# 14 C.F.R. § 1-4 (2026): 1-4 System of accounts coding

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_4

## Section

- **Citation:** 14 C.F.R. § 1-4 (2026)
- **Heading:** 1-4 System of accounts coding
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 14 CFR: Aeronautics and Space / Chapter II: OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) / Part 241: UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS / § 1-4: 1-4   System of accounts coding.

## Text

(a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered sequentially, within blocks, designating basic balance sheet classifications. The first two digits of the four digit code assigned to each profit and loss account denote a detailed area of financial activity or functional operation. The first two digits, thus assigned to each profit and loss account, are numbered sequentially within blocks, designating more general classifications of financial activity and functional operation. The second two digits assigned to profit and loss accounts denote objective classifications.
(b) A fifth digit, appended as a decimal, has been assigned for internal control by the BTS of prescribed subdivisions of the primary objective balance sheet and profit and loss classifications. A different fifth digit code number from that assigned by the BTS may be adopted for internal recordkeeping by the air carrier provided the prescribed subclassification of objective accounts is not impaired and the code number assigned by the BTS is employed in reporting to the BTS on Form 41 Reports.
[ER-755, 37 FR 19726, Sept. 21, 1972, as amended at 60 FR 66723, Dec. 26, 1995]

## Nearby sections

- [14 C.F.R. § 1-1 (2026) 1-1   Applicability of system of accounts and reports.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_1.md)
- [14 C.F.R. § 1-2 (2026) 1-2   Waivers from this system of accounts and reports.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_2.md)
- [14 C.F.R. § 1-3 (2026) 1-3   General description of system of accounts and reports.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_3.md)
- [14 C.F.R. § 1-4 (2026) 1-4   System of accounts coding.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_4.md)
- [14 C.F.R. § 1-5 (2026) 1-5   Records.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_5.md)
- [14 C.F.R. § 1-6 (2026) 1-6   Accounting entities.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_6.md)
- [14 C.F.R. § 1-7 (2026) 1-7   Interpretation of accounts.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_7.md)
- [14 C.F.R. § 1-8 (2026) 1-8   Address for reports and correspondence.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_8.md)
- [14 C.F.R. § 2-1 (2026) 2-1   Generally accepted accounting principles.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S2_1.md)
- [14 C.F.R. § 2-2 (2026) 2-2   Basis of allocation between entities.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S2_2.md)
- [14 C.F.R. § 2-3 (2026) 2-3   Distribution of revenues and expenses within entities.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S2_3.md)
- [14 C.F.R. § 2-4 (2026) 2-4   Accounting period.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S2_4.md)
- [14 C.F.R. § 2-5 (2026) 2-5   Revenue and accounting practices.](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S2_5.md)
- [14 C.F.R. § 3 (2026) 3   Chart of Balance Sheet Accounts](https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S3.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_4. Check the current official text before relying on it. Not legal advice.