14 CFR 1-1
Sec. 1-1 Applicability of system of accounts and reports.
United States · 14 CFR — Aeronautics and Space · Status: effective
Cite this
- Citation
- 14 CFR 1-1, Sec. 1-1 Applicability of system of accounts and reports, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/58589
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Full text
Each large certificated air carrier shall keep its books of account, records and memoranda and make reports to the BTS in accordance with this system of accounts and reports. The BTS reserves the right, however, under the provisions of sections 49 U.S.C. 41701 and 41708, to expand or otherwise modify the classes of carriers subject to this system of accounts and reports.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.