# 14 C.F.R. § 1-7 (2026): 1-7 Interpretation of accounts

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_7

## Section

- **Citation:** 14 C.F.R. § 1-7 (2026)
- **Heading:** 1-7 Interpretation of accounts
- **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 / § 1-7: 1-7   Interpretation of accounts.

## Text

To the end that uniform accounting may be maintained, questions involving matters of accounting significance which are not clearly provided for should be submitted to the Director, Office of Airline Information, K-25, Bureau of Transportation Statistics, for explanation, interpretation, or resolution.
[Amdt. 241-58, 54 FR 5591, Feb. 6, 1989, 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T14_P241_S1_7. Check the current official text before relying on it. Not legal advice.