v3.26.3
Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 2026
Revenue Recognition [Abstract]  
Disaggregation of Revenue
Passenger revenue is the most significant category in the Company's reported operating revenues, as outlined below:
Three Months Ended September 30,Nine Months Ended September 30,
(in thousands)2026202520262025
Scheduled service$387,182 $177,194 $1,136,942 $707,771 
Ancillary air-related charges372,776 295,548 1,075,965 963,700 
Loyalty redemptions17,490 21,402 58,832 57,331 
Total passenger revenue$777,448 $494,144 $2,271,739 $1,728,802 
The sale of Sunseeker Resort was completed on September 4, 2025. As such, only the revenues during the three and nine months ended September 30, 2025 are presented in the table below:

(in thousands)Three Months Ended September 30, 2025Nine Months Ended September 30, 2025
Rooms$4,009 $28,172 
Food and beverage3,553 21,280 
Other1,796 11,228 
Total resort revenue$9,358 $60,680 
Contract with Customer, Contract Asset, Contract Liability, and Receivable
The following table presents the activity of the co-brand credit cards and the loyalty programs as of the dates indicated:
Nine Months Ended September 30,
(in thousands)20262025
Balance at January 1$77,632 $80,711 
Points acquired from Sun Country as of May 1314,385 — 
Points awarded (deferral of revenue)(1)
65,312 58,560 
Points redeemed (recognition of revenue)(1)(2)
(59,408)(57,280)
Balance at September 30(3)
$97,921 $81,991 
(1)Includes issuance and redemption of Sun Country Rewards loyalty points after May 13, 2026.
(2)Revenue recognized from points redeemed includes points issued under the respective loyalty programs during the period and points that were included in the loyalty program liability at the beginning of the period. Allegiant's and Sun Country's loyalty programs are administered and accounted for separately.
(3) The current portion of the loyalty program liability represents the estimate of revenue to be recognized in the next 12 months based on historical trends, with the remaining balance reflected in noncurrent liabilities expected to be recognized into revenue in periods thereafter.

In October 2026, the Company entered into an addendum to the Affinity Agreement (the “Agreement”) with Bank of America, N.A. The Agreement extends the term through 2036 and modifies certain other terms. The Company will continue to allocate consideration received under the Agreement to the separately identifiable performance obligations using the estimated selling price allocation methodology described in the Summary of Significant Accounting Policies in the Company’s Annual Report on Form 10-K.