{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/908/#15-scope-and-scope-exceptions","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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-908","subtopic_title":"Airlines","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"360-908-15-1","para":"15-1","html":"
This Subtopic provides guidance relating to certain property, plant, and equipment assets for entities in the airline industry.
","snippet":"This Subtopic provides guidance relating to certain property, plant, and equipment assets for entities in the airline industry.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4ef9120ca71a151f4971971f36da5154060d039e03dc55fdadbba9af46e13a8","downloaded_from":"2026-09-10T00:07:34.695Z","last_downloaded_at":"2026-09-10T00:07:34.695Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478930","source_sha256":"f2063e83b04d95e3f4f81bd0473fc2bed30b352b18cfcc6af8f9ee612c010a96"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38de57b4d0592c343398cd7d587c1bff6a5ee5eea41920a98a6f28b48b35c2a","downloaded_from":"2026-09-10T00:07:34.695Z","last_downloaded_at":"2026-09-10T00:07:34.695Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478930","source_sha256":"f2063e83b04d95e3f4f81bd0473fc2bed30b352b18cfcc6af8f9ee612c010a96"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"360-908-15-2","para":"15-2","html":"
The guidance in this Subtopic does not apply to the following transactions and activities:
  1. a
    The cost of routine replacement of minor parts and servicing or inspection of airframes and aircraft engines
  2. b
    Costs accounted for as restoration of assets, such as extraordinary costs associated with the renewal of major structural parts beyond the scope of normal periodic overhauls
  3. c
    Other costs with a life span similar to the depreciable service life of the related airframe or aircraft engine.
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