96 - Special Income Credits and Debits (Net)

97 - Special Income Tax Credits and Debits (Net)

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Part 2 - Alphabetical Section

Balance Sheet Items

Current Assets

1010 - Cash, in banks, in transit, on hand, checks, drafts, money orders, etc.
1030 - Deposit for collateral, security, etc. 
1310 - Parts and supplies ‑ flight equipment
1330 - Parts and supplies ‑ miscellaneous
1410 - Prepayments, rents, insurance, taxes, etc.
Receivables and notes

1220 - United States Government ‑ Charter, sales and service, subsidy, tax refunds, freight and express, mail personnel and baggage, interest
1240 - Foreign Governments
1250 - Association companies
1260 - Company personnel
1280 - Other

Securities and investments

1110 - U.S. Government
1120 - Other

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Investments and Special Funds

1510.2 - Associated companies (other than subsidiary) net investments, advances, loans, and other amounts
1520 - Divisions ‑ nontransport, net investments, current net profit or loss, and receivables (net of payables)
1540 - Funds, special ‑ self‑insurance, uninsured losses
1550 - Funds, other ‑ capitalized interest, cash and securities posted with courts of law, equipment purchase funds, pension funds under carrier's control, sinking funds, utility deposits
1530 - Investments and receivables ‑ other, investments, securities, cash surrender value of officers' life insurance
1510.1 - Subsidiary companies (except as provided in Section 5‑2(c)), investments plus the equity in undistributed earnings, advances, loans, and other amounts

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Operating Property and Equipment

1679 - Acquisition cost of land
1608.5 - Aircraft engine parts and assemblies
1604 - Aircraft communicational and navigational equipment
1602  - Aircraft engines
1632 - Aircraft handling equipment 
1603 - Aircraft propellers
1601 - Airframes
1608.1 - Airframe parts and assemblies
1638 - Airport and airways lighting equipment
1629 -Airworthiness reserves ‑ provisions
1629 - Airworthiness ‑ charges
1640.1, 1640.9 - Architect, draftsmen, engineering andlegal cost ‑ buildings 
1635 - Automobiles
1632, 1634 - Auxiliary power equipment (ground)
1632 - Baggage handling equipment
1631 - Bedding and linens
1634 - Benches, stands and lockers 
1631 - Beverage service equipment
1680, 1640.1 - Buildings and improvements, maintenance 
1689, 1640.9 - Buildings and improvements, other
1635 - Buses
1634, 1636, 1638 - Cabinets
1632 - Cargo handling equipment
1631, 1632, 1634, 1636 - Cleaning equipment
1632, 1634, 1647 - Compressors and pumps 
1689 - Construction projects 
1632, 1634 - Cranes, hoists and conveyors
1636 - Data processing equipment
1636 - Drafting and copying equipment 
1640, 1679 - Drainage, drainage systems
1636 - Draperies, decorations and floor coverings
1636 - Electrical accounting machines 
1634, 1636 - Environmental control systems and equipment (other than flight equipment) for heating and cooling
1634 - Finishing and drying equipment 
1638 - Firearms and security devices
1689 - Flight equipment (modifications, improvements, etc.)
1606 - Flight crew equipment
1631 - Food preparation, preservation, storage and transport equipment 
1636 - Furniture and fixtures
1634, 1637 - Generators and motors (ground equipment)
1679 - Grading (land)
1632 - Heating and air conditioning equipment
1632, 1634 - Inspection and test equipment
1689 - Interest, capitalized
1634 - Jigs, dies and guages
1631 - Kitchenware
1579 - Land 
1679 - Landscaping
1632 - Loading devices ard equipment
1635 - Marine equipment
1636 - Mechanical office equipment
1638 - Medical equipment
1635 - Motor trucks
1632, 1634, 1635, 1637 - Motorized equipment
1608 - Parts and assemblies (flight equipment) 
1630 - Passenger service equipment, full complements assigned to aircraft for active line operations
1606 - Passenger survival
1638 - Photographic equipment
1637 - Pipe lines 
1634 - Plating equipment
1632, 1634 - Portable lighting equipment
1632, 1634 - Portable scaffolding and ladders
1634 - Power driven machines
1637 - Refueling pits and related equipment
1636 - Reservations equipment
1638 - Safety equipment
1638 - Snow removal equipment
1634, 1637 - Storage tanks, drums and bins
1640 - Streets and sidewalks
1640.1, 1640.9 - Structures for aircraft, passengers, offices and communications
1637 - Tankers and fuel motor trucks
1634 - Tools (hand)
1634 - Salvage equipment
1635 - Station wagons
1638 - Training equipment
1634, 1637 - Valves, hoses, nozzles and meters 
1632, 1634, 1637 - Vehicles (hand operated) 
1634 - Welding equipment

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Nonoperating Property and Equipment

1700 - Nonoperating property and equipment recorded in Accounts 1701 through 1789

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Deferred Charges

1870 - Acquisitions adjustment ‑ property acquired through consolidation, merger or reorganization and depreciated cost to predecessor company
1850 - Capital stock expenses, commissions and expenses incurred in the original issuance and sales of capital stock
1890 - Casualty losses in suspense
1880 - Copyrights
1840 - Debt discount and expense
1880 - Franchises
1890 - Fuel Hedging
1890 - Insurance and salvage resulting from property losses
1880 - Leaseholds
1880 - Patents
1830 - Developmental and preoperating expense ‑ capitalized interest, integration cost of new equipment
1830 - Route extensions and new routes ‑ promotional flights, regulatory proceedings, moving costs, training costs, travel costs
1890 - Suspense debits
1840 - Underwriting expense

