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.
Compliance Warning
This industry is considered high risk and may receive closer attention from tax authorities. Professional tax consultation is strongly recommended.
Common Challenges
ACMI Lease Accounting
Aircraft, Crew, Maintenance, Insurance — 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.
Our Solutions
Aircraft Lease System
Operating lease classification per PSAK 73 with expense recognition per block hour or monthly.
- Lease expense accurate
Freight Revenue Platform
Per-airway bill revenue with multi-currency and interline settlement automation.
- Accurate revenue per flight
Related Tax 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
Need Help with Air Freight Accounting?
Consult your bookkeeping and tax needs with our professional team. Free initial consultation.
Free Consultation via WhatsAppAir Freight Accounting Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
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 by qualified accounting professionals with clear documentation and traceable transaction data.
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