14 CFR 4
Section 4 General
United States · 14 CFR — Aeronautics and Space · Status: effective
Cite this
- Citation
- 14 CFR 4, Section 4 General, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/58604
- Permanent ID
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Full text
(a) The balance sheet accounts are designed to show the financial condition of the air carrier as at a given date, reflecting the asset and liability balances carried forward subsequent to the closing or constructive closing of the air carrier's books of account.
(b) The balance sheet accounts prescribed in this system of accounts for each air carrier group are set forth in Section 3, Chart of Balance Sheet Accounts. The balance sheet elements to be included in each account are presented in section 6.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.