Every cent that moves in this game is a ledger entry: categorized, time-stamped, and carrying a memo with the operational detail: litres of fuel, passenger counts, the maintenance ratio that priced the bill. The finance pages are three views of that single source of truth.
Bank Account: the raw ledger#
The Bank Account page is the transaction journal, newest first, each row with the server's running balance. Category chips filter it (passenger revenue, fuel, salaries, leasing, and every other account), and clicking a flight's rows opens the full cost cluster of that departure: fuel, landing fee, ATC, handling, service, against its revenue. When a number on any other page looks wrong, this is where you prove it.
Accounts: the chart of accounts#
The Accounts page rolls the same ledger up into lifetime balances over a numbered chart of accounts: 5xxx earnings, 6xxx expenses, 7xxx financial items, two columns footing to a lifetime profit or loss. Click any account to drill into its postings.
The income statement#
Books close every period, by default weekly (your world may differ), and the Income Statement shows the classic airline ladder:
| Line | What it adds or removes |
|---|---|
| Revenue | Passenger and cargo revenue |
| Adjusted EBITDA | minus operating costs: fuel, handling, service, maintenance, salaries, training, marketing, leasing, landing and ATC fees |
| EBITDA | plus/minus exceptional items: compensation, aircraft sales, severance, miscellaneous |
| EBIT | minus depreciation of owned aircraft |
| EBT | plus/minus financial items, chiefly loan interest |
Each line shows Current, Last and Previous period, the change percentage, and a lifetime Total; the aggregate rows carry margin percentages. Exceptional lines stay visible even at zero so the second EBITDA figure always explains itself. The period picker pages back through history, and clicking any line drills into the ledger postings behind it.
Timing rules worth knowing#
- Revenue lands on arrival. Booked revenue is recognized when the flight completes. A cancelled flight recognizes nothing and books passenger compensation instead, at a premium over the fares paid.
- Depreciation is weekly and owner-side. Owned airframes lose book value each period on a declining balance, by default 6% per year (your world may differ), on the owner's books even when the tail is leased out to someone else.
- Not everything is profit or loss. Security deposits, loan principal, aircraft purchases and capital injections move cash but never touch the income statement; they live on the balance sheet, which the Balance Sheet page keeps in exact accounting identity (assets = liabilities + equity).
Your financial rating (margins, cash runway, leverage, interest cover) is computed from these same numbers. The pieces that generate the biggest lines have their own articles: Loans & leverage and Lease obligations.