Bottom Of Aircraft Carrier

Bottom Of Aircraft Carrier - Loren B. Thompson is Chief Operating Officer of the non-profit Lexington Institute and Chief Executive Officer of Source Associates, a for-profit consultancy. Prior to holding his current positions, he was Deputy Director of the Security Studies Program at Georgetown University and taught graduate-level courses in strategy, technology and media affairs at Georgetown.

He has also taught at Harvard University's Kennedy School of Government. This article first appeared earlier this year. Nimitz-class carriers of the type that dominate the current fleet, like the Ford-class carriers that will replace them, are the biggest warships ever built.

Bottom Of Aircraft Carrier

They have 25 decks standing 250 feet in height, and displace 100,000 tons of water. With hundreds of watertight compartments and thousands of tons of armor, no conventional torpedo or mine is likely to cause serious damage.

How Would The Recovery Work?

And because carriers are constantly moving when deployed at up to 35 miles per hour -- fast enough to outrun submarines -- finding and tracking them is difficult. Within 30 minutes after a sighting by enemies, the area within which a carrier might be operating has grown to 700 square miles;

after 90 minutes, it has expanded to 6,000 square miles. Carriers typically deploy as part of a "carrier strike group" that includes multiple guided-missile warships equipped with the Aegis combat system. Aegis is the most advanced air and missile defense system in the world, capable of defeating every potential overhead threat including ballistic missiles.

It is linked to other offensive and defensive systems on board U.S. surface combatants that can defeat submarines, surface ships and floating mines, or attack enemy sensors needed to guide attacking missiles. In combination with the carrier air wing, these warships can quickly degrade enemy systems used to track the strike group.

Carrier strike groups often include one or more stealthy attack subs capable of defeating undersea and surface threats. The U.S. Navy Nimitz-class aircraft carriers are among the largest ships in the world (SF Fig. 2.4). Each ship is over 75 meters (m) at its widest point and is over 325 m long.

Could China Recover The Plane?

A Nimitz-class carrier turned up on its stern, or back end, would be taller than the Eiffel Tower! These ships are so large, they contain shopping malls for the crew members living aboard. Even more impressive, a Nimitz-class carrier weighs about 99,000,000 kilograms (99,000 metric tons), but is able to float on water!

The Navy could use another ship to do the same job, as long as it has the ability to carry an underwater vehicle like CURV-21, which would be used to connect a cable from the ship to the airplane.

The ship would also need to have a crane strong enough to lift the wreck off the ocean floor, probably one capable of lifting at least 100 tons. Additionally, the ship would most likely need a large open deck so the wreckage could be placed there.

On Jan. 29, the Japanese Coast Guard posted a notice informing mariners of ongoing salvage operations in an area in the northern part of the South China Sea. The notice said salvage operations at a particular latitude and longitude would continue "until further notice."

The Navy's initial statement said three of the sailors injured in the crash had been evacuated to Manila for medical treatment. The Japanese Coast Guard's notice said the salvage location was about 320 miles from Manila — which is well within range of the Vinson's Osprey tilt-rotor aircraft that would have transported the injured sailors from the carrier to the Philippine capital.

U.S. aircraft carriers are equipped with extensive active and passive defenses for defeating threats such as low-flying cruise missiles and hostile submarines. These include an array of high-performance sensors, radar-guided missiles and 20 mm Gatling guns that shoot 50 rounds per second.

The carrier air wing of 60+ aircraft includes a squadron of early-warning radar planes that can detect approaching threats (including radar periscopes) over vast distances and helicopters equipped for anti-submarine, anti-surface and counter-mine warfare. All of the carrier's defensive sensors and weapons are netted together through an on-board command center for coordinated action against adversaries.

Although there has been much speculation about emerging threats to aircraft carriers, the Navy invests heavily in new offensive and defensive technologies aimed at countering such dangers. The most important advance of recent years has been the netting together of all naval assets in an area so that sensors and weapons can be used to maximum effect.

Initiatives like the Naval Integrated Fire Control - Counter Air program link together every available combat system in a seamless, fast-reacting defensive screen that few adversaries can penetrate. Numerous other advances are being introduced, from the penetrating recon capabilities of stealth fighters to shipboard jamming systems to advanced obscurants that confuse the guidance systems of homing missiles.

Reached by phone, an executive with Volstad Maritime, which owns the Grand Canyon II, said the ship was not involved in the Navy's F-35 rescue effort. It is currently leased to an energy company and is working in oil and gas fields off Thailand.

The U.S. Navy's Japan-based Seventh Fleet directed questions about the notice to the Japanese Coast Guard, which said last week that the U.S. National Geospatial-Intelligence Agency had requested that the warning be posted. A spokeswoman for the agency, which is part of the Defense Department, directed queries about that notice back to the Navy.

