{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/908/","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.","number":"720-908","topic":"720","title":"Airlines","area":"Expenses","paragraphs":7,"summary":"ASC 720-908 governs how airlines account for route developmental costs, preoperating costs, and certain maintenance/overhaul costs. The core rule is expense-as-incurred: because route expansion is a normal, recurring activity in a deregulated environment with uncertain recoverability, these costs may not be capitalized. It also addresses the direct expensing method for overhauls and the cost of repairing rotables.","concepts":["route developmental costs","preoperating costs","expense as incurred","overhaul costs","direct expensing method","rotables","airline industry","capitalization prohibition"],"categories":["Recognition","Industry-specific","Inventory and PP&E"],"level":"intermediate","topic_title":"Other Expenses","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-908-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51799527-161555\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/720/908/#720-908-25-1\" class=\"xref\">908-720-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n908-720-25-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebb2ca258736e3c728290cc8b9ac9914f6611ab6a6f0f042c98bb1d9c5d0a198","downloaded_from":"2026-09-10T01:09:26.801Z","last_downloaded_at":"2026-09-10T01:09:26.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478754","source_sha256":"26eeeef31e172a407594b1bd2d633399b07668fb10e9303ae33b0ac8a9a333e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a96938d1669d1034f41ba629e1d022e7dc7a69e8961e8fb2ddabb1ef7ee4f2df","downloaded_from":"2026-09-10T01:09:26.801Z","last_downloaded_at":"2026-09-10T01:09:26.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478754","source_sha256":"26eeeef31e172a407594b1bd2d633399b07668fb10e9303ae33b0ac8a9a333e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a13509b8a15594796313ddb948a022cf632121d90460879071a66041f0ca1542","downloaded_from":"2026-09-10T01:09:26.801Z","last_downloaded_at":"2026-09-10T01:09:26.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478754","source_sha256":"26eeeef31e172a407594b1bd2d633399b07668fb10e9303ae33b0ac8a9a333e2"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-908-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides accounting guidance for the following costs for entities in the airline industry:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/glossary/d/#developmental-costs\" class=\"term\" title=\"Developmental costs include those types of costs directly related to the development of new routes (or extension of existing routes), such as advertising and promotion expenses, related travel and incidental expenses, and expenses of regulatory proceedings.\"><span>Developmental costs</span></a>, including those directly related to the development of new routes</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/glossary/p/#preoperating-costs\" class=\"term\" title=\"Preoperating costs include flight crew training, maintenance training, prerevenue flight expenses, insurance, and depreciation. Preoperating costs relate directly to specific preoperating projects, such as the preparation for operation of new routes or integration of new types of aircraft.\"><span>Preoperating costs</span></a>, including initial preparation costs for a new route or new type of aircraft</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Overhaul costs using the direct expensing method.</div></li></ol></div></div>","snippet":"This Subtopic provides accounting guidance for the following costs for entities in the airline industry:\n(a) Developmental costs, including those directly related to the development of new routes\n(b) Preoperating costs, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dff234cd413fd60827a67129ebaae0dd6a80ee7bf73638d71afc314db19f6852","downloaded_from":"2026-09-10T01:09:28.531Z","last_downloaded_at":"2026-09-10T01:09:28.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478862","source_sha256":"30cecdee9718c8146aae51311856134e8d71ee4c0e8071fd97f8c45ecd513c87"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19924d2d13bcd1b248df99196022ef1fdbea54e776cbcf41e46dd218ac46316d","downloaded_from":"2026-09-10T01:09:28.531Z","last_downloaded_at":"2026-09-10T01:09:28.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478862","source_sha256":"30cecdee9718c8146aae51311856134e8d71ee4c0e8071fd97f8c45ecd513c87"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80a7f4d461a7312c4512036c428642ef7a058587977b96547ff318c7f3407f7f","downloaded_from":"2026-09-10T01:09:28.531Z","last_downloaded_at":"2026-09-10T01:09:28.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478862","source_sha256":"30cecdee9718c8146aae51311856134e8d71ee4c0e8071fd97f8c45ecd513c87"}},{"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":"720-908-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-3060249E-673F-40AD-9E76-2C4BEF56933D.ditamap\" class=\"ditamap\">908-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 908-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d760cb5deb6010257ad445e2753a1266ecbde4c1134c651ab69fce9589d92ebd","downloaded_from":"2026-09-10T01:09:31.012Z","last_downloaded_at":"2026-09-10T01:09:31.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477790","source_sha256":"4694ed1833d4be75df69140a73e972692c573440a58788831da2385fb0b75914"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4645f52cac3b0c48e26f6c2e6f2a5aa25d90f3bac142668075896924d18b0dca","downloaded_from":"2026-09-10T01:09:31.012Z","last_downloaded_at":"2026-09-10T01:09:31.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477790","source_sha256":"4694ed1833d4be75df69140a73e972692c573440a58788831da2385fb0b75914"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38ab6a2ddb979f24ebc3ba523b5647bcb73c63550457748620d06d94d04f4662","downloaded_from":"2026-09-10T01:09:31.012Z","last_downloaded_at":"2026-09-10T01:09:31.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477790","source_sha256":"4694ed1833d4be75df69140a73e972692c573440a58788831da2385fb0b75914"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Developmental Costs","paragraphs":[{"citation":"720-908-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_19273C57-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Because of the current deregulated environment and the uncertainty regarding the recoverability of route <a href=\"/glossary/d/#developmental-costs\" class=\"term\" title=\"Developmental costs include those types of costs directly related to the development of new routes (or extension of existing routes), such as advertising and promotion expenses, related travel and incidental expenses, and expenses of regulatory proceedings.