# ASC 845-908-05: Nonmonetary Transactions — Airlines — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/845/908/#05-overview-and-background)

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## ASC 845-908-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/845/908/#05-overview-and-background)

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##### [845-908-05-1](https://asc.understandingaccounting.org/asc/845/908/#845-908-05-1)

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This Subtopic provides accounting guidance for the exchange of take-off and landing slots for entities in the airline industry.