{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/908/#35-subsequent-measurement","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":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Take-Off and Landing Slots","paragraphs":[{"citation":"350-908-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_17E0D27B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When determining a useful life of take-off and landing slots, the following factors shall be considered, in addition to the factors indicated in Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_17E0D42A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The accelerated pace of change in the airline industry and the effects of competition among airports </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_17E0D572-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The uncertainty of the continuation of the current governmental policy regarding sale of and access to landing slots </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_17E0D66D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The terms of existing facility leases at airports </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_17E0D74C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The probability of new airport construction to serve the same metropolitan area </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_17E0D80F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The traffic patterns and trends and local operating restrictions. </span></span></div></li></ol></div></div>","snippet":"When determining a useful life of take-off and landing slots, the following factors shall be considered, in addition to the factors indicated in Topic 350:\n(a) The accelerated pace of change in the airline industry and t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d4fcc6c00500631dd0d14972d22de75269cb2ce6fdd7f1b31c6cb4c524b2bb0","downloaded_from":"2026-09-10T00:03:43.707Z","last_downloaded_at":"2026-09-10T00:03:43.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478306","source_sha256":"045827da82e5385121aa911bbadcdaaf5c3c8806f5b117275b43d1698e22c2cf"}},{"citation":"350-908-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_17E0D8DA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When an airline exchanges slots with another airline, the slots acquired in the exchange are nonmonetary assets that shall be recorded in conformity with Topic <a altsource=\"GUID-CE3413F3-0B97-488D-A37C-5E87A505AA52.ditamap\" class=\"ditamap\">845</a> and accounted for in accordance with Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>. </span></span></div></div>","snippet":"When an airline exchanges slots with another airline, the slots acquired in the exchange are nonmonetary assets that shall be recorded in conformity with Topic 845 and accounted for in accordance with Topic 350.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c99e47c542e641cc5d1685d6e5884ce14de370a8d3752e70ef9bc8c17d1bf57","downloaded_from":"2026-09-10T00:03:43.707Z","last_downloaded_at":"2026-09-10T00:03:43.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478306","source_sha256":"045827da82e5385121aa911bbadcdaaf5c3c8806f5b117275b43d1698e22c2cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe0e7563a18025952ad795560531571f3bbbe6dfb6c4f8f5b2fc9cc58a8d5a9b","downloaded_from":"2026-09-10T00:03:43.707Z","last_downloaded_at":"2026-09-10T00:03:43.707Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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