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Current Liabilities

2020 - Accounts payable ‑ general
2150 - Air travel plan deposits
2131 - Accrued federal income taxes, accruals, payments, adjustments, investment tax credits
2110 - Accrued personnel compensation
2120 - Accrued vacation liability
2030 - Collections as agent ‑ traffic collections for transportation furnished by others (except associated companies) 
2040 - Collections as agent ‑ COD collections for consignors, excess valuation insurance, U. S. Transportation tax, payroll deductions ‑ credit unions, charitable contributions, retirement plans, stock purchases, income taxes, FICA taxes, insurance, savings bond 
2010 - Current notes payable ‑ current portior of long term debt, notes, drafts, acceptances, conditional sales contracts
2140 - Dividends declared
2050 - Notes and accounts payable, associated companies ‑ gross amounts for open accounts, traffic accounts, notes payable
2190 - Other current liabilities ‑ estimated unmatured obligations at balance sheet date
2139 - Other accrued taxes ‑ capital stock, foreign income, franchise, license fees, personal and property, sales, state income, gross receipts, transportation of persons, unemployment
2160 - Unearned transportation revenue ‑ transportation sold, but not used or refunded, for travel ever the air carrier's own lines

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Noncurrent liabilities

2240 - Associated companies ‑ net amounts for notes, loans, advances
2210 - Long‑term debt ‑ debentures, installment contracts, notes
2245 - Nontransport divisions ‑ net advances
2290 - Other ‑ airworthiness liability accrued for leased equipment, personnel severance liability, deferred long‑term compensation
2250 - Pensions ‑ contributions (employer, employee) and payments
2260 - Stock purchase plans ‑ payments by company personnel for purchase of stock

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Deferred Credits

2340 - Deferred Federal income taxes
2345 - Deferred investment tax credits
2390 - Other deferred charges ‑ Imputed interest (Ref. Sec. 2‑10)
2330 - Unamortized premium on debt
2350 - Reserve for self‑insurance

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Stockholder Equity

2930 - Appropriations of retained earnings, contingencies, self‑insurance
2860 - Capital stock subscribed and unissued
2840 - Common stock
2890 - Other paid‑in capital ‑ premium or discount on capital stock, other capital stock transactions, miscellaneous paid‑in capital
2820 - Preferred stock
2990 - Treasury stock
2940 - Unappropriated retained earnings\

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Profit and Loss Items

Transport Revenues

07.1 - Charter and special ‑ passenger
07.2 - Charter and special ‑ property

02.1 - Mail ‑ United States , priority
02.2 - Mail ‑ United States , nonpriority
02.1, 02.2 - Mail ‑ United States , adjustments

03 - Mail ‑ Foreign
03 - Mail ‑ Foreign, adjustments

19.1 - Other ‑ Reservations cancellation fees 
19.9 - Other ‑ Aerial photography and advertising
19.9 - Other ‑ Service charges for nonrevenue passengers

01.1 - Passenger ‑ First Class
01.2 - Passenger ‑ Coach
01.1, 01.2 - Passenger ‑ Fees for unscheduled stops on scheduled flights
01.1, 01.2 - Passenger ‑ Refunds and adjustments

06.1 - Property ‑ express
06.2 - Property ‑ freight
06.3 - Property ‑ excess baggage
06.1, 06.2, 06.3 - Property ‑ refunds and adjustments

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Nontransport Revenues

Air Cargo Services ‑ Insurance collections (shipper's insurance), pick‑up and delivery fees, storage and handling fees

17.1 - Revenues
17.2 - Depreciation expense
17.3 - Other expenses

09 - Foreign exchange fluctuation adjustments (routine)

Hotel, Restaurant and Food Service

10.1 - Revenues
10.2 - Depreciation expense
10.3 - Other expenses

In-flight Sales

09.1 - Liquor and food Gross revenues 
09.2 - Movies and stereo Gross revenues
09.3 - Other Gross revenues
09.4 - Liquor and food Depreciation expense
09.5 - Liquor and food Other expense
09.6 - Movies and stereo Depreciation expense
09.7 - Movies and stereo Other expense
09.8 - Other Depreciation expense
09.9 - Other Expense

Interchange Sales ‑ associated companies

13.1 - Revenues
13.2 - Depreciation expense
13.3 - Other expenses

Interchange Sales ‑ outside

15.1 - Revenues
15.2 - Depreciation expense
15.3 - Other expenses

Limousine Service

12.1 - Revenues
12.2 - Depreciation expense
12.3 - Other expenses

Other

18.1 - Revenues
18.2 - Depreciation expense
18.3 - Other expense

Rents ‑ flight equipment, ground equipment, space rentals

11.1 - Revenues
11.2 - Depreciation expense
11.3 - Other expenses

Service Sales ‑ associated companies

14.1 - Revenues
14.2 - Depreciation expense
14.3 - Other expenses

Service Sales ‑ outside companies

16.1 - Revenues
16.2 - Depreciation expense
16.3 - Other expenses

08 - Subsidy (Section 406)

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Amortization and Depreciation

72.1 - Airworthiness Reserve Provisions ‑ Airframe
72.3 - Airworthiness Reserve Provisions ‑ Airframes (credit)
72.6 - Airworthiness Reserve Provisions ‑ Engines
72.8 - Airworthiness Reserve Provisions ‑ Engines (credit)

75.1 - Depreciation ‑ Airframes
75.2 - Depreciation ‑ Engines
75.3 - Depreciation ‑ Airframe Parts
75.4 - Depreciation ‑ Aircraft Engines
75.5 - Depreciation ‑ Other Flight Equipment
75.6 - Depreciation ‑ Flight Equipment
75.8 - Depreciation ‑ Maintenance Equipment and Hangers
75.9 - Depreciation ‑ Ground Property and Equipment

74.1 - Developmental and Preoperating
74.2 - Intangibles ‑ Other

73.1 - Obsolescence ‑ Current Provisions
73.2 - Obsolescence ‑ Inventory Decline Credits

87.4 - Premium on Debt

89 - Property acquired through merger, consolidation, etc. ‑ amortization of excess of purchase price over net book value

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Assessments, Taxes, Fees, etc.

