JETBLUE AIRWAYS CORP responded to SEC staff comments on MD&A
Letter dated
2026-04-10; published on EDGAR 2026-05-22 — the
SEC releases comment letters only after the review closes.
We note your accounting policy disclosure on page 70 indicating that you depreciate aircraft over 25 years while using an estimated residual value of 20 percent, although also indicating that for "certain Airbus A320 airframes" you are using a longer period as part of your "capital-light growth" initiative, although without specifying the number of aircraft or the extended range being utilized for depreciation. You…
Evidence
Cited sections
Note 1 - Summary of Significant Accounting Policies, page 69
Direction
company to staff
Letter dated
2026-04-10
Published on edgar
2026-05-22
Reviewing
JetBlue Airways Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File Number 000-49728 Dear Ms. Dang and Mr. Hiller: On
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Leases, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned JETBLUE AIRWAYS CORP's accounting for MD&A
Letter dated
2026-03-31; published on EDGAR 2026-05-22 — the
SEC releases comment letters only after the review closes.
We note your accounting policy disclosure on page 70 indicating that you depreciate aircraft over 25 years while using an estimated residual value of 20 percent, although also indicating that for "certain Airbus A320 airframes" you are using a longer period as part of your "capital-light growth" initiative, although without specifying the number of aircraft or the extended range being utilized for depreciation. You…
Evidence
Cited sections
Note 1 - Summary of Significant Accounting Policies, page 69
Direction
staff to company
Letter dated
2026-03-31
Published on edgar
2026-05-22
Reviewing
JetBlue Airways Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File Number 000-49728 Dear Ursula Hurley: We have revi
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.