{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/908/#45-other-presentation-matters","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.","topic":"330","topic_title":"Inventory","subtopic":"330-908","subtopic_title":"Airlines","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"330-908-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_17B8EFFE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/e/#expendable-parts\" class=\"term\" title=\"Parts that are ordinarily used up (consumed) and replaced with new parts, as opposed to those parts that are capable of being used over and over after being refurbished (rotable flight equipment).\"><span>Expendable parts</span></a> are classified as current assets (see paragraph <a href=\"/asc/360/908/#360-908-45-1\" class=\"xref\">908-360-45-1</a> concerning <a href=\"/glossary/r/#rotable-parts\" class=\"term\" title=\"Rotable parts are normally repaired and reused, as opposed to those parts that are consumed in the operations (expendable parts).\"><span>rotable parts</span></a> and assemblies of significant value). </span></span></div></div>","snippet":"Expendable parts are classified as current assets (see paragraph 908-360-45-1 concerning rotable parts and assemblies of significant value).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81994e9718e8a5142fd1631f365b90e555a5a426b68329c54363dc427a3adffc","downloaded_from":"2026-09-09T23:52:13.368Z","last_downloaded_at":"2026-09-09T23:52:13.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478816","source_sha256":"0c050e081e0bc2f14d607bf0efc96870ac9e48dc6b51f9c7527df1fc223556ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d838f6369460d1710813e10716b05094c05f0a5f13ac4d63d7dc80ff9edfa8","downloaded_from":"2026-09-09T23:52:13.368Z","last_downloaded_at":"2026-09-09T23:52:13.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478816","source_sha256":"0c050e081e0bc2f14d607bf0efc96870ac9e48dc6b51f9c7527df1fc223556ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfe965d9fa18a4862feb7bda62566ae0d61a258bdefa94b02e0016fbc5d4166e","downloaded_from":"2026-09-09T23:52:13.368Z","last_downloaded_at":"2026-09-09T23:52:13.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478816","source_sha256":"0c050e081e0bc2f14d607bf0efc96870ac9e48dc6b51f9c7527df1fc223556ad"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfe965d9fa18a4862feb7bda62566ae0d61a258bdefa94b02e0016fbc5d4166e","downloaded_from":"2026-09-09T23:52:13.368Z","last_downloaded_at":"2026-09-09T23:52:13.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478816","source_sha256":"0c050e081e0bc2f14d607bf0efc96870ac9e48dc6b51f9c7527df1fc223556ad"}}