This document provides information about Delta Airlines and Singapore Airlines in 1993. It notes that Delta Airlines had annual revenue of $12 billion in 1993 and was the third largest airline in the US, operating flights to 33 countries. Singapore Airlines was the largest private sector in Singapore in 1993, operating routes to 70 cities in 40 countries with operating revenue of $3.1 billion, which would have made it the seventh largest airline in the US. The document also discusses depreciation, why airlines use different depreciation methods, operating leases versus capital leases, and provides a comparative analysis of assets, long-term debt, and depreciation expenses between the two airlines in 1993.