SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Other Current Assets

Other current assets are summarized as follows:

	June 30, 2026 (unaudited)		December 31, 2025
Notes receivable	$	217,507	$	216,298
Prepaid expenses including prepayments for maintenance that has not yet been incurred	196,558		79,806
Financing receivable resulting from failed sale-leaseback transactions	35,025		37,740
Other	42,017		74,520
Other current assets	$	491,107	$	408,364

Schedule of Other Current Liabilities

Other current liabilities are summarized as follows:

	June 30, 2026 (unaudited)		December 31, 2025
Customer deposits and advanced payments	29,368		$	33,755
Tax liabilities	46,102		15,264
Other	13,616		13,183
Other current liabilities	$	89,086	$	62,202

Schedule of Cash and Noncash Related Activities

The cash and noncash related activities described above during the six months ended June 30, 2026 and 2025 are detailed below (unaudited):

	Six Months Ended June 30,
(in thousands)	2026		2025
Cost of modules and parts sold sourced from engines originally within leasing equipment	$	10,761	$	3,369
Transfers of engines from leasing equipment to inventory for manufacturing and sale	84,836		128,752
Transfers of inventory to leasing equipment for rebuilding and sale of engines	(169,408)		(159,997)
Total outflows related to manufacturing modules and parts - included in net cash used in operating activities	(511,156)		(313,998)
Cash received for assets sold sourced from leasing equipment - inflow included in net cash used in operating activities	18,890		43,011
Cash received for sales of leasing equipment that include components sourced from inventory - inflow included in net cash provided by investing activities	538,429		415,416
Cash paid for engine and aircraft inventory - outflow included in net cash used in operating activities	(356,665)		(25,715)