14 CFR 399.39
§ 399.39 Equipment purchase deposits.
United States · 14 CFR — Aeronautics and Space · Status: effective
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- Citation
- 14 CFR 399.39, § 399.39 Equipment purchase deposits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/59529
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Full text
Equipment purchase deposits are advance payments made by air carriers to manufacturers for the purchase of equipment to be delivered in the future, or funds segregated by air carriers for this purpose. It is the policy of the Department not to recognize equipment purchase deposits in an air carrier's investment base for ratemaking purposes. When equipment is acquired by an air carrier and placed in air-transport service, the Department will recognize in the air carrier's investment base interest on purchase deposits on such equipment capitalized and amortized in accordance with the Uniform System of Accounts and Reports for Certificated Air Carriers (part 241 of this chapter).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.