FAA 14 CFR PART 241-2011 UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS《大型认证航空公司的账目和报告统一制度》.pdf

《FAA 14 CFR PART 241-2011 UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS《大型认证航空公司的账目和报告统一制度》.pdf》由会员分享，可在线阅读，更多相关《FAA 14 CFR PART 241-2011 UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS《大型认证航空公司的账目和报告统一制度》.pdf（86页珍藏版）》请在麦多课文档分享上搜索。

1、99 Office of the Secretary, DOT Pt. 241 photo Signature This is to certify thatllllll, whose signature and photograph appear hereon is a duly designated of the Civil Aeronautics Board and is author-ized and directed to perform the duties of said office in accordance with the laws of the United State

2、s and regulations thereunder, and his authority will be respected accord-ingly. By authority of the Civil Aeronautics Board. Secretary CIVIL AERONAUTICS BOARD Name llllllllllllllllllllDate Issued lllllllllllllllllNumber lllllllllllllllllllHeight llllllllllllllllllllWeight lllllllllllllllllllHair lll

3、llllllllllllllllllEyes lllllllllllllllllllllDate of Birth llllllllllllllllThe holder hereof is authorized to inves-tigate violations of the Federal Aviation Act, as amended, collect evidence in cases in which the regulatory authority of the Civil Aeronautics Board is or may be involved and perform o

4、ther duties imposed upon him by law. Under the Federal Aviation Act and part 240 of the Economic Regulations of the Civil Aeronautics Board (14 CFR part 240), the duly accredited special agents and auditors of the Board are empowered at all times to obtain access to all lands, buildings and equipmen

5、t of any air carrier or foreign air carrier and to inspect, examine, and make notes and copies of all accounts, records, memorandums, documents, papers and cor-respondence kept or required to be kept by any air carrier, foreign air carrier or ticket agent. The issuance of these credentials to the ho

6、lder hereof constitutes an order and direc-tion on the part of the Civil Aeronautics Board to such individual to carry out these duties as aforesaid and as more fully de-scribed in part 240 of the Boards Economic Regulations. Failure to honor these credentials will re-sult in penalties as provided b

7、y law. UNITED STATES OF AMERICA, CIVIL AERONAUTICS BOARD, WASHINGTON, D.C. (Secs. 204, 407, 701, 72 Stat. 743; 49 U.S.C. 1324, 1377, 1441) ER822, 38 FR 26601, Sept. 24, 1973, as amend-ed by ER914, 40 FR 27017, June 26, 1975; ER 941, 40 FR 58850, Dec. 19, 1975 240.2 Obligation of air carriers, for-ei

8、gn air carriers, and ticket agents. Upon the demand of a special agent or auditor of the Board, and upon the presentation of the identification card and credentials issued to him in ac-cordance with this part: (a) Any air carrier or foreign air carrier shall forthwith permit such special agent or au

9、ditor to inspect and examine all lands, buildings and equipment; (b) any air carrier, foreign air carrier or ticket agent shall forthwith permit such spe-cial agent or auditor to inspect and ex-amine all accounts, records, memoran-dums, documents, papers and cor-respondence now or hereafter existing

10、, and kept or required to be kept by the air carrier, foreign air carrier, or tick-et agent, and shall permit such special agent or auditor to make such notes and copies thereof as he deems appro-priate. (Sec. 204(a), Federal Aviation Act of 1958, as amended, 72 Stat. 743; (49 U.S.C. 1324) ER914, 40

11、 FR 27017, June 26, 1975 PART 241UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CAR-RIERS Sec. 01 Authority Under Which Accounting and Reporting Rules and Regulations Are Prescribed and Administered. 02 Reserved 03 Definitions for Purposes of This System of Accounts and Reports. 0

12、4 Air Carrier Groupings. GENERAL ACCOUNTING PROVISIONS 1 Introduction to System of Accounts and Reports. 11 Applicability of system of accounts and reports. 12 Waivers from this system of accounts and reports. VerDate Mar2010 13:23 Feb 23, 2011 Jkt 223046 PO 00000 Frm 00109 Fmt 8010 Sfmt 8010 Y:SGML

13、223046.XXX 223046WReier-Aviles on DSKGBLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-100 14 CFR Ch. II (1111 Edition) Section 01 13 General description of system of ac-counts and reports. 14 System of accounts coding. 15 Records.

14、16 Accounting entities. 17 Interpretation of accounts. 18 Address for reports and correspondence. 2 General Accounting Policies. 21 Generally accepted accounting prin-ciples. 22 Basis of allocation between entities. 23 Distribution of revenues and expenses within entities. 24 Accounting period. 25 R

15、evenue and accounting practices. BALANCE SHEET CLASSIFICATIONS 3 Chart of Balance Sheet Accounts. 4 General. 5 Reserved 6 Objective Classification of Balance Sheet Elements. PROFIT AND LOSS CLASSIFICATION 7 Chart of Profit and Loss Accounts. 8 General. 9 Functional ClassificationOperating Rev-enues.

