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COVID-19 (Notes)
 3 Months Ended
Mar. 31, 2021
Unusual or Infrequent Items, or Both [Abstract]  
Unusual or Infrequent Items, or Both, Disclosure [Text Block] Impact of the COVID-19 Pandemic
The rapid spread of COVID-19 and the related government restrictions, social distancing measures, and consumer fears have impacted flight loads, resulted in unprecedented cancellations of bookings and substantially reduced demand for new bookings throughout the airline industry. Starting in March 2020, the Company experienced a severe reduction in air travel, which continued through the first quarter of 2021. Demand in the foreseeable future will continue to be affected by fluctuations in COVID-19 cases, hospitalizations, deaths, treatment efficacy and the availability of vaccines. The Company is continuously reevaluating flight schedules and adjusting capacity based on demand trends.

On December 27, 2020, the Consolidated Appropriations Act, 2021 (the "Payroll Support Program Extension") was signed into law. This Payroll Support Program Extension provides an additional $15.0 billion in support to the airline industry. On January 15, 2021, the Company through its airline operating subsidiary Allegiant Air, LLC entered into a Payroll Support Program Extension Agreement (the “PSP2”) with the Treasury under the Payroll Support Program Extension. The Company received two installments of $45.9 million each in January and March 2021 for a total of $91.8 million under the Payroll Support Program Extension. The funds were used exclusively for wages, salaries and benefits.

During 2020, the Company made significant progress on strengthening its liquidity by suspending all stock buybacks and dividends; executives temporarily reducing their salaries by 50 percent and temporarily foregoing cash compensation of Board members; enacting a hiring freeze and offering voluntary leave; eliminating cash bonuses; suspending all non-essential capital expenditures including, but not limited to, Sunseeker Resorts, Teesnap and Allegiant Nonstop family entertainment centers; and extending payment terms and renegotiating contracts with vendors.

Given the Company's efforts to conserve and raise liquidity and the Company's assumptions about the future impact of COVID-19 on travel demand, which could be materially different due to the inherent uncertainties of the current operating environment, the Company expects to meet its cash obligations as well as remain in compliance with the debt covenants in its existing financing agreements for the next 12 months based on its current level of unrestricted cash and short-term investments, its anticipated access to liquidity and tax refunds, and projected cash flows from operations.
Special Charges

The table below summarizes special charges recorded during the three months ended March 31, 2021.
Three Months Ended March 31,
(in thousands)20212020
Operating$1,738 $166,098 
Non-operating— 6,802 
Total special charges$1,738 $172,900 

Additional detail for the $1.7 million of total special charges for the three months ended March 31, 2021 appears below:

•$1.2 million resulting from the accelerated retirements of two airframes and three engines
•$0.5 million related to an impairment loss on a building in Chesterfield, Missouri associated with the Allegiant Nonstop family entertainment line of business.

In the first quarter 2020, the onset of COVID-19 triggered an impairment review of long lived assets and a non-cash impairment charge of $163.4 million was recognized. The Company also identified $9.5 million of expenses, primarily comprised of salary and benefits, that were unique and specific to COVID-19.
Restructuring and Related Activities Disclosure [Text Block]
Special Charges

The table below summarizes special charges recorded during the three months ended March 31, 2021.
Three Months Ended March 31,
(in thousands)20212020
Operating$1,738 $166,098 
Non-operating— 6,802 
Total special charges$1,738 $172,900 

Additional detail for the $1.7 million of total special charges for the three months ended March 31, 2021 appears below:

•$1.2 million resulting from the accelerated retirements of two airframes and three engines
•$0.5 million related to an impairment loss on a building in Chesterfield, Missouri associated with the Allegiant Nonstop family entertainment line of business.

In the first quarter 2020, the onset of COVID-19 triggered an impairment review of long lived assets and a non-cash impairment charge of $163.4 million was recognized. The Company also identified $9.5 million of expenses, primarily comprised of salary and benefits, that were unique and specific to COVID-19.