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NON-CONTROLLING INTERESTS (Tables)
9 Months Ended
Sep. 30, 2024
Noncontrolling Interest [Abstract]  
Schedule of Calculation of Non-controlling Interests
The calculation of Non-controlling interests was as follows:
September 30, 2024December 31, 2023
Number of WUP common units held by Wheels Up(1)
697,811,664 100.0 %696,856,131 100.0 %
Number of vested WUP profits interests attributable to non-controlling interests(2)
— — %— — %
Total WUP common units and vested WUP profits interests outstanding697,811,664 100.0 %696,856,131 100.0 %
(1) WUP common units represent an equivalent ownership of Common Stock outstanding.
(2) Based on the closing price of Common Stock on the last trading day of the period covered by this Quarterly Report, there would have been no WUP common units issuable upon conversion of vested and unvested WUP profits interests outstanding as of September 30, 2024.