69 - Capital stock taxes
67 - Clearance fees ‑ aircraft
67 - Customs fees
67 - Duties
69 - Foreign taxes
69 - Franchise taxes
69 - Fuel taxes (non‑refundable)
69 - Gross receipts taxes

Income taxes

91.1 - Provision for Federal income taxes
91.1 - Provision for foreign income taxes
91.1 - Provision for municipal income taxes
91.1 - Provision for state income taxes
91.1 - Adjustment to provisions for income taxes
91.2 - Investment tax credits utilized
92.1 - Current provisions for deferred taxes
92.2 - Application of taxes deferred
92.3 - Adjustment of deferred taxes
93.1 - Investment tax credits deferred
93.2 - Amortization of deferred investment tax credits

67 - Immigration service charges
69 - License fees
69 - Motor vehicle license fees

Payroll taxes

60 - Federal unemployment insurance
60 - Federal insurance contributions act (FICA)
68 - Unemployment insurance

69 - Permit fees
69 - Personal property taxes
69 - Real property taxes
67 - Revenue stamp purchases
67 - Shipment bonding charges

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Insurance, Employee Benefits and Pensions, Injuries, Loss and Damage

Insurance (purchased)

56 - Baggage and personal property
55.1 - Buildings and contents 
56 - Cargo
55.1 - Flight equipment
55.1 - Materials and supplies 
55.1 - Motor vehicles
56 - Passenger liability
55.1 - Public liability (third party)
55.1 - Other property and equipment 
89 - Officers and employee insurance premiums(carrier beneficiary)

Insurance (self‑insurance)

55.2 - Flight equipment
55.2 - Passenger liability
55.2 - Public liability
55.2 - Other (self‑insurance)

Employee benefits and pensions

57 - Annuity payments
57 - Educational programs
57 - Employee Stock Options 
57 - Group accident and health insurance
57 - Group life insurance
57 - Medical programs
57 - Provisions for self‑insurance
57 - Recreational programs
57 - Retirement (pension) plans
57 - Workmens compensation insurance

Injuries, loss and damage

58 - Excess of gains or losses (other than gains or losses resulting from retirements of property resulting from casualties) after offsetting insurance recoveries

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Interest and Debt

80.1 - Imputed interest capitalized ‑ credit
80.2 - Imputed interest deferred ‑ debit
80.3 - Imputed interest deferred ‑ credit

83 - Interest on accounts receivable
83 - Amortization of discount or premium on purchase price of securities
83 - Interest on foreign government securities
83 - Interest on notes receivable
83 - Interest on special funds and deposits
83 - Interest on U. S. Government securities

87.1 - Interest on debt principal
87.2 - Interest capitalized ‑ credit
87.3 - Amortization of discount and expense on debt
87.4 - Amortization of premium on debt

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Landing Fees

44 - Landing Fees

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Materials and Supplies

Maintenance materials and supplies (directly consumed)

46.3 - Aircraft instruments
46.1 - Airframes
46.2 - Engine (aircraft parts)
46.9 - Ground property and equipment
46.6 - Materials and supplies ‑ all flight equipment, Group I carriers

Maintenance materials and supplies (not consumed in direct maintenance)

45 - Aircraft fuels and oils, Group I carriers
45.1 - Aircraft fuels
45.2 - Aircraft oils 
49 - Automotive
50 - Blue prints
49 - Chemicals and solvents ‑ shops
50 - Chemicals and solvents ‑ printing 
49 - Cleaning compounds ‑ shops
50 - Cleaning compounds ‑ printing
53 - Cleaning compounds ‑ other
49 - Composition materials ‑ shops
50 - Drafting and engineering
49 - Electrical ‑ shops
53 - Electrical ‑ other
50 - Flight crew supplies
49 - Fuels and lubricants ‑ shops
49 - Glass and glass products
49 - Hardware
50 - Labels and small signs
49 - Lumber and wood products
50 - Manuals and publications
53 - Medical 
49 - Paints, lacquers and thinners ‑ shops
53 - Photographic
49 - Plumbing ‑ shops
59 - Printing ‑ tariffs, schedules and timetables
50 - Printing and duplicating
49 - Rubber and plastic goods
53 - Safety (ground supplies)
49 - Sheet metal
50 - Shipping and marking supplies 
49 - Small tools
49 - Special clothing and devices
50 - Standard forms ‑ company

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Outside Services

42.2 - Aircraft engine repairs ‑ associated companies
43.2 - Aircraft engine repairs ‑ outside
43.7 - Aircraft interchange charges ‑ outside
42.7 - Aircraft interchange charges ‑ associated companies
42.1 - Airframe repairs ‑ associated companies
43.1 - Airframe repairs ‑ outside
37 - Air‑ground radio service
41 - Appraisal fees
41 - Architect fees
40 - Attorney fees and expenses
41 - Audit fees
43.9 - Bank service charges
60 - Billboards
39 - Commission ‑ traffic, Group I carriers
39.1 - Commission ‑ passenger traffic, Group II and III carriers
39.2 - Commission ‑ cargo traffic, Group II and III carriers
41 - Consultants
43.9 - Credit and billing services 
60 - Direct mail advertising
60 - Directories, guides and programs
60 - Displays
37 - Equipment installation charges
41 - Engineering services
42.6 - Flight equipment repairs ‑ associated companies, Group I carriers
43.6 - Fight equipment repairs ‑ outside, Group I carriers
43.9 - Fuel Servicing (in-to-plane fees) 
43.9 - Housekeeping and support services 
42.8 - Interchange service charges (general) associated companies
43.8 - Interchange service charges (general) outside 
37 - Intercommunication equipment
41 - Laboratory services
40 - Law books
40 - Legal fees and expenses
40 - Legal forms and supplies
40 - Litigation costs
60 - Magazines and trade publications
41 - Market and traffic surveys
41 - Medical
37 - Navigation facility user charges
60 - Newspaper advertising
42.3 - Other flight equipment repairs ‑ associated companies
43.3 - Other flight equipment repairs ‑ outside
42.9 - Other services ‑ associated companies
43.9 - Other services ‑ ou‑tside companies
60 - Posters and signs ‑ advertising
60 - Radio ‑ advertising

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Payroll and Personnel Expenses

