Airline sectorBased on the survey, the average expected percentage increase in total assets and total liabilities for the airline sector was 20% and 30%,respectively.However, within the sector, the range of the expected percentage increase in total assets was 6% to 41% and the range of the expected percentage increase in total liabilities was even wider. The main factor for driving such a wide range is business model of an airline. If the business practice of an airline is to extensively use leases previously classified as operating leases under the legacy leases standard for its fleet, then the expected increase in total assets and total liabilities would be much more significant considering the fact that an aircraft is such a high value assets.