# ASC 330-908-30: Inventory — Airlines — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/908/#30-initial-measurement)

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## ASC 330-908-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/330/908/#30-initial-measurement)

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##### [330-908-30-1](https://asc.understandingaccounting.org/asc/330/908/#330-908-30-1)

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Inventories are valued at cost.