Airlines Revenue Recognition Task Force 

    AICPA Revenue Recognition Task Forces are charged with developing revenue recognition implementation issues that will provide helpful hints and illustrative examples for how to apply the new Revenue Recognition Standard.

    Task Force Members:

    • Dave Dickson, Ernst & Young LLP (Chair)
    • Rachel Bell, Virgin America
    • Stewart Bell, United
    • Chris Berry, Alaska Air Group
    • LeAnna Buchwald, JetBlue
    • Mike Carreon, American Airlines
    • Robert Gordon, Deloitte LLP
    • Craig Isakson, KPMG LLP
    • Leah Koontz, Southwest Airlines
    • Craig Meynard, Delta
    • Simon Whitehead, PricewaterhouseCoopers LLP
    • Eric Woodward, Skywest
    Staff Contact: Yelena Mishkevich,


    Revenue recognition implementation issues identified by the Airlines Revenue Recognition Task Force, when available, will be posted here.  Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).

    Issue # Description of Implementation Issue
    1 Regional contracts
    2 Joint venture revenue sharing agreements
    3 Passenger tickets – Breakage
    4 Ancillary services
    5 Interline transactions
    6 Loyalty (flown & sold miles)
    7 Cargo transactions
    8 Commissions and selling costs
    9 Maintenance power-by-the-hour services
    10 Taxes
    11 Change Fees
    12 Disclosures
    13 Ticket Level Performance Obligations
    14 Transition


    Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.

    Respondents should submit any comments including the implementation issue number to by the dates noted below:

    Issue # Comment Due Date

    The Airlines Revenue Recognition Task Force recommends the following AICPA products for current revenue recognition issues:

    A A A

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