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ACQUISITIONS (Tables)
 3 Months Ended
Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]  
Schedule of Preliminary Purchase Price Allocation As of the date of acquisition, the total purchase price allocated to the Alante Air assets acquired and liabilities assumed according to their estimated fair values were as follows (in thousands):
Current assets$4,452 
Goodwill13,069 
Other assets22,048 
Total assets acquired39,569 
Total liabilities assumed(24,101)
Net assets acquired$15,468 
As of the date of acquisition, the total purchase price allocated to the Air Partner assets acquired and liabilities assumed according to their estimated fair values were as follows (in thousands):
Current assets$49,617 
Property and equipment, net2,012 
Operating lease right-of-use assets2,780 
Goodwill83,910 
Intangible assets20,921 
Restricted cash27,507 
Other assets1,686 
Total assets acquired188,433 
Total liabilities assumed(80,239)
Net assets acquired$108,194 
Schedule of Acquired Intangible Assets
The amounts allocated to acquired intangible assets and their associated weighted-average amortization periods, which were determined based on the period the assets are expected to contribute directly or indirectly to our cash flows, consist of the following:
Amount
(In thousands)		Weighted-Average Amortization Period
(Years)
Customer relationships$16,521 5.7
Backlog1,458 1.5
Trade name1,931 1.9
Developed technology1,011 5.8
Total acquired intangible assets$20,921 5.1
Schedule of Unaudited Pro Forma Summary of Operations
The accompanying unaudited pro forma summary represents the consolidated results of operations as if the 2022 acquisitions of Alante Air and Air Partner had been completed as of January 1, 2022. The unaudited pro forma financial results for 2022 reflect the results for the three months ended March 31, 2022, as well as the effects of pro forma adjustments for the transactions in 2022. The unaudited pro forma financial information includes the accounting effects of the acquisitions, including adjustments to the amortization of intangible assets and professional fees associated with the transactions. The pro forma results were based on estimates and assumptions, which we believe are reasonable but remain subject to adjustment. The unaudited pro forma summary does not necessarily reflect the actual results that would have been achieved had the companies been combined during the periods presented, nor is it necessarily indicative of future consolidated results (in thousands, except per share data).
Three Months Ended March 31,
2022
Net revenue$363,454 
Net loss$(87,689)
Net loss attributable to Wheels Up Experience Inc. $(87,313)
Net loss per share$(0.36)