31 - Accountant
35 - Advertising ‑ clerks, secretaries
35 - Advertising ‑ display personnel
21 - Advertising ‑ vice presidents (or directors or superintendents) and assistants
26, 26.1 - Airport managers
31 - Analyst, budget
31 - Analyst, cost
35 - Artist
21 - Assistants to presidents and other officers 
32 - Attorneys (carrier personnel)
31 - Auditors 
36 - Auto mileage, fuels, rentals 
26, 26.4 - Baggage agents, clerks, handlers, porters
31 - Budget personnel
34 - Buyers
36 - Cab fares 
24 - Cabin attendants
28 - Cabin attendants, trainees
35 - Caretakers of grounds
26, 26.4 - Cargo supervisory personnel, handlers, manifest clerks, receiving clerks
33 - Cargo salesmen 
25.9 - Carpenters
26.3 - Cashiers ‑ ticket office
26 - Chauffeurs (aircraft or traffic servicing vehicles)
25.1, 25.2, 25.3, 25.6 - Cleaners (flight equipment maintenance)
26.1, 26.2, 26.3, 26.4 - Clerks
30 - Communications directors, assistants and other personnel
24 - Communications officers (flight)
31 - Comptometer operators
21 - Controller and assistants
31 - Computer operators
26, 26.2 - Control tower operators
32 -Counsel (legal)
26, 26.3 - Counterman (ticket officers) 
25.1, 25.2, 25.3, 25.6, 25.9, 35 - Crew chiefs and foreman 
26, 26.1 - Crew scheduler
33 - District sales managers
21 - Division managers (separately operated divisions)
26, 26.3 - Doormen (passenger facilities)
26, 26.2, 30, 31, 35 - Draftsmen
41 - Drug/Alcohol screening
21 - Economics control vice president and assistants
31 - Economists
25.1, 25.2, 25.3, 25.6, 25.9 - Electricians
36 - Employee service pins
36 - Employee uniforms and insignia
25.1, 25.2, 25.3, 25.6, 25.9, 30 - Engineers
24 - Engineers (flight)
21 - Engineering vice presidents
21 - Executive vice president
26, 26.4 - Express agents
24 - Flight communications officers
36 - Flight crew meals and lodging
26.2 - Flight directors, dispatchers, chiefs
28.1 - Flight simulator instructors
Food service supervisors and other employeesSuspense account for clearing
25.1, 25.2, 25.3, 25.6, 25.9 - Foremen and crew chiefs 
26, 26.4 - Freight agents
26, 26.3 - Gatemen (loading ramps)
35 -Guards 
24 - Hostesses ‑ flying
35 - Hostesses ‑ nonflying
28.1 - Hostesses ‑ trainee 
36 - Hotel room and other services (employees) 
35 - Industrial relations personnel
25.1, 25.2, 25.3, 25.6, 25.9 - Inspectors (maintenance)
Instructors:
28.1 - Link trainer
28.1 - Mechanics
28.1 - Passenger service
28.1 - Pilots
28.1 - Reservations
28.1 - Ticketing
28.1 - Solicitors
31 - Insurance specialists
31 - Inventory records supervisors and clerks
35 - Janitors
31 - Key punch operators
28.2 - Labor, nonproductive ‑ vacation and sick leave pay
28.2 - Labor, not identified with specific maintenance projects
32 - Law clerks 
32 - Lawyers 
31 - Machine operators (office)
26, 26.4 - Mail handling clerks (incident to the transportation of Government mail)
31 - Maintenance records supervisors and clerks 
21 - Maintenance vice presidents, directors and assistants
25.1, 25.2, 25.3, 25.6, 25.9 - Mechanics, apprentices, chiefs, foremen, inspectors, helpers
28.1 - Mechanic instructors
28.1 - Mechanic trainees
35 - Medical personnel
64 - Membership fees and dues
26, 26.2 - Meteorologist 
24 - Navigators
35 - Nurses
21 - Operations vice presidents and assistants
26.3 - Passenger ramp agents
26.3 - Passenger sales ticketing clerks (agents)
33 - Passenger salesmen
28.1 - Passenger service instructor and trainees
26, 26.3 - Passenger sales regional and district managers 
21 - Passenger sales vice presidents and assistants 
36 - Passport expenses
35 - Photographer
23 - Pilots, captains, check pilots, copilots, chief pilots, reserve pilots, test pilots 
28.1 - Pilot instructors and trainees
26, 26.4 - Porters, baggage
21 - President
26.1, 26.2, 26.3, 26.4 - Procedures analyst, aircraft and traffic handling personnel
31 - Programmer 
21 - Public relations vice presidents
35 - Publicity representative 
34 - Purchasing personnel
24 - Pursers
24 - Radio operators (air)
30 - Radio operators (ground) 
31 - Receiving clerk
26, 26.1 - Refueling crews (aircraft)
26, 26.1 - Regional managers, directors or assistants 
21 - Regional vice president
31 - Research personnel
26, 26.1, 26.3, 26.4 - Reservations managers, supervisors, clerks, agents
28.1 - Reservations instructors and trainees
35 - Safety personnel
21 - Sales vice presidents and assistants
21 - Secretary (corporate) and assistants
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Secretaries, stenographers and typist
41 - Security Checks (fingerprints/background check)
25.1, 25.2, 25.3, 25.6, 25.9, 35 - Shop foremen, chiefs and assistants
26, 26.1 - Station managers, superintendents and assistants
31 - Statisticians
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Stenographers, secretaries and typist
24 - Stewards, stewardesses
28.1 - Stewards, stewardesses, trainees
31 - Stock and storekeeper personnel
30 - Switchboard operators
31 - Tabulating equipment managers and operators (general records)
26, 26.3, 26.4 - Tariffs, rates and schedules, personnel 
31 - Tax specialists
30 - Telegraph operators
30 - Teletype operators
26, 26.3 - Ticket agents, salesmen, clerks, supervisors
31 - Time keepers
21 - Treasurers and assistants
21 - Traffic sales vice presidents and assistants
28.1 - Trainees ‑ flight engineers, mechanics, pilots, reservations and ticket agents, salesmen, solicitors
26, 26.1, 26.2, 26.3, 26.4, 30, 31, 32, 33, 35 - Typists, stenographers, secretaries
35 - Watchmen
26, 26.4 - Waybill issuing clerks

