{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/908/","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","number":"280-908","topic":"280","title":"Airlines","area":"Presentation","paragraphs":3,"summary":"ASC 280-908 is the airlines-industry subtopic of the segment reporting topic, but it contains no substantive guidance — its Overview/Background, Scope, and Other Presentation Matters sections are all marked \"Section not used.\" Airlines therefore apply the general segment reporting requirements of ASC 280-10 (operating segments, aggregation criteria, reportable segment thresholds, and entity-wide disclosures) without any airline-specific modification in this subtopic.","concepts":["segment reporting","operating segments","industry-specific guidance","airlines","section not used","codification structure"],"categories":["Presentation","Industry-specific","Disclosure"],"level":"introductory","topic_title":"Segment Reporting","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-908-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Section not used</a>.</div></div>","snippet":"Section not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55b92502928c8ae0d56e1a7baa1e82fa4b89fa1b1937180d43e0fb2af82bf18d","downloaded_from":"2026-09-09T23:23:10.828Z","last_downloaded_at":"2026-09-09T23:23:10.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478383","source_sha256":"c9d432ab23c69d30799496a92528b4ade8e046c1139a8a8c89d8d71fdbaf340d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50899f3e55bc977bf4aa4619aea1b1e2db0ee9371d0041e01b90d3129081227","downloaded_from":"2026-09-09T23:23:10.828Z","last_downloaded_at":"2026-09-09T23:23:10.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478383","source_sha256":"c9d432ab23c69d30799496a92528b4ade8e046c1139a8a8c89d8d71fdbaf340d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30e4442ad472c2b755fe6f2bb2121e861328c6c613c54479cbf0704205d26ec","downloaded_from":"2026-09-09T23:23:10.828Z","last_downloaded_at":"2026-09-09T23:23:10.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478383","source_sha256":"c9d432ab23c69d30799496a92528b4ade8e046c1139a8a8c89d8d71fdbaf340d"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-908-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Section not used</a>.</div></div>","snippet":"Section not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26ae970a0b644afd0aba305eec7bb44bdd0d93073eb5a9aee208b20694ef431c","downloaded_from":"2026-09-09T23:23:13.887Z","last_downloaded_at":"2026-09-09T23:23:13.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477747","source_sha256":"afcee0a421e2d263f55f6575abebd5db78352a3b072140ef0ccd4111f0fa9c9f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2418c7465b431b13ca3445d0e1cb3f16b938f78a72347f8adb25b81175be1b2","downloaded_from":"2026-09-09T23:23:13.887Z","last_downloaded_at":"2026-09-09T23:23:13.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477747","source_sha256":"afcee0a421e2d263f55f6575abebd5db78352a3b072140ef0ccd4111f0fa9c9f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:204699b4fca3d352d2199b9c23ddb3dadc36c042bab4f40d8fcaea4959c39f2d","downloaded_from":"2026-09-09T23:23:13.887Z","last_downloaded_at":"2026-09-09T23:23:13.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477747","source_sha256":"afcee0a421e2d263f55f6575abebd5db78352a3b072140ef0ccd4111f0fa9c9f"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-908-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Section not used</a>.</div></div>","snippet":"Section not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73b95af865688c0249051be5361cdce8c5b95ddc8cbb36018123eea6b5e131cf","downloaded_from":"2026-09-09T23:23:17.552Z","last_downloaded_at":"2026-09-09T23:23:17.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478897","source_sha256":"6e1f56fa97f38e5f1c613167fb0499da1f243fb3738d4dcb81eed1e5827c5e23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96cef3bf692d493672bc0ad2c11a040505ccad5f2cc65fe88407e715cf21e811","downloaded_from":"2026-09-09T23:23:17.552Z","last_downloaded_at":"2026-09-09T23:23:17.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478897","source_sha256":"6e1f56fa97f38e5f1c613167fb0499da1f243fb3738d4dcb81eed1e5827c5e23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c969597318f6842655c81f472db299e035f037972c446c73f689df2ac8dd4190","downloaded_from":"2026-09-09T23:23:17.552Z","last_downloaded_at":"2026-09-09T23:23:17.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478897","source_sha256":"6e1f56fa97f38e5f1c613167fb0499da1f243fb3738d4dcb81eed1e5827c5e23"}}],"enrichment":{"summary":"ASC 280-908 is the airlines-industry subtopic of the segment reporting topic, but it contains no substantive guidance — its Overview/Background, Scope, and Other Presentation Matters sections are all marked \"Section not used.