#### Section 3 Chart of Balance Sheet Accounts

[See footnotes at end of table]

| Name of account | General classification | |
| --- | --- | --- |
| | |
| Current assets: | | |
| Cash | | 1010 |
| Short-term investments | | 1100 |
| Notes receivable | | 1200 |
| Accounts receivable | | 1270 |
| Allowance for uncollectible accounts | | 1290 |
| Spare parts and supplies | | 1300 |
| Allowance for obsolescence—Spare parts and supplies | | 1311 |
| Prepaid items | | 1410 |
| Other current assets | | 1420 |
| Investments and special funds: | | |
| Investments in associated companies | | 1510 |
| Investments in investor controlled companies | | 1510.*1* |
| Investments in other associated companies | | 1510.*2* |
| Advances to associated companies | | 1510.*3* |
| Other investments and receivables | | 1530 |
| Special funds | | 1550 |
| Property and equipment | | 1600-1700 |
| | Operating | Nonoperat- |
| | | ing |
| Airframes | 1601 | 1701 |
| Airframes | 1601.*1* | 1701.*1* |
| Unamortized airframe overhauls | 1601.*2* | 1701.*2* |
| Aircraft engines | 1602 | 1702 |
| Aircraft engines | 1602.*1* | 1702.*1* |
| Unamortized aircraft engine overhauls | 1602.*2* | 1702.*2* |
| Improvements to leased flight equipment | 1607 | 1707 |
| Flight equipment rotable parts and assemblies | 1608 | 1708 |
| Airframe parts and assemblies | 1 1608.*1* | 1 1708.*1* |
| Aircraft engine parts and assemblies | 1 1608.*5* | 1 1708.*5* |
| Other parts and assemblies | 1 1608.*9* | 1 1708.*9* |
| Flight equipment | 1609 | 1709 |
| Allowance for depreciation: | | |
| Airframes | 1611 | 1711 |
| Aircraft engines | 1612 | 1712 |
| Improvements to leased flight equipment | 1617 | 1717 |
| Flight equipment rotable parts and assemblies | 1618 | 1718 |
| Flight equipment airworthiness allowance | 2 1629 | 2 1729 |
| Equipment | 1630 | 1730 |
| Furniture, fixtures and office equipment | 1636 | 1736 |
| Improvements to leased buildings and equipment | 1639 | 1739 |
| | General classification | |
| Buildings | 1640 | 1740 |
| Maintenance buildings and improvements | 1640.*1* | 1740.*1* |
| Other buildings and improvements | 1640.*9* | 1740.*9* |
| Ground property and equipment | 1649 | 1749 |
| Allowance for depreciation: | | |
| Equipment | 1650 | 1750 |
| Improvements to leased buildings and equipment | 1654 | 1754 |
| Furniture, fixtures, and office equipment | 1656 | 1756 |
| Buildings | 1660 | 1760 |
| Maintenance buildings and improvements | 1660.*1* | 1760.*1* |
| Other buildings and improvements | 1660.*9* | 1760.*9* |
| Allowance for depreciation of flight equipment and ground property and equipment, and amortization of overhaul and airworthiness costs | 1668 | 1768 |
| Land | 1679 | 1779 |
| Equipment purchase deposits and advance payments | 1685 | 1785 |
| Construction work in progress | 1689 | 1789 |
| Leased property under capital leases | 1695 | 1795 |
| Capital leases—flight equipment | 1695.*1* | 1795.*1* |
| Capital leases—other property and equipment | 1695.*2* | 1795.*2* |
| Leased property under capital leases, accumulated amortization | 1696 | 1796 |
| Accumulated amortization—capitalized flight equipment | 1696.*1* | 1796.*1* |
| Accumulated amortization—capitalized other property and equipment | 1696.*2* | 1796.*2* |
| Property on operating-type lease to others and property held for lease | | 1797 |
| Property on operating-type lease to others and property held for lease, accumulated depreciation | | 1798 |
| Other assets: | | |
| Long-term prepayments | | 1820 |
| Unamortized developmental and preoperating costs | | 1830 |
| Other assets and deferred charges | | 1890 |
| Current liabilities: | | |
| Current maturities of long-term debt | | 2000 |
| Notes payable: | | |
| Banks | | 2005 |
| Other | | 2015 |
| Trade accounts payable | | 2021 |
| Accounts payable—other | | 2025 |
| Current obligations under capital leases | | 2080 |
| Accrued salaries, wages | | 2110 |
| Accrued vacation liability | | 2120 |
| Accrued interest | | 2125 |
| Accrued taxes | | 2130 |
| Dividends declared | | 2140 |
| Air traffic liability | | 2160 |
| Other current liabilities | | 2190 |
| Noncurrent liabilities: | | |
| Long-term debt | | 2210 |
| Advances from associated companies | | 2240 |
| Pension liability | | 2250 |
| Noncurrent obligations under capital leases | | 2280 |
| Other noncurrent liabilities | | 2290 |
| Deferred credits: | | |
| Deferred income taxes | | 2340 |
| Deferred investment tax credits | | 2345 |
| Other deferred credits | | 2390 |
| Stockholders' equity: | | |
| Preferred stock | | 2820 |
| Common stock | | 2840 |
| Additional capital invested | | 2890 |
| Premium on capital stock | | 2890.*1* |
| Discount on capital stock | | 2890.*2* |
| Other capital stock transactions | | 2890.*3* |
| Retained earnings | | 2900 |
| Subscribed and unissued stock | 2860 | |
| Treasury stock | | 2990 |
| | | |
| --- | --- | --- |
| 1 Prescribed for group II and group III air carriers only. | | |
| 2 At the option of the air carrier, these accounts may be assigned Nos. 2629 and 2729, respectively, for accounting purposes. | | |
| Note: Digits to right of decimals and italicized codes established for BTS control purposes only. | | |

[ER-1401, [50 FR 239](https://www.federalregister.gov/citation/50-FR-239), Jan. 3, 1985, as amended by Amdt. 248-58, [54 FR 5592](https://www.federalregister.gov/citation/54-FR-5592), Feb. 6, 1989; [60 FR 66723](https://www.federalregister.gov/citation/60-FR-66723), Dec. 26, 1995]