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Rentals

47 - Aircraft
47 - Buildings and improvements
47 - Communications equipment
47 - Computers 
47 - Electrical accounting machines
47 - Electronic data processing equipment
47 - Furniture, fixtures and office equipment
47 - Hotel, restaurant and food equipment
47 - Maintenance and engineering equipment
47 - Passenger entertainment equipment
47 - Passenger service equipment
47 - Ramp equipment
47 - Storage and distribution equipment
47 - Surface transport vehicles
47 - Terminal Slots

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Miscellaneous

82 - Cash discounts on purchases of materials, supplies, etc.
65 - Capital stock expense
71 - Cash, overages and shortages
63 - Denied boarding expense
65 - Directors fees
89 - Donations, charitable contributions
62 - Entertainment expenses (outsiders)
36 - Entertainment expenses (employees)
89 - Fines and penalties
09 - Foreign exchange adjustments ‑ routine
85 - Foreign exchange adjustments abnormal
81.1 - Gain or loss on sale, retirement, or exchange of operating property and equipment and parts and supplies when disposed of with a general retirement program
81.2 - Gain or loss on sale, retirement, or exchange of nonoperating property and equipment and parts and supplies when disposed of with a general retirement program
81.2 - Gain or loss on sale of securities
88.6 - Gain or loss from fuel hedging 
71 - House organ for internal distribution
63 - Interrupted trips expenses ‑ passenger expenses for lodgings, meals' surface transportation
66 - Losses (provisions) from uncollectible accounts
64 - Memberships
62 - Motion pictures shown in flight without charge to passengers
71 - Pre-employment costs/interviews
65 - Proxy expenses
65 - Registrar and transfer agents
88 - Royalties from patents
65 - Stock exchange charges
65 - Stockholders reports
89 - Unsuccessful extension and developmental expenditures

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Schedule P-5.2

Flying Operations

5123 - Pilots and Copilots Salaries

Captain
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot

5124 - Other Flight Personnel

Communications Officer
Engineering Officer
Navigation Officer

5128.1 - Trainees and Instructors

Engineering officer trainee - flight
Flight simulator instructor
Pilot instructor - flight
Pilot instructor - ground
Pilot trainee - flight

5136 - Personnel Expenses

Auto fuel and parking expense
Auto mileage allowance
Auto rentals
Communications expense
Employee memberships, dues and registrations
Employee service pins
Employee uniforms and insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Moving, storage and relocation expense
Passport expenses
Transportation expense

5141 - Professional and Technical Fees and Expenses

Consultants

5143.7 - Aircraft Interchange Charges

Aircraft interchange charges from outside companies

5145.1 - Aircraft Fuels

Cost of aircraft fuel used in flight ops

5145.2 - Aircraft Oils

Cost of aircraft oil used in flight ops

5147 - Rentals

Cost of renting/leasing aircraft

5153 - Other supplies

Safety and Training

5155.1 - Insurance Purchased

Insurance for flight equipment - hull insurance

5157 - Employee Benefits and Pensions

Direct annuity payments
Educational programs
Group accident and health insurance - company contributions
Group life insurance - company contributions
Medical programs
Recreational programs
Provisions for self insurance
Retirement plan - company contributions
Workmans compensation insurance
401-K - company contributions

5158 - Injuries, Loss and Damage

Excess of losses over insurance recoveries - restored assets - flight equipment

5168 - Taxes - Payroll

Federal unemployment insurance
FICA
Other payroll
State unemployment insurance

5169 - Taxes - Other Than Payroll

Fuel taxes - non refundable

5171 - Other Expenses

Expenses not provided for otherwise

5199 - Total of Accounts Above

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Direct Maintenance-Flight Equipment

5225.1 - Labor - Airframes

Apprentice mechanic
Chief mechanic
Cleaner (flight equipment maintenance)
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

5225.2 - Labor - Aircraft Engines

Apprentice mechanic
Chief mechanic
Cleaner 
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper

5243.1 - Airframe Repairs - Outside

5243.2 - Aircraft Engine Repairs - Outside

5243.7 Aircraft Interchange Charges

5246.1 - Maintenance Materials - Airframes

Materials used to repair airframes

5246.2 - Maintenance Materials - Aircraft Engines

Materials used to repair aircraft engines

5272.1 - Airworthiness Allowance Provision - Airframes

Current provision for airframe overhaul costs

Estimate the cost of the initial overhaul and accrue the cost, based on an hourly rate, to the overhaul. At that time, the actual cost of overhaul is charged to the accrual, with any deficiency or excess charged or credited to expense. The cost of the next overhaul is then estimated, based on the new rate, and accrued to that overhaul, and the process is repeated.

5272.3 - Airframe Overhauls Deferred (credit)

Current amortization of cost for airframe overhauls previously deferred to subaccount 1601.2 - Unamortized Airframe Overhauls

The actual cost of each overhaul is capitalized and amortized to the next overhaul.

5272.6 - Airworthiness Allowance Provision - Aircraft Engines

Current provision for engine overhaul costs

Estimate the cost of the initial overhaul and accrue the cost, based on an hourly rate, to the overhaul. At that time, the actual cost of overhaul is charged to the accrual, with any deficiency or excess charged or credited to expense. The cost of the next overhaul is then estimated, based on the new rate, and accrued to that overhaul, and the process is repeated.

5272.8 - Aircraft Engine Overhauls Deferred (credit)

Current amortization of cost for engine overhauls previously deferred to subaccount 1602.2 - Unamortized Aircraft Engine Overhauls

The actual cost of each overhaul is capitalized and amortized to the next overhaul.

5278 - Total Direct Maintenance - Flight Equipment

Total of 5200 accounts listed above

5279.6 - Applied Maintenance Burden - Flight Equipment

Total of expenses in subfunction 5300

This consists of maintenance overhead. Expenses related to the administration of maintenance stocks and stores, record keeping, scheduling, controlling, planning and supervising maintenance operations.

5299 - Total Flight Equipment Maintenance

Sum of accounts 5278 and 5279.6

7073.9 - Net Obsolescence & Deterioration - Expendable Parts

Provision for losses in value of expendable parts inventory. Credits to balance sheet account 1311 Allowance for Obsolescence

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Depreciation-Flight Equipment

7075.1 - Depreciation - Airframes

7075.2 - Depreciation - Aircraft Engines

7075.3 - Depreciation - Airframe Parts

7075.4 - Depreciation - Aircraft Engine Parts

7075.5 - Depreciation - Other Flight Equipment

7076.1 - Amortization Expense - Capital Leases - Flight Equip.

