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Operating Property and Equipment

Operating Property and Equipment

1601 - Airframes

1602 - Aircraft Engines

1603 - Aircraft Propellers

1604 - Aircraft Communications and Navigational Equipment

1606 - Miscellaneous Flight Equipment

Flight crew equipment
Passenger survival equipment

1607 - Improvements to Leased Flight Equipment

1608 - Flight Equipment Rotable Parts and Assemblies

1608.1 - Airframe Parts and Assemblies
1608.5 - Aircraft Engine Parts and Assemblies
1608.9 - Other Parts and Assemblies

1619 - Reserve for Depreciation ‑ Flight Equipment

Refer to Sections 03 and 6 ‑ Account 1619 for subsidiary accounts

1629 - Flight Equipment airworthiness Reserves

Provisions ‑ airworthiness reserves
Charges ‑ airworthiness reserves

1630 - Passenger Service Equipment

Full complements of passenger service equipment
assigned to aircraft for active line operations

1631 - Hotel, Restaurant and Food Service Equipment

Bedding and linens
Beverage service equipment
Cleaning equipment
Food preparation equipment
Food preservation and storage equipment
Food transport equipment
Kitchenware

1632 - Ramp Equipment

Aircraft handling equipment
Auxiliary power equipment
Baggage handling equipment
Cargo handling equipment
Cleaning equipment
Compressors and pumps
Cranes, hoists and conveyors
Food transport equipment
Hand vehicles
Heating and air conditioning equipment
Inspection and test equipment
Loading devices and equipment
Motorized ramp vehicles
Portable lighting equipment
Portable scaffolding and ladders

1633 - Communications and Meteorological Equipment

1634 - Maintenance and Engineering Equipment

Aircraft handling equipment
Auxiliary power equipment
Benches, stands and lockers
Cleaning equipment
Compressor and pumps
Cranes, hoists and conveyors
Finishing and drying equipment
Generators and motors
Hand tools
Hand vehicles
Heat treatment and refrigeration equipment
Inspection and test equipment
Jigs, dies and gauges
Motorized vehicles
Plating equipment
Portable lighting equipment
Portable scaffolding and ladders
Power driven machine and tools
Salvage equipment
Storage tanks, drums and bins
Valves, hoses, nozzles and meters
Welding equipment

1635 - Surface Transport Vehicles and Equipment

Automobiles
Buses
Marine equipment
Motor trucks
Station wagons

1636 - Furniture, Fixtures and Office Equipment

Cabinets and storage facilities
Cleaning equipment
Data transmission equipment
Drafting and copying equipment
Draperies, decorations and floor covering
Electrical accounting machines
Electronic data processing equipment
Environment control systems and equipment

1636 - Furniture, Fixtures and Office Equipment - cont.

Furniture and fixtures
Internal communications systems and equipment
Mechanical office equipment
Reservations equipment

1637 - Storage and Distribution Equipment

Compressors and pumps
Generators and motors
Hand vehicles
Motorized vehicles
Pipe lines
Portable scaffolding and ladders
Refueling pits and related equipment
Storage tanks, drums and bins
Tankers and motor trucks
Valves, hoses, nozzles and meters

1638 - Miscellaneous Ground Equipment

Airport and airways lighting equipment
Firearms and security devices
Medical equipment
Photographic equipment
Safety equipment
Snow removal equipment
Training equipment

1639 - Reserve for Depreciation ‑ Ground Property and Equipment

Refer to Sections 03 and 6 ‑ Account 1639 for subsidiary accounts

1640 - Buildings and Other Improvements

Architect, draftsmen, engineering and legal cost
Drainage systems
Landscaping, signs and decorations
Streets and sidewalks
Structures for aircraft, passengers, cargo data processing, offices and communications

1640.1 - Maintenance Buildings and Improvements
1640.9 - Other Buildings and Improvements

1679 - Land

Acquisition costs
Drainage
Grading
Landscaping

1689 - Construction Work in Progress

Advances for construction of facilities
Buildings and improvements
Capitalized interest
Construction projects
Flight equipment
Ground property and equipment
Land
Overhauls in progress
Transfers to property accounts