I'm choosing to see it this way:
$5 mill profit, minus $46 mil in integration costs, plus $20 mill unrealized fuel hedge gains. This leaves out the more purely financing and accounting issues.
So, that's a $15 million loss, but you paid for $46 million worth of integration that is presumably a nonrecurring cost. I think that's close to break even. I really have no idea what to do with an 'unrealized' gain, but since it's related to fuel, I figure it's close enough to operational, even if it's just a financial instrument.