Xbrl Assurance

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Independent Accountant’s Report on Applying Agreed-Upon Procedures

Evaluation of the completeness, accuracy and consistency of Adios! Airways Inc. XBRL Filing

Dear Ms. Queenan:

This agreed-upon procedures engagement was performed in accordance with the attestation standards of the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of [insert organization]. Consequently, we make no representation regarding the sufficiency of the procedures described in the Attachment either for the purpose for which this report was requested or for any other purpose.

[Describe limitations to the engagement]

[Describe who report is intended for]

Attachment

|Procedure |Finding | |Compare the accuracy, consistency, and |“Costs and Expenses [Abstract]” is not labeled in the XBRL Rendered Income Statement. | |correctness of financial statements in XBRL | | |instance document with 10–Q. | | |Compare the financial statements of XBRL |In the XBRL Rendered Income Statement, the “total passenger revenue” should be $6,707 million rather | |instance document with 10-Q to test the |than $6,706 million. | |accuracy and correctness of calculation. | | |Compare the financial statements of XBRL |In the XBRL Rendered Income Statement, “Affiliate Costs” with an amount of $776 million should be | |instance document with 10-Q to test the |replaced by the phase of contract carrier arrangements—regional affiliates with an amount of $777 | |accuracy and correctness of calculation. |million. | |Compare the financial statements of XBRL |In the XBRL Rendered Income Statement, The “Aircraft Rental and Landing Fees” should be the total amount| |instance document with 10-Q to test the |of “Other rentals & landing fees”, which is 473 million, and “Aircraft rental expense”, which is 340 | |accuracy and correctness of calculation. |million. So the amount should be $813 million rather than $812 million. | |Compare the financial statements of XBRL |In the XBRL Rendered Statement of Cash Flows The amount of “Payments to Acquire Property, Plant, and | |instance document with 10-Q to test the |Equipment is (1,377) million rather than 1,377 million. | |accuracy and correctness of calculation. | | |Compare the financial statements of XBRL |In the XBRL Rendered Statement of Cash Flows, “Proceeds from Sale of Property, Plant, and Equipment” is | |instance document with 10-Q to test the |(157) million rather than 156 million. | |accuracy and correctness of calculation. | | |Compare the financial statements of XBRL |In the XBRL Rendered Statement of Cash Flows, “Payments to Acquire Businesses, Net of Cash Acquired is | |instance document with 10-Q to test the |(1,261) million rather than 1,261 million....
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