GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (TABLES)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Table Text Block]

Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives, which are as follows:



Aircraft and related flight equipment:
Boeing 737 aircraft	20 years
Bombardier Q400	15 years
Buildings	25-30 years
Minor building and land improvements	10 years
Capitalized leases and leasehold improvements	Shorter of lease term or estimated useful life
Computer hardware and software	3-5 years
Other furniture and equipment	5-10 years

“Related flight equipment” includes rotable and repairable spare inventories, which are depreciated over the associated fleet life unless otherwise noted.

Liabilities from Mileage Plan [Table Text Block]

Alaska’s Mileage Plan deferred revenue and liabilities on the consolidated balance sheets as of December 31 (in millions):



	2013		2012
Current Liabilities:
Other accrued liabilities	$	314	$	285
Other Liabilities and Credits:
Deferred revenue	323		428
Other liabilities	19		17
Total	$	656	$	730

Revenue from Mileage Plan [Table Text Block]

Alaska’s Mileage Plan revenue included in the consolidated statements of operations for the years ended December 31 (in millions):



	2013		2012		2011
Passenger revenues	$	208	$	183	$	201
Other-net revenues	256		209		195
Special mileage plan revenue^(a)	$	192	$	—	$	—
Total Mileage Plan revenues	$	656	$	392	$	396