Posts: 241
Joined: Fri Jul 11, 2003 5:56 am

Airline Balance Sheets

Sun Jul 29, 2007 10:22 am

I'm a CGA student in Canada and interested in gaining more understanding of airline financials, specifically the balance sheet accounts at the GL account level with regard to long-term assets and loyalty programmes.

My curiosity is mostly around how the GL accounts are typically set up for Property, Plant & Equipment and the amortization schedules of those assets. In addition, I would like some insight into how the liabilites are set up for mileage programmes and what some of the issues are around accounting for them.

Responses here are fine, but I would preferably like to chat online with someone familiar with general accounting practices and structures in the airline industry.



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