\"><span>developmental costs</span></a>, such costs related to the preparation of operations of new routes shall not be capitalized. </span></span><span class=\"sfragment\" id=\"sfr_19273D53-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Route expansion or alteration has become a recurring activity among the airlines, and any related cost shall be considered a normal and recurring cost of conducting business. </span></span></div></div>","snippet":"Because of the current deregulated environment and the uncertainty regarding the recoverability of route developmental costs, such costs related to the preparation of operations of new routes shall not be capitalized. Ro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdd049abbda9315c07905a1dfb644dd6d5e47e04cc3eacf29d81455df1d6954c","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:785aba6e2a4d528a0b26790aea437d636eb97e6a9f7484b40653a28ca9420031","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}},{"block":null,"heading":"Preoperating Costs","paragraphs":[{"citation":"720-908-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_19273E31-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/p/#preoperating-costs\" class=\"term\" title=\"Preoperating costs include flight crew training, maintenance training, prerevenue flight expenses, insurance, and depreciation. Preoperating costs relate directly to specific preoperating projects, such as the preparation for operation of new routes or integration of new types of aircraft.\"><span>Preoperating costs</span></a> shall be expensed as incurred rather than capitalized. </span></span></div></div>","snippet":"Preoperating costs shall be expensed as incurred rather than capitalized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60df1707a0d33c4fe513858c2d37f197ef858abfecb15bed54739c5a63fa7500","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2303760398b31cea3bcb9eddf2260189eb6435aab7d1c5664ce00b2df247b3e","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}},{"block":null,"heading":"Overhaul Costs—Direct Expensing Method","paragraphs":[{"citation":"720-908-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph <a href=\"/asc/360/908/#360-908-25-2\" class=\"xref\">908-360-25-2</a> provides guidance on accounting methods for overhaul expenses. <span class=\"sfragment\" id=\"sfr_19273F0B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Most carriers recognize the cost of overhauls as expenses as they are incurred because, in the case of carriers with large fleets, such costs are relatively constant from period to period.</span></span></div></div>","snippet":"Paragraph 908-360-25-2 provides guidance on accounting methods for overhaul expenses. Most carriers recognize the cost of overhauls as expenses as they are incurred because, in the case of carriers with large fleets, suc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:854e46f020397fe272e49e45eb804d0f203910ef1d9b31bde54b2fc22acc80e3","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c993c41b718bb00e4730b3151be0128656af6295170b42af64f2bab9c9e8e1cb","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}},{"block":null,"heading":"Rotables","paragraphs":[{"citation":"720-908-25-4","para":"25-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_19273FE0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The cost of repairing rotables shall be charged to expense as it is incurred. See also guidance in paragraphs <a href=\"/asc/360/908/#360-908-35-2\" class=\"xref\">908-360-35-2</a> and <a href=\"/asc/360/908/#360-908-45-1\" class=\"xref\">908-360-45-1</a> concerning rotables. </span></span></div></div>","snippet":"The cost of repairing rotables shall be charged to expense as it is incurred. See also guidance in paragraphs 908-360-35-2 and 908-360-45-1 concerning rotables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a7b9675e764696af7a3953c56131d5965c4ce585552545bbcff16bd94e5be50","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:814806d489448f290cc9767b1d41fdd6a267754545c5909ebf8a782be2c9d72b","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ce8405724f491e03fb418f6d14e53f205c65dd44303f843ceb07b4bca8c909","downloaded_from":"2026-09-10T01:09:37.136Z","last_downloaded_at":"2026-09-10T01:09:37.136Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478656","source_sha256":"686a91a80f7df9ff70f6f5a78a104d7136771b2a71475d96b73c196986c30769"}}],"enrichment":{"summary":"ASC 720-908 governs how airlines account for route developmental costs, preoperating costs, and certain maintenance/overhaul costs. The core rule is expense-as-incurred: because route expansion is a normal, recurring activity in a deregulated environment with uncertain recoverability, these costs may not be capitalized. It also addresses the direct expensing method for overhauls and the cost of repairing rotables.","key_points":["The Subtopic covers developmental costs (including those directly related to developing new routes), preoperating costs (including initial preparation for a new route or new aircraft type), and overhaul costs under the direct expensing method (720-908-05-1).","Route developmental costs related to preparing operations of new routes shall not be capitalized because deregulation makes recoverability uncertain and route expansion or alteration is a normal, recurring cost of doing business (720-908-25-1).","Preoperating costs shall be expensed as incurred rather than capitalized (720-908-25-2).","Under the direct expensing method most carriers expense overhaul costs as incurred, since for large fleets such costs are relatively constant period to period; accounting method alternatives are in 908-360-25-2 (720-908-25-3).","The cost of repairing rotables shall be charged to expense as incurred, with related guidance at 908-360-35-2 and 908-360-45-1 (720-908-25-4).","Scope follows the airline Overall Subtopic scope in Section 908-10-15 (720-908-15-1)."],"categories":["Recognition","Industry-specific","Inventory and PP&E"],"audience_level":"intermediate","student_note":"This is a bright-line \"no capitalization\" rule: airlines cannot defer start-up-type route and preoperating costs even though they expect future benefits. 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