The A380s were already hugely written down during the industrial issues back when AJ shut the company down and froze pays mark 1 a few years back, that was definitely a manufactured loss. I would be interested to see how much more they had to wiggle with this full year release. The fact that debt has been increased quite significantly in two years is the issue, I doubt either last years or this loss were manufactured, the accounting pointers are different. I remember the point being made when they used the A380 depreciation to help fight unions, that it may hinder its use for actual tax purposes later.