Accounting & Bookkeeping ยท KBLI 49500

Air Freight Accounting

Air freight companies manage cargo aircraft through lease schemes, global route networks, and ground handling at dozens of airports. Arunika Consulting helps cargo airlines prepare accurate PSAK-compliant books.

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What usually goes wrong

  • ACMI Lease Accounting

    Aircraft, Crew, Maintenance, Insurance โ€” operating lease classification and expense recognition.

  • Global Route Revenue

    International air waybill revenue in multi-currency with interline billing between airlines.

  • Ground Handling Cost Allocation

    Landing, parking, handling fees across dozens of airports allocated per flight.

What we do

  1. 01

    Aircraft Lease System

    Operating lease classification per PSAK 73 with expense recognition per block hour or monthly.

    • Lease expense accurate
  2. 02

    Freight Revenue Platform

    Per-airway bill revenue with multi-currency and interline settlement automation.

    • Accurate revenue per flight

Related regulations

  • PSAK 73

    Leases

    Cargo aircraft lease accounting (dry lease, ACMI wet lease)

  • PSAK 16

    Fixed Assets

    Cargo aircraft capitalization with component approach 15-25 years

  • PSAK 72

    Revenue

    Air freight revenue recognition per airway bill with various incoterms

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

What is ACMI vs dry lease for cargo aircraft?

ACMI (Aircraft, Crew, Maintenance, Insurance) or wet lease: lessor provides aircraft + crew + insurance + maintenance. Recorded as operating lease expense per block hour. Dry lease: lessee only rents aircraft, provides own crew. ACMI is dominant in air cargo.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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