SEC comment letter
SEC correspondence
SEC staff questioned Frontier Group Holdings, Inc.'s accounting for leases
Letter dated 2026-03-17; published on EDGAR 2026-09-29 — the SEC releases comment letters only after the review closes.
We note your disclosure indicating that you consider all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash and cash equivalents, although also indicating that “items with maturities greater than three months” that are readily convertible to known amounts of cash (including money market funds and time deposits) are also reported as cash and cash…
Evidence
- Cited sections
- Note 1 - Summary of Significant Accounting Policies Cash and Cash Equivalents, page 94, Note 8 - Operating Leases Aircraft Rent Expense and Maintenance Obligations, page 108
- Direction
- staff to company
- Letter dated
- 2026-03-17
- Published on edgar
- 2026-09-29
- Reviewing
- Frontier Group Holdings, Inc. Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 18, 2026 File No. 001-40304 Dear James G. Dempsey: We have li
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Leases
- 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.