GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2015

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 less an estimated salvage value, 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

Salvage values used for aircraft are 10% of the fair value, but as aircraft near the end of their useful lives, we update the salvage value estimates based on current market conditions and expected use of the aircraft. “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 (in millions):



	2015		2014
Current Liabilities:
Other accrued liabilities	$	368	$	343
Other Liabilities and Credits:
Deferred revenue	427		367
Other liabilities	19		20
Total	$	814	$	730

Revenue from Mileage Plan [Table Text Block]

Alaska’s Mileage Plan™ revenue included in the consolidated statements of operations (in millions):



	2015		2014		2013
Passenger revenues	$	267	$	246	$	208
Other-net revenues	329		295		256
Special mileage plan revenue^(a)	—		—		192
Total Mileage Plan revenues	$	596	$	541	$	656