Amortization of flight equipment under capital leases

7098.9 - Total Aircraft Operating Expenses

Sum of accounts 5199, 5299, 7073.9 & 7075.1 thru 7075.5 & 7076.1

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Other Depreciation and Amortization

7074.1 - Amortization - Developmental & Preoperating Costs

7074.2 - Amortization - Other Intangibles

7075.8 - Depreciation - Hangar & Maintenance Equipment

7075.9 - Depreciation - Ground Property

7076.2 - Amortization - Capital Leases - Other

Amortization of equipment under capital leases other than flight equipment

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Aircraft Operating Statistics

Old T2
Z650 - Total Airborne Hours - The elapsed time, computed from the moment the aircraft leaves the ground until it touches down at the next landing. This includes flight training, testing and ferry flights.

Old T2
Z810 - Aircraft Days Assigned - The number of days the aircraft was available for service (owned or leased) that are in possession of the reporting air carrier, and are available for service on the air carrier's routes. Incudes days in overhaul, or temporarily out of service due to schedule cancellations. Excludes days that newly acquired aircraft are on hand, but not available for productive use, days rented or leased to others, and days in possession but formally withdrawn from air transportation service.

Old T2
Z921 - Aircraft Fuels Issued (gallons) - The amount of fuels issued for revenue & nonrevenue flights

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Schedule P-6

Salaries and Related Fringe Benefits

Line 3 - General Management Personnel

President
Vice Presidents
Assistant to president, vice president
Controller
Treasurer
Corporate secretary
Division Manager

Line 4 - Flight Personnel

Captains
Check pilot
Chief pilot
Copilot
Pilot
Reserve pilot
Test pilot
Flight attendants
Communications Officer
Engineering Officer
Navigation Officer

Line 5 - Maintenance Labor

Apprentice mechanic
Carpenter
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
Non-productive shop labor - vacation/sick leave
Shop labor not identified with specific maintenance projects

Line 6 - Aircraft & Traffic Handling Personnel

Analyst - procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Cashier - ticket office
Chauffeur - passenger vehicles
Cleaner - aircraft
Clerk
Control tower operator
Counterman - airport
Counter ticket salesman city
Crew scheduler
Doorman - passenger
Draftsman - flight control
Express agent
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications supervisor
Freight agent
Gateman
Mail handling clerk
Meteorologist
Mechanic - line service
Passenger ramp agent
Passenger sales ticketing clerk
Porter - baggage
Rates clerk
Reservations clerk
Reservations manager
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist
Waybill clerk

Line 7 - Other personnel

Accountants
Advertising specialist
Analyst - budget
Artist
Attorney
Auditor
Budget personnel
Buyers
Caretaker
Cargo salesman
Cashier
Chauffeur
Cleaner
Clerks
Computer operator
District sales manager
Economist
Flight - Attendant trainee
Flight - Engineering officer trainee
Flight - simulator instructor
General counsel
Guard
Industrial relations personnel
Insurance specialist
Inventory clerk
Janitor
Key punch operator
Law clerk
Lawyer
Maintenance record clerk
Mechanic trainee
Mechanic instructor
Medical personnel
Nurse
Office machine operator
Passenger salesman

Line 7 - Other personnel

Passenger service instructor
Photographer
Pilot instructor - flight
Pilot instructor - ground
Pilot trainee - flight
Programmer
Publicity representative
Purchasing agent
Purchasing specialist
Purser trainee
Receiving clerk
Regional sales managers
Reservations and ticketing instructor
Reservations trainee
Safety personnel
Sales instructor
Sales trainee
Secretary
Statistician
Stenographer
Stock handler
Storekeeper
Switchboard operator
Tax analyst
Teletype operator
Ticket clerk trainee
Timekeeper
Typist
Watchman

Line 8 - Total Salaries

Sum of lines 3 + 4 + 5 + 6 + 7

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Related Fringe Benefits

Line 10 - Personnel Expense

Auto fuel and parking expense
Auto mileage allowances
Auto rentals
Communications expense
Employee memberships, dues and registrations
Employee service pins
Employee uniforms and insignia
Flight crew meals
Hotel and lodging
Laundry and valet expense
Meals and entertainment
Meeting room rentals
Moving, storage and relocation expense
Passport expenses
Transportation expense

Line 11 - Employee Benefits and Pensions

Direct annuity payments
Educational programs
Group accident and health insurance - company contributions
Group life insurance - company contributions
Medical programs
Recreational programs
Provisions for self-insurance
Retirement plan - company contributions
Workmans compensation insurance
401 K plan - company contributions

Line 12 - Payroll Taxes

Federal unemployment insurance
FICA
Other payroll
State unemployment insurance

Line 13 - Total Fringe Benefits

Sum of lines 10 + 11 + 12

Line 14 - Total Salaries and Related Fringe Benefits

Sum of lines 8 + 13

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Materials Purchased

Line 16 - Aircraft Fuel and Oil

Aircraft fuels
Aircraft oils
Fuel taxes (non-refundable)

Line 17 - Maintenance Materials

Materials - airframes
Materials - aircraft engines
Materials - other flight equipment
Materials - flight equipment(Group I carriers)
Materials - ground property and equipment
Shop and Servicing Supplies:
Automotive supplies
Chemicals and solvents
Cleaning compounds and supplies
Composition materials
Electrical supplies
Fuels and lubricants
Glass and glass products
Hardware items
Lumber and wood products
Paints, lacquers and thinners
Plumbing supplies
Rubber and plastic goods
Sheet metal
Small tools
Special clothing and devices
Textiles and leather goods
Tube, bar and strip materials
Inventory adjustments for:
Flight equipment expendable parts (Acct 1310)
Miscellaneous materials and supplies (Acct 1330)

Line 18 - Passenger Food

Beverage purchases
Commissary supplies
Communications expense
Food purchases
Food service uniforms
Outside catering charges

