# ASC 330-908-45: Inventory — Airlines — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/908/#45-other-presentation-matters)

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## ASC 330-908-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/330/908/#45-other-presentation-matters)

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##### [330-908-45-1](https://asc.understandingaccounting.org/asc/330/908/#330-908-45-1)

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[Expendable parts](https://asc.understandingaccounting.org/glossary/e/#expendable-parts "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).") are classified as current assets (see paragraph [908-360-45-1](https://asc.understandingaccounting.org/asc/360/908/#360-908-45-1) concerning [rotable parts](https://asc.understandingaccounting.org/glossary/r/#rotable-parts "Rotable parts are normally repaired and reused, as opposed to those parts that are consumed in the operations (expendable parts).") and assemblies of significant value).