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Something happened with the delivery of the third Airbus A380 superjumbo of the Japanese airline All Nippon Airways (ANA). In disclosing the results of this, the manufacturer reports that it has booked a delivery of the world’s largest passenger aircraft during the month of October and this information is confirmed by the analysis of the Orders and Orders spreadsheet, available on the Airbus website itself. . ANA is the customer.
It turns out that the delivery took place only on paper, as the plane, which bears the license plate number JA383A, never left the Airbus factory on a direct flight to Japan. On the contrary, it remains quietly parked in Toulouse while the travel request does not return to levels that justify its use.
Initially, ANA planned to receive the plane in the middle of this year, but plans were quickly changed during the pandemic. The plane is used on the company’s flights to Hawaii, a very popular destination among the Japanese.
Paper-only delivery can serve a purely accounting purpose, allowing Airbus to recognize revenue from the sale of the aircraft in its balance sheet and thereby increase its profit. This type of accounting maneuver is permitted, depending on the terms contained in the contract and the accounting rules to which Airbus is subject.
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