Line 19 - Other Materials

Utilities:
Light, heat, power and water
Stationery, printing and office supplies:
Blue prints
Chemicals and solvents
Cleaning compounds and supplies
Drafting and engineering supplies
Flight crew supplies
Labels and small signs
Manuals and publications (company)
Printing and duplicating supplies
Shipping and mailing supplies
Standard forms - company
Standard forms - government
Stationery and paper products
Textiles and leather goods
Tickets and ticket stock
Other supplies:
Cleaning compounds
Electrical
Medical
Photographic
Safety
Training

Line 20 - Total Materials

Sum of lines 16 + 17 + 18 + 19

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Services Purchased

Line 22 - Advertising and Other Promotions

Advertising:
Billboard
Direct mail
Directories, guides and programs
Displays
Magazines and trade publications

Line 22 - Advertising and Other Promotions

Newspapers
Posters and signs
Radio
Television
Tariffs, schedules and timetables:
Distribution
Printing
Production
Other promotional and publicity expenses:
Entertainment expense
Open house expenses
Photographic expenses
Promotional materials
Publicity releases
Visual (motion pictures, slides, etc.)

Line 23 - Communications

Air-ground radio service
Equipment installation charges
Equipment rental
Intercommunication equipment
Navigation facility user charges
Telegraph and cable message charges
Telephone equipment
Telephone toll charges
Teletype equipment

Line 24 - Insurance

Insurance - general:
Buildings and contents
Flight equipment (Hull insurance)
Insurance purchased
Materials and supplies
Other property and equipment
Provisions for self-insurance
Third part liability
Insurance - traffic liability:
Cargo liability
Passenger liability
Passenger baggage and personal property
Provisions for self-insurance

Line 25 - Outside Flight Equipment Maintenance

Aircraft engine repairs
Aircraft interchange charges
Airframe repairs
Flight equipment repairs (Group I carriers)
General interchange charges
Other flight equipment repairs
Other services

Line 26 - Traffic Commissions - Passenger

Line 27 - Traffic Commissions - Cargo

Line 28 - Other Services

General Services Purchased - Outside:
Aircraft interchange charges
General interchange service charges
Legal fees and expenses:
Attorney fees and expenses
Law books
Legal forms and supplies
Litigation costs
Retainer fees
Transcript and witness expenses
Professional and Technical Fees and Expenses:
Appraisal fees
Architect
Audit
Consultants
Engineering
Laboratory
Market and traffic surveys
Medical
Other services including:
Bank service charges
Credit and billing services
Housekeeping and support services
Security services

Line 29 - Total Services Purchases

Sum of Lines 22 + 23 + 24 + 25 + 26 + 27 + 28

Line 30 - Landing Fees

Line 31 - Rentals

Aircraft
Buildings and other improvements
Communication and meteorological equipment
Computers
Electrical accounting machines
Electronic data processing equipment
Furniture, fixtures and office equipment
Hotel, restaurant and food service equipment
Maintenance and engineering equipment
Passenger entertainment equipment
Passenger service equipment
Ramp equipment
Storage and distribution
Surface transport vehicles and equipment

Line 32 - Depreciation

Depreciation expense for:
Aircraft engines
Aircraft engine parts
Airframes
Airframe parts
Ground property and equipment
Maintenance equipment and hangars
Other flight equipment
Provisions for Obsolescence and Deterioration - Expendable Parts:
Current provisions
Inventory decline credits

Line 33 - Amortization

Capital leases
Developmental and preoperating expenses
Other intangibles

Line 34 - Other

Clearance, customs and duties:
Brokerage fees
Clearance fees - aircraft
Customs fees
Duties
Immigration service charges
Revenue stamp purchases
Shipment boding charges
Corporate and fiscal expenses:
Annual report costs
Directors fees
Proxy expense
Registrar and transfer agent fees
Report filing fees
Securities and Exchange Commission fees
Statutory representation service
Stock certificate costs
Stock exchange fees
Trustee fees
Injuries, loss and damage:
Excess of losses over insurance recoveries - other assets
Buildings and contents
Flight equipment
Motor vehicles
Excess of losses over insurance recoveries - other
Cargo
Foreign exchange gains and losses
Materials and supplies
Passenger
Passenger baggage and personal property
Third party
Interrupted trip expense:
Communications
Denied boarding expense
Ground transportation
Hotel and lodging
Laundry and valet
Meals

Line 34 - Other

Memberships:
Aeronautical associations
Business associations
Credit associations
Scientific and research institutes
Trade associations
Other expenses:
Cash over and short
Help wanted advertising
House organ for internal distribution
Uncleared interchange expense credits
Other uncleared expense credits
Taxes - other than payroll:
Capital stock taxes
Foreign taxes
Franchise taxes
Fuel taxes (non-refundable)
Gross receipt taxes
License fees
Motor vehicle license fees
Permit fees
Personal property taxes
Pre-employment interviews
Real property taxes
Uncollectible accounts:
Adjustments to reserve
Losses from uncollectible accounts (where reserve not established)
Provisions for uncollectible accounts

Line 35 - Transport Related Expense

Expenses related to the generation of Transport Related Revenues - which come from the United States Government as direct grants or aids for providing air transportation facilities and all services which grow from and are incidental to the air transportation services performed by the air carrier.

Line 36 - Total Operating Expense

Sum of lines 14 + 20 + 29 + 30 + 31 +32 + 33 + 34 + 35

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Schedule P-10

Foreword

This guide is intended to be used as a medium for clarifying the classification of items under the Uniform System of Accounts and Reports effective June 1, 1961, as amended. It should be used in context with, and does not in any respect supplant, the instructions contained in the CFR Title 14, Part 241.

The classifications indicated for the items listed in this guide are only representative of common classifications to be accorded any specific item, in accordance with the Uniform System of Accounts and Reports. In no case should the guide be construed as constituting a complete list of possible items or as indicating all possible classifications to be accorded a particular item. Conformance with the Uniform System of Accounts and Reports requires the classification of each item in terms of its operational characteristics and not in terms of its nominal features only. The appropriate classification to be accorded any particular item may, depending upon its substantive characteristics, conform with any one or all, or even none, of the classifications indicated in this guide for items of the same nominal class. Items of questionable classification should be submitted to the Office of Airline Information for interpretation or resolution.