\" Airlines therefore apply the general segment reporting requirements of ASC 280-10 (operating segments, aggregation criteria, reportable segment thresholds, and entity-wide disclosures) without any airline-specific modification in this subtopic.","key_points":["Every listed section of ASC 280-908 (280-908-05-1, 280-908-15-1, and 280-908-45-1) states 'Section not used,' so the subtopic imposes no incremental requirements.","Because no airline-specific exception or modification exists here, an airline's segment reporting is governed by the general guidance in ASC 280-10.","The subtopic's existence reflects the Codification's uniform topic-subtopic-section structure, in which industry subtopics are created even when no specialized content applies.","Practitioners should not infer any scope exclusion for airlines from the empty sections; airlines remain subject to ASC 280-10's operating segment identification and disclosure model."],"categories":["Presentation","Industry-specific","Disclosure"],"audience_level":"introductory","student_note":"Placeholder subtopics like this one are easy to misread: \"Section not used\" means there is no airline-specific rule, not that airlines are exempt from segment reporting. If a question points you to ASC 280-908, the answer lies in ASC 280-10.","related_topics":["280-10","908","908-205","908-235"],"key_concepts":["segment reporting","operating segments","industry-specific guidance","airlines","section not used","codification structure"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ec9d01dc58277ec24d0fc4333a1f64fd1303df46fc9d9eb66de460aea1a7e5d","downloaded_from":"2026-09-09T23:23:10.828Z","last_downloaded_at":"2026-09-09T23:23:17.552Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"280-932","title":"Extractive Activities—Oil and Gas","topic_title":"Segment Reporting","score":0.6337,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99486c34dfb5f14fb45bfa1e420b4767f5be5af5026fa463b45a60dc25c5a981","downloaded_from":"2026-09-09T23:23:29.240Z","last_downloaded_at":"2026-09-09T23:23:35.523Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-908","title":"Airlines","topic_title":"Revenue Recognition","score":0.6314,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c48a6683a1538ca5f9d13996903bacec693e9ed602af27d2eb11a1b1cdb3e32a","downloaded_from":"2026-09-10T00:46:02.215Z","last_downloaded_at":"2026-09-10T00:46:09.968Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"280-924","title":"Entertainment—Casinos","topic_title":"Segment Reporting","score":0.6019,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffbaac0b894e44ee5d51c1d65bdbc8a61e65705fde5bd67bfd060dd04a78e9e4","downloaded_from":"2026-09-09T23:23:20.429Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-946","title":"Financial Services—Investment Companies","topic_title":"Income Statement","score":0.5973,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79cc4fce55b0b70faf92ff91aab95f3d4c078b8fa898665493a6dc5c7da6623a","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:35.043Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-958","title":"Not-for-Profit Entities","topic_title":"Income Statement","score":0.5952,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c62e5b52409badfa56eb4851e246491d04b6e123f19958784dfd6960f87210e","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"908-10","title":"Overall","topic_title":"Airlines","score":0.5937,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b67d45c953c0e7bd76aff21c5223a9faa345655c2638d738172945077833a6d","downloaded_from":"2026-09-10T02:08:49.576Z","last_downloaded_at":"2026-09-10T02:08:57.617Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"280-10","title":"Overall","topic_title":"Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afb31c52e181bb9093eda47817ddc1b4c88fb55420d7979697c235e64b856612","downloaded_from":"2026-09-09T23:22:33.842Z","last_downloaded_at":"2026-09-09T23:23:07.457Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"280-924","title":"Entertainment—Casinos","topic_title":"Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fccd5969b15efe3c1f83251ae94a5bd38bed317f4051f2da89aadd096876c21","downloaded_from":"2026-09-09T23:23:20.429Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d331120bdbbe9a4d90a8135349a35177ddefe0abf97b969ffcb7837f374962c2","downloaded_from":"2026-09-09T23:23:10.828Z","last_downloaded_at":"2026-09-09T23:23:17.552Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}