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Companion seats shall comply with 802.3.
802.3.1 Alignment
In row seating, companion seats shall be located to provide shoulder alignment with adjacent wheelchair spaces.  The shoulder alignment point of the wheelchair space shall be measured 36 inches (915 mm) from the front of the wheelchair space.  The floor surface of the companion seat shall be at the same elevation as the floor surface of the wheelchair space.
802.3.2 Type
Companion seats shall be equivalent in size, quality, comfort, and amenities to the seating in the immediate area.  Companion seats shall be permitted to be movable.

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