{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/908/#25-recognition","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":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-908","subtopic_title":"Airlines","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"845-908-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_194789B5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When an airline exchanges take-off or landing slots with another airline, the slots acquired in the exchange are nonmonetary assets that shall be recorded in conformity with Topic <a altsource=\"GUID-CE3413F3-0B97-488D-A37C-5E87A505AA52.ditamap\" class=\"ditamap\">845</a>. See also Subtopic <a altsource=\"GUID-BED0AD02-7505-40B1-B5A2-13952DEFB3AE.ditamap\" class=\"ditamap\">908-350</a>. </span></span></div></div>","snippet":"When an airline exchanges take-off or landing slots with another airline, the slots acquired in the exchange are nonmonetary assets that shall be recorded in conformity with Topic 845. See also Subtopic 908-350.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:578efd4c7813299c33a8c5075865d6c498721d8d98ba35dbfc86dac9422e6931","downloaded_from":"2026-09-10T02:00:11.325Z","last_downloaded_at":"2026-09-10T02:00:11.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478551","source_sha256":"62d053f945333d13f0dfab7914dc5a8770156175bcf5f7899d5c2515a0955432"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c0fa02b4d9d830be9cc15931360b117836da88e480a938e139fa1e4b8fe992d","downloaded_from":"2026-09-10T02:00:11.325Z","last_downloaded_at":"2026-09-10T02:00:11.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478551","source_sha256":"62d053f945333d13f0dfab7914dc5a8770156175bcf5f7899d5c2515a0955432"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0db9f52de5b92a9e72ba0953c01ef74eb7bc8c9c2056d8dca5cac9a166508eb","downloaded_from":"2026-09-10T02:00:11.325Z","last_downloaded_at":"2026-09-10T02:00:11.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478551","source_sha256":"62d053f945333d13f0dfab7914dc5a8770156175bcf5f7899d5c2515a0955432"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0db9f52de5b92a9e72ba0953c01ef74eb7bc8c9c2056d8dca5cac9a166508eb","downloaded_from":"2026-09-10T02:00:11.325Z","last_downloaded_at":"2026-09-10T02:00:11.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478551","source_sha256":"62d053f945333d13f0dfab7914dc5a8770156175bcf5f7899d5c2515a0955432"}}