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NON-CONTROLLING INTERESTS (AS RESTATED) (Tables) | 9 Months Ended
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Sep. 30, 2022
Noncontrolling Interest [Abstract] |
Schedule of Calculation of Non-controlling Interests | The calculation of non-controlling interests was as follows:
| September 30, 2022 As Restated |  | December 31, 2021
Number of WUP common units held by Wheels Up(1) | 245,745,014 |  |  | 100.0 | % |  | 245,834,569 |  |  | 99.2 | %
Number of vested WUP profits interests attributable to non-controlling interests(2) | — | % |  | — | % |  | 2,045,995 |  |  | 0.8 | %
Total WUP common units and vested WUP profits interests outstanding | 245,745,014 |  |  | 100.0 | % |  | 247,880,564 |  |  | 100.0 | %
(1) WUP common units represent an equivalent ownership of Class A common stock outstanding. (2) Based on the closing price of Class A common stock on the last trading day of the period covered by this Form 10-Q/A, there would be 0 WUP common units issuable upon conversion of vested and unvested WUP profits interests outstanding as of September 30, 2022.

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