Suggested additional items to be included in this list, or additional classifications to be accorded any specific item, would be appreciated. Suggestions should be accompanied by sufficient descriptive material as to permit identification and determination of the appropriate classification. All communications should be addressed to the Department of Transportation, Bureau of Transportation Statistics, Office of Airline Information, 400 7th Street SW, K-25, Washington, DC 20590.

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Foreword Note Applicable to Payroll Accounts

Separate objective accounts are provided in the manual for recording renumeration of those personnel engaged in opera- tional activities (23, 24, 25, 26, 28, 30 and 33), those engaged in administrative activities (21, 31, 32 and 34), and those engaged in miscellaneous unclassified operational or administrative activities (35).

In principle, all personnel whose duties are directly identified with the performance of a single operational or administrative objective for which separate classifications are provided, are to be so recorded regardless of job title or class. Personnel not so directly identified are to be included in the unclassified category. Thus, secretaries, typists and clerks directly identified with traffic handling activities are to be included in the appropriate subdivision of Account 26; those directly identified with paperwork management, accounting or general economic research, not incident to traffic handling or other operational activities, are to be included in Account 31; and those directly identified with activities not otherwise separately provided for, such as industrial relations, internal security, or centralized services available equally to two or more named objectives, are to be included in Account 35.

Examples of the objective classifications to be accorded representative personnel are listed on the following pages.

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Airline Employment Categories

21 - General Management Personnel

President
Vice Presidents
Assistant to president, vice president
Controller
Treasurer
Corporate secretary
Division Manager

23 - Pilots and Copilots

Captains
Check Pilots
Chief Pilots
Copilot
Pilot
Reserve Pilot
Test Pilot

24.1 - Flying Operations

Communications Officer
Engineering Officer
Navigation Officer

24.2 - Passenger/General Services and Administration

Cabin attendant (cargo)
Cabin attendant (passenger)
Hostess
Purser
Steward
Stewardess

25 - Maintenance Labor

Apprentice mechanic
Carpenter
Chief mechanic
Cleaner
Crew chief
Electrician
Engineer
Foreman
Inspector
Lead mechanic
Mechanic
Mechanic helper
Non-productive shop labor vacation/sick leave
Shop labor not identified with specific maintenance projects

26 - Aircraft and Traffic Handling Personnel (Group I air carriers only)

Analyst procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Cashier ticket office
Chauffeur passenger vehicle
Cleaner aircraft
Clerk
Control tower operator
Counterman airport
Counter ticket salesman - city
Doorman passenger
Draftsman flight control
Express agent
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications supervisor
Freight agent
Gateman
Mail handling clerk
Meteorologist
Mechanic line service
Passenger ramp agent
Passenger sales ticketing clerk
Porter baggage
Rates clerk
Reservations clerk
Reservations manager
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist
Waybill clerk

26.1 - General Aircraft and Traffic Handling Personnel

Analyst procedures
Cleaner aircraft
Clerk
Crew scheduler
Mechanic line service
Rates clerk
Refreshing crew
Regional manager
Secretary
Station manager
Stenographer
Tariff specialist
Typist

26.2 - Aircraft Control Personnel

Analyst procedures
Clerk
Control tower operator
Draftsman flight control
Flight director
Flight dispatcher
Flight regulations supervisor
Flight specifications supervisor
Meteorologist
Secretary
Stenographer
Typist

26.3 - Passenger Handling Personnel

Analyst procedures
Cashier ticket office
Chauffeur passenger vehicles
Clerk
Counterman airport
Counter ticket salesman city
Doorman passenger
Gateman
Passenger ramp agent
Passenger sales ticketing clerk
Rates clerk
Reservations clerk
Reservations manager
Secretary
Stenographer
Tariff specialist
Typist

26.4 - Cargo Handling Personnel

Analyst procedures
Baggage clerk
Baggage handler
Cargo clerk
Cargo handler
Clerk
Express agent
Freight agent
Mail handling clerk
Porter baggage
Rates clerk
Secretary
Stenographer
Tariff specialist
Typist
Waybill clerk

28.1 - Trainees, and Instructors

Cabin attendant trainee
Engineering officer trainee flight
Flight simulator instructor
Hostess trainee
Mechanic trainee
Mechanic instructor
Passenger service instructor
Pilot instructor flight
Pilot instructor ground
Pilot trainee flight
Purser trainee
Reservations and ticketing instructor
Reservations trainee
Sales instructor
Sales trainee
Steward trainee
Stewardess trainee
Ticket clerk trainee

31 - Record Keeping and Statistical Personnel

Accountant
Analyst budget
Auditor
Budget personnel
Cashier
Comptometer operator
Computer operator
Economist
Insurance specialist
Inventory clerk
Key punch operator
Maintenance record clerk
Office machine operator
Programmer
Receiving clerk
Secretary
Statistician
Stenographer
Stock handler
Storekeeper
Systems analyst
Tabulating machine operator
Tax analyst
Timekeeper
Typist

33 - Traffic Solicitors

Cargo salesman
District sales managers
Passenger salesman
Regional sales managers

99.1 - Other Personnel

Communications Personnel:
Clerk
Communications director
Courier
Draftsman
Engineer
Messenger
Radio operator ground
Secretary
Stenographer
Switchboard operator
Telegraph operator
Teletype operator
Typist
Lawyers and Law Clerks:
Attorney
General counsel
Law clerk
Lawyer
Secretary
Stenographer
Typist
Purchasing Personnel:
Buyers
Clerk
Purchasing agent
Purchasing specialist
Secretary
Stenographer
Typist
Other Personnel:
Advertising specialist
Artist
Caretaker
Chauffeur
Cleaner
Clerk
Guard
Hostess non flying
Industrial relations personnel
Janitor
Medical personnel
Nurse
Photographer
Publicity representative
Safety personnel
Secretary
Stenographer
Stewardess non flying
Typist
Watchman

99.2 - Transport Related

Employees related to the generation of
Transport Related Revenues including
but not limited to pickup and delivery
couriers.

99 - Total

Sum of the above accounts.

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