Airline Accounting
Airlines have the most complex accounting: Air Traffic Liability, aircraft leases, engine overhaul provision, fuel hedging, and frequent flyer program liability. Arunika Consulting helps airlines prepare 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
ATL
Tickets sold but not flown — unearned revenue until passenger flies.
Aircraft Lease
Majority of fleet leased — operating vs finance classification.
Engine Overhaul
$3-8M per engine every 5-8 years — must be reserved.
Our Solutions
ATL Revenue
Auto recognition at departure with breakage for expired tickets.
- Accurate revenue
Lease Classification
Operating vs finance lease per PSAK 73.
- Correct balance sheet
Related Tax Regulations
PSAK 73
Leases
Aircraft operating/finance leases
PSAK 72
Revenue
Air Traffic Liability — tickets sold but not yet flown
PSAK 16
Fixed Assets
Engine overhaul and rotable spare parts
Need Help with Airline Accounting?
Consult your bookkeeping and tax needs with our professional team. Free initial consultation.
Free Consultation via WhatsAppAirline 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 Air Traffic Liability?
ATL is liability from tickets paid but flights not taken. Recorded as unearned revenue. At flight check-in, reclassified to revenue. Expired tickets recognized as breakage.
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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