Objective Classification—Nonoperating Income and Expense

CFR · 2024-01-01 · US · Title 14

Included under account 89 Other Nonoperating Income and Expense—Net. (a) Record here interest expense applicable to long-term debt and capitalized leases. (b) This account shall be subdivided as follows by all air carrier groups: (a) This account shall be subdivided as follows by all air carrier groups: (b) [Reserved] Included under account 82 Other Interest. Included under account 82 Other Interest. Record here gains and losses from transactions involving currency translations resulting from nonroutine abnormal changes in rates of foreign exchange and gains or losses which arise from translations of long-term debt principal and interest transactions. Included under account 89 Other Non-Operating Income and Expense—Net. Included under account 89 Other Nonoperating Income and Expense—Net. (a) Record here all debits and credits of a nonoperating character which are not otherwise provided for in this section. (b) This account shall be subdivided as follows by all air carrier groups:

official document · source cfr-2024 · id 14:Section 14