# ASC 280-908-45: Segment Reporting — Airlines — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/908/#45-other-presentation-matters)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:23:17.552Z to 2026-09-09T23:23:17.552Z

Record version: sha256:c969597318f6842655c81f472db299e035f037972c446c73f689df2ac8dd4190

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 280-908-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/280/908/#45-other-presentation-matters)

SEC content: no

##### [280-908-45-1](https://asc.understandingaccounting.org/asc/280/908/#280-908-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:23:17.552Z to 2026-09-09T23:23:17.552Z

Record version: sha256:73b95af865688c0249051be5361cdce8c5b95ddc8cbb36018123eea6b5e131cf

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Section not used](https://asc.understandingaccounting.org/updates/page-1833002/).