16、 10 Functional ClassificationOperating Ex-penses of Group I Air Carriers. 11 Functional ClassificationOperating Ex-penses of Group II and Group III Air Car-riers. 12 Objective ClassificationOperating Rev-enues and Expenses. 14 Objective ClassificationNonoperating Income and Expense. 15 Objective Cla

17、ssificationIncome Taxes for Current Period. 16 Objective ClassificationDiscontinued Operations. 17 Objective ClassificationExtraordinary Items. 18 Objective ClassificationCumulative Ef-fect of Changes in Accounting Principles. OPERATING STATISTICS CLASSIFICATIONS 19 Uniform Classification of Operati

18、ng Sta-tistics. 191 Applicability. 192 Maintenance of data. 193 Accessibility and transmittal of data. 194 Service classes. 195 Air transport traffic and capacity ele-ments. 196 Public disclosure of traffic data. 197 Passenger origin-destination survey. GENERAL REPORTING PROVISIONSLARGE CERTIFICATED

19、 AIR CARRIERS 21 Introduction to System of Reports. 22 General Reporting Instructions. FINANCIAL REPORTING REQUIREMENTS 23 Certification and Balance Sheet Ele-ments. 24 Profit and Loss Elements. TRAFFIC REPORTING REQUIREMENTS 25 Traffic and Capacity Elements. AUTHORITY: 49 U.S.C. 329 and chapters 41

20、101, 41708, and 41709. SOURCE: ER755, 37 FR 19726, Sept. 21, 1972, unless otherwise noted. Section 01 Authority Under Which Ac-counting and Reporting Rules and Regulations are Prescribed and Ad-ministered This Uniform System of Accounts and Reports for Large Certificated Air Carriers is issued, pres

21、cribed and ad-ministered under the following provi-sions of the Federal Aviation Act of 1958, as amended (72 Stat. 731, 49 U.S.C. 1301): GENERAL POWERS SEC. 204. (a) The Board is empowered to perform such acts, to conduct such inves-tigations, to issue and amend such orders, and to make and amend su

22、ch general or spe-cial rules, regulations, and procedure, pursu-ant to and consistent with the provisions of this Act, as it shall deem necessary to carry out the provisions of, and to exercise and perform its powers and duties under, this Act. FILING OF REPORTS SEC. 407. (a) The Board is empowered

23、to re-quire annual, monthly, periodical, and spe-cial reports from any air carrier; to prescribe the manner and form in which such reports shall be made; and to require from any air carrier specific answers to all questions upon which the Board may deem information to be necessary. Such reports shal

24、l be under oath whenever the Board so requires. The Board may also require any air carrier to file with it a true copy of each or any contract, agree-ment, understanding, or arrangement, be-tween such air carrier and any other carrier or person, in relation to any traffic affected by the provisions

25、of this Act. DISCLOSURE OF STOCK OWNERSHIP SEC. 407. (b) Each air carrier shall submit annually, and at such other times as the Board shall require, a list showing the names of each of its stockholders or members hold-ing more than 5 per centum of the entire capital stock or capital, as the case may

26、 be, of such air carrier, together with the name of any person for whose account, if other than the holder, such stock is held; and a re-port setting forth a description of the shares of stock, or other interest, held by such air carrier, or for its account, in persons other than itself. VerDate Mar

27、2010 13:23 Feb 23, 2011 Jkt 223046 PO 00000 Frm 00110 Fmt 8010 Sfmt 8010 Y:SGML223046.XXX 223046WReier-Aviles on DSKGBLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-101 Office of the Secretary, DOT Section 01 FORM OF ACCOUNTS SEC.

28、407. (d) The Board shall prescribe the forms of any and all accounts, records, and memoranda to be kept by air carriers, in-cluding the accounts, records, and memo-randa of the movement of traffic, as well as of the receipts and expenditures of money, and the length of time such accounts, records, a

29、nd memoranda shall be preserved; and it shall be unlawful for air carriers to keep any accounts, records, or memoranda other than those prescribed or approved by the Board: Provided, That any air carrier may keep additional accounts, records, or memoranda if they do not impair the integ-rity of the

30、accounts, records, or memoranda prescribed or approved by the Board and do not constitute an undue financial burden on such air carrier. INSPECTION OF ACCOUNTS AND PROPERTY SEC. 407. (e) The Board shall at all times have access to all lands, buildings, and equipment of any carrier and to all account

31、s, records, and memoranda, including all docu-ments, papers, and correspondence, now or hereafter existing, and kept or required to be kept by air carriers; and it may employ spe-cial agents or auditors, who shall have au-thority under the orders of the Board to in-spect and examine any and all such

