# ASC 710-908: Compensation—General — Airlines Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/710/908/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:57:55.835Z to 2026-09-10T00:58:04.296Z Record version: sha256:12440fbafecf31edae43fd537efd5488e7465379d11cb3a8f4632014331e4085 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 710-908: Compensation—General — Airlines ### Machine-generated study aids ```json { "summary": "ASC 710-908 is the Airlines industry sub-subtopic of Compensation—General, but every section shown (05 Overview, 15 Scope, 25 Recognition, 30 Initial Measurement) is marked \"Section not used,\" meaning the Codification carries no incremental airline-specific guidance in those sections. A reader must therefore apply the general compensation guidance in ASC 710 (and any airline guidance located elsewhere in ASC 908) to airline compensation arrangements.", "key_points": [ "Sections 05, 15, 25, and 30 of 710-908 are each labeled 'Section not used' (710-908-05-1, 710-908-15-1, 710-908-25-1, 710-908-30-1), so no overview, scope, recognition, or initial measurement rules are provided here.", "Because no industry-specific exception is stated, airline entities follow the general Compensation—General guidance in ASC 710 for items such as compensated absences, deferred compensation, and lump-sum payments.", "The '908' segment of the Codification number identifies the Airlines industry overlay, signaling that any airline-specific compensation content would appear in this location if it existed.", "Empty sections in the Codification are placeholders that preserve the uniform section structure; they should not be read as prohibitions or as creating a gap in GAAP.", "Researchers encountering an all-empty industry subtopic should return to the parent general subtopic (710-10) and to the industry topic (908) to complete the analysis." ], "categories": [ "Compensation and benefits", "Industry-specific" ], "audience_level": "introductory", "student_note": "This subtopic is a structural placeholder—its practical value is knowing that airlines get no special compensation rules here and must default to ASC 710-10. A common misunderstanding is treating \"Section not used\" as a scope exclusion or as evidence that the topic does not apply to airlines.", "related_topics": [ "710-10", "908", "712", "715", "718" ], "key_concepts": [ "airlines industry guidance", "compensation", "section not used", "codification structure", "industry overlay", "compensated absences", "deferred compensation" ] } ``` Source downloaded (UTC): 2026-09-10T00:57:55.835Z to 2026-09-10T00:57:55.835Z Record version: sha256:7c51d020f98720fee717bac40caee6c1f55c0bdd22612117f74d0d2ecc290883 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 710-908-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/710/908/#05-overview-and-background) SEC content: no ##### [710-908-05-1](https://asc.understandingaccounting.org/asc/710/908/#710-908-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:57:55.835Z to 2026-09-10T00:57:55.835Z Record version: sha256:e028de79e45c439076977e15d23966cb73b9f33b070e19347d5ccac266b65d24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Section not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T00:57:58.887Z to 2026-09-10T00:57:58.887Z Record version: sha256:b3118d92f29564b57225f28b3f7ab450f48bf4ab271a67aeacd7f03e3ff5e6f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 710-908-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/710/908/#15-scope-and-scope-exceptions) SEC content: no ##### [710-908-15-1](https://asc.understandingaccounting.org/asc/710/908/#710-908-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:57:58.887Z to 2026-09-10T00:57:58.887Z Record version: sha256:aa33697a6b57467584749720ae980d135da38362bf916056a5c2c6a13a4882db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Section not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T00:58:01.028Z to 2026-09-10T00:58:01.028Z Record version: sha256:ac1873507bd3de54aa5e0458b7aacc1e980fd292c0e4842dec5a8bd7f0526a28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 710-908-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/710/908/#25-recognition) SEC content: no ##### [710-908-25-1](https://asc.understandingaccounting.org/asc/710/908/#710-908-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:58:01.028Z to 2026-09-10T00:58:01.028Z Record version: sha256:76fbdabccb37fe5b894a508347edd55ae37aa1d76fb3b385ae3608ecfb8b1a19 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Section not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-10T00:58:04.296Z to 2026-09-10T00:58:04.296Z Record version: sha256:003548f9498ee199fd94d1ae09091c68d3f66796fd6b8b5592ab3d009541b627 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 710-908-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/710/908/#30-initial-measurement) SEC content: no ##### [710-908-30-1](https://asc.understandingaccounting.org/asc/710/908/#710-908-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:58:04.296Z to 2026-09-10T00:58:04.296Z Record version: sha256:eda8ae88506c0cf194614ba50fb33e009e898c1b378c0698a30572c22222fd4b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Section not used](https://asc.understandingaccounting.org/updates/page-1833002/).