No. First, it would appear on the P&L, not the balance sheet. Second, a few million bucks is a rounding error when you're dealing with $19.1 billion of expenses.

My guess is that there is significant breakage in the compensation vouchers anyway. I wouldn't be surprised if fewer than half were ever redeemed. Moreover, it's not like UA is paying out cash -- they're offering dollars off future purchases. Roll that all together and it becomes a giant non-item, certainly not worth itemized disclosure.

Filed just over a week ago, for some light reading: http://www.sec.gov/Archives/edgar/da...82991z10-k.htm