Financial Reporting Categories (Item List Guide) [2009]

Details

• Corporate Creators:
  United States. Department of Transportation. Bureau of Transportation Statistics ; United States. Office of Airline Information
• Subject/TRT Terms:
  • Financial responsibility
  • Guidelines
  • Classification
  • Economic policy
  • Assets
  • Operating revenues
  • Expenses
  • Capital investments
  • Balance sheets
• DOI:
  https://doi.org/10.21949/1524138
• Resource Type:
  Manual
• Geographical Coverage:
  United States
• Corporate Publisher:
  United States. Department of Transportation. Bureau of Transportation Statistics
• Abstract:
  This guide is intended to be used as a medium for clarifying the classification of items under the Uniform System of Accounts and Reports effective June 1, 1961, as amended. It should be used in context with, and does not in any respect supplant, the instructions contained in the CFR Title 14, Part 241. The classifications indicated for the items listed in this guide are only representative of common classifications to be accorded any specific item, in accordance with the Uniform System of Accounts and Reports. In no case should the guide be construed as constituting a complete list of possible items or as indicating all possible classifications to be accorded a particular item. Conformance with the Uniform System of Accounts and Reports requires the classification of each item in terms of its operational characteristics and not in terms of its nominal features only. The appropriate classification to be accorded any particular item may, depending upon its substantive characteristics, conform with any one or all, or even none, of the classifications indicated in this guide for items of the same nominal class. Items of questionable classification should be submitted to the Office of Airline Information for interpretation or resolution.
• Format:
  PDF
• Download URL:
  https://rosap.ntl.bts.gov/view/dot/39146/dot_39146_DS1.pdf
• File Type:
  [PDF - 135.62 KB]
• Collection(s):
  BTS Products
• Main Document Checksum:
  urn:sha256:a89b25020121529df460ba5d8940691029e1908bdd3d1c1348e77b0e5d2eaf0f