{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/908/#25-recognition","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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-908","subtopic_title":"Airlines","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Take-off and Landing Slots","paragraphs":[{"citation":"350-908-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_17D4ED52-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When airlines buy take-off and landing slots, the recorded asset is an intangible asset that shall be accounted for in conformity with Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>. See also Example 6 (paragraph <a href=\"/asc/350/30/#350-30-55-17\" class=\"xref\">350-30-55-17</a>) for guidance with respect to the acquisition of an international airline route authority. </span></span></div></div>","snippet":"When airlines buy take-off and landing slots, the recorded asset is an intangible asset that shall be accounted for in conformity with Topic 350. See also Example 6 (paragraph 350-30-55-17) for guidance with respect to t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:153edcff62490e164ba30e2a65b4488dad98d4824786367d9e3d06eaa1c308bc","downloaded_from":"2026-09-10T00:03:40.815Z","last_downloaded_at":"2026-09-10T00:03:40.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478480","source_sha256":"32920a8f12730f24bdb805f0f325f6ebebefeed9367e8f40c8961c5cc9c6e906"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:494a9fd218d7a8f999ebbfa4af9dfcf4488afe29dbb56abb3036a706763cd52b","downloaded_from":"2026-09-10T00:03:40.815Z","last_downloaded_at":"2026-09-10T00:03:40.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478480","source_sha256":"32920a8f12730f24bdb805f0f325f6ebebefeed9367e8f40c8961c5cc9c6e906"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69ffc928babfed8f249d8af40efbbaa30e9a92f885440b297010f4c6939656be","downloaded_from":"2026-09-10T00:03:40.815Z","last_downloaded_at":"2026-09-10T00:03:40.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478480","source_sha256":"32920a8f12730f24bdb805f0f325f6ebebefeed9367e8f40c8961c5cc9c6e906"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69ffc928babfed8f249d8af40efbbaa30e9a92f885440b297010f4c6939656be","downloaded_from":"2026-09-10T00:03:40.815Z","last_downloaded_at":"2026-09-10T00:03:40.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478480","source_sha256":"32920a8f12730f24bdb805f0f325f6ebebefeed9367e8f40c8961c5cc9c6e906"}}