codification structure

ASC 280-908 is the airlines-industry subtopic of the segment reporting topic, but it contains no substantive guidance — its Overview/Background, Scope, and Other Presentation Matters sections are all marked "Section not used." Airlines therefore apply the general segment reporting requirements of ASC 280-10 (operating segments, aggregation criteria, reportable segment thresholds, and entity-wide disclosures) without any airline-specific modification in this subtopic.

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.