# ASC 280-908: Segment Reporting — Airlines

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/908/)

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.

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## ASC 280-908: Segment Reporting — Airlines

### Machine-generated study aids

```json
{
  "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"
  ]
}
```

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## ASC 280-908-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/280/908/#05-overview-and-background)

SEC content: no

##### [280-908-05-1](https://asc.understandingaccounting.org/asc/280/908/#280-908-05-1)

Pending content: no

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

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## ASC 280-908-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/280/908/#15-scope-and-scope-exceptions)

SEC content: no

##### [280-908-15-1](https://asc.understandingaccounting.org/asc/280/908/#280-908-15-1)

Pending content: no

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

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## 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

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