# ASC 350-908-35: Intangibles—Goodwill and Other — Airlines — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/908/#35-subsequent-measurement)

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## ASC 350-908-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/350/908/#35-subsequent-measurement)

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#### Take-Off and Landing Slots

##### [350-908-35-1](https://asc.understandingaccounting.org/asc/350/908/#350-908-35-1)

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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:

1.  a
    
    The accelerated pace of change in the airline industry and the effects of competition among airports
    
2.  b
    
    The uncertainty of the continuation of the current governmental policy regarding sale of and access to landing slots
    
3.  c
    
    The terms of existing facility leases at airports
    
4.  d
    
    The probability of new airport construction to serve the same metropolitan area
    
5.  e
    
    The traffic patterns and trends and local operating restrictions.

##### [350-908-35-2](https://asc.understandingaccounting.org/asc/350/908/#350-908-35-2)

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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.