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NON-CONTROLLING INTERESTS (AS RESTATED) (Tables)
9 Months Ended
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 outstanding245,745,014 100.0 %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.