802.7 Companion Seat
In row seating, the companion seat shall be located to provide shoulder alignment with the wheelchair space occupant. The shoulder of the wheelchair space occupant is considered to be 36 inches (915 mm) or more from the front and 12 inches (305 mm) or more from the rear of the wheelchair space. The floor surface for the companion seat shall be at the same elevation as the wheelchair space floor surface.
Exception: Companion seat alignment shall not be required in tiered seating that includes dining surfaces or work surfaces.