32、 lands, buildings, equipment, accounts, records, and memoranda. The provisions of this section shall apply, to the extent found by the Board to be reasonably necessary for the adminis-tration of this Act, to persons having control over any air carrier, or affiliated with any air carrier within the m

33、eaning of section 5(8) of the Interstate Commerce Act, as amended. CLASSIFICATION SEC. 416. (a) The Board may from time to time establish such just and reasonable clas-sifications or groups of air carriers for the purposes of this title as the nature of the services performed by such air carriers sh

34、all require; and such just and reasonable rules and regulations, pursuant to and consistent with the provisions of this title, to be ob-served by each such class or group, as the Board finds necessary in the public interest. SAFETY, ECONOMIC AND POSTAL OFFENSES SEC. 901. (a)(1) Any person who violat

35、es (A) any provision of Title III, IV, V, VI, VII, or XII of this Act, or any rule, regulation, or order issued thereunder, or under section 1002(i), or any term, condition or limitation of any permit or certificate issued under Title IV, or (B) any rule or regulation issued by the Postmaster Genera

36、l under this Act, shall be subject to a civil penalty of not to exceed $1,000 for each such violation. If such violation is a continuing one, each day of such violation shall constitute a separate of-fense: Provided, That this subsection shall not apply to members of the Armed Forces of the United S

37、tates, or those civilian employ-ees of the Department of Defense who are subject to the provisions of the Uniform Code of Military Justice, while engaged in the performance of their official duties; and the appropriate military authorities shall be responsible for taking any necessary discipli-nary

38、action with respect thereto and for making to the Administrator or Board, as appropriate, a timely report of any such ac-tion taken. (2) Any such civil penalty may be com-promised by the Administrator in the case of violations of Titles III, V, VI, or XII, or any rule, regulation, or order issued th

39、ereunder, or by the Board in the case of violations of Titles IV or VII, or any rule, regulation or order issued thereunder, or under section 1002(i), or any term, condition, or limitation of any permit or certificate issued under Title IV, or by the Postmaster General in the case of regulations iss

40、ued by him. The amount of such penalty, when finally deter-mined, or the amount agreed upon in com-promise, may be deducted from any sums owing by the United States to the person charged. FAILURE TO FILE REPORTS; FALSIFICATION OF RECORDS SEC. 902. (e) Any air carrier, or any officer, agent, employee

41、, or representative thereof, who shall, knowingly and willfully, fail or refuse to make a report to the Board or Ad-ministrator as required by this Act, or to keep or preserve accounts, records, and memoranda in the form and manner pre-scribed or approved by the Board or Adminis-trator, or shall, kn

42、owingly and willfully, fal-sify, mutilate, or alter any such report, ac-count, record, or memorandum, or shall knowingly and willfully file any false report, account, record, or memorandum, shall be deemed guilty of a misdemeanor and, upon conviction thereof, be subject for each of-fense to a fine o

43、f not less than $100 and not more than $5,000. REFUSAL TO TESTIFY SEC. 902. (g) Any person who shall neglect or refuse to attend and testify, or to answer any lawful inquiry, or to produce books, pa-pers, or documents, if in his power to do so, in obedience to the subpena or lawful re-quirement of t

44、he Board or Administrator, shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not less than $100 nor more than $5,000, or imprisonment for not more than one year, or both. FILING OF COMPLAINTS AUTHORIZED SEC. 1002. (a) Any person may file with the Administra

45、tor or the Board, as to matters VerDate Mar2010 13:23 Feb 23, 2011 Jkt 223046 PO 00000 Frm 00111 Fmt 8010 Sfmt 8010 Y:SGML223046.XXX 223046WReier-Aviles on DSKGBLS3C1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-102 14 CFR Ch. II (1111

46、 Edition) Section 02 within their respective jurisdictions, a com-plaint in writing with respect to anything done or omitted to be done by any person in contravention of any provisions of this Act, or of any requirement established pursuant thereto. If the person complained against shall not satisfy

47、 the complaint and there shall appear to be any reasonable ground for investigating the complaint, it shall be the duty of the Administrator or the Board to in-vestigate the matters complained of. When-ever the Administrator or the Board is of the opinion that any complaint does not state facts whic

48、h warrant an investigation or ac-tion, such complaint may be dismissed with-out hearing. In the case of complaints against a member of the Armed Forces of the United States acting in the performance of his official duties, the Administrator or the Board, as the case may be, shall refer the complaint

49、 to the Secretary of the depart-ment concerned for action. The Secretary shall, within ninety days after receiving such a complaint, inform the Administrator or the Board of his disposition of the com-plaint, including a report as to any correc-tive or disciplinary actions taken. INVESTIGATIONS ON INITIATIVE OF ADMINISTRATOR OR BOARD SEC. 1002. (b) The Administrator or Board, with respect to matters within their respec-tive jurisdicti