# ASC 330-908-35: Inventory — Airlines — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/908/#35-subsequent-measurement)

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## ASC 330-908-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/330/908/#35-subsequent-measurement)

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##### [330-908-35-1](https://asc.understandingaccounting.org/asc/330/908/#330-908-35-1)

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Inventories shall include an allowance for obsolescence that corresponds to the lives of the related fleets.