Profit and Loss Classification | Midpage

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Code of Federal Regulations

ECFRd1647f2613d1290

Profit and Loss Classification

7Chart of Profit and Loss Accounts 8General 9Functional Classification—Operating Revenues 10Functional Classification—Operating Expenses of Group I Air Carriers 11Functional Classification—Operating Expenses of Group II and Group III Air Carriers 12Objective Classification—Operating Revenues and Expenses 14Objective Classification—Nonoperating Income and Expense 15Objective Classification—Income Taxes for Current Period 16Objective Classification—Discontinued Operations 17Objective Classification—Extraordinary Items 18Objective Classification—Cumulative Effect of Changes in Accounting Principles