We don’t know, but it’s not outside the realm of possibility, given that China has already displayed underwater remote-operated vehicles of its own. The real question would be: Can the Chinese vehicles function at the same depth as the American ones?

The Navy has said little publicly since then about the incident. In response to questions from The New York Times, the Navy's Seventh Fleet said last week that the service had "begun mobilizing units that will be used to verify the site and recover" the F-35 involved in the crash.

It was only after a Twitter user posted video of the crash on Feb. 6 that Navy officials acknowledged that the jet had slammed into the rear of the flight deck before skidding the length of the ship and falling into the ocean.

The cost issue is a duck. It only costs a fraction of one-percent of the federal budget to build, operate and sustain all of the Navy's carriers -- and nobody has offered a credible alternative for accomplishing U.S.

military objectives in their absence. Critics say carriers are more expensive than they seem because an accurate accounting would include the cost of their escort vessels, but the truth of the matter is that the Navy would need a lot more of those warships if it had to fight conflicts without carriers.

Large-deck, nuclear-powered aircraft carriers are the signature expression of American military power. No other combat system available to U.S. warfighters come close to delivering so much offensive punch for months at a time without requiring land bases near the action.

As a result, the ten carriers in the current fleet are in continuous demand from regional commanders -- so much so that extended overseas combat tours are becoming the norm. During last year's deepwater helicopter rescue, a Maryland-based company called Phoenix International provided support on the Grand Canyon II.

A Phoenix executive reached by phone declined to comment on whether the company was involved in the current F-35 rescue effort. Given that the F-35 crashed with a full aircraft carrier strike group in the vicinity, it is possible that the Navy has left a smaller escort warship, like a destroyer, to watch over the crash site.

However, the Pentagon brushed off the idea that the Navy was in a race with its Chinese counterpart to pull the ship off the seafloor. The vulnerability issue is harder to address because putting 5,000 sailors and six dozen high-performance aircraft on a $10 billion warship creates what military experts refer to as a very "lucrative" target.

Taking one out would be a big achievement for America's enemies, and a big setback for America's military. However, the likelihood of any adversary actually achieving that without using nuclear weapons is pretty close to zero.

It isn't going to happen, and here are the reasons why. The aircraft carrier is able to float on water because the bottom of the ship, the hull, is designed to displace a large amount of water.

The volume of water that the ship displaces weighs more than the weight of the entire ship. The buoyant force of the water is greater than the gravitational force of the aircraft carrier. "I think you can understand we're taking all the appropriate planning that we need to salvage our aircraft and we're going to recover it in a timely manner, as we've done in the past," John F. Kirby, the

chief Pentagon spokesman, said at a news conference on Monday. "So I think any question about being in some sort of competition to recover what is in fact our property is speculative at best." Although U.S.

aircraft carriers are protected by the most potent, multi-layered defensive shield ever conceived, they do not take chances when deployed near potential adversaries. Their operational tactics have evolved to minimize risk while still delivering the offensive punch that is their main reason for existing.

For instance, a carrier will generally not operate in areas where mines might have been laid until the area has been thoroughly cleared. It will tend to stay in the open ocean rather than entering confined areas where approaching threats are difficult to sort out from other local traffic.

It will keep moving to complicate the targeting challenge for enemies. It will also use links to other joint assets from the seabed to low-earth orbit to achieve detailed situational awareness. Photos and videos that appeared to have been taken aboard the Vinson have been posted on social media.

Public affairs officers said that some of the images — such as one of the F-35 on the ocean surface — were authentic. "There is an ongoing investigation into both the crash and the unauthorized release of the shipboard video footage," said Cmdr.

Zach Harrell, a spokesman for Naval Air Forces. WASHINGTON — On Jan. 24, one of the U.S. Navy's most expensive warplanes crashed as it tried to land on an aircraft carrier and sank to the bottom of the South China Sea.

The $94 million F-35 Joint Strike Fighter is now the subject of a salvage operation. The bottom line on aircraft carrier survivability is that only a handful of countries can credibly pose a threat to America's most valuable warships, and short of using nuclear weapons none of those are likely to sink one.

Although the Navy has changed its tactics to deal with the proliferation of fast anti-ship missiles and the growing military power of China in the Western Pacific, large-deck aircraft carriers remain among the most secure and useful combat systems in America's arsenal.

With the unlimited range and flexibility afforded by nuclear propulsion, there are few places they can't go to enforce U.S. interests. And at the rate the Navy is investing in new warfighting technologies, that is likely to remain true for many decades to come.

Nobody really doubts the utility of large-deck carriers. There's nothing else like them, and the United States is the only nation that operates a fleet big enough to keep three or more carriers continuously deployed at all times.

However, two issues have come up over and over again since the Cold War ended that have led at least some observers to question why carriers are the centerpiece of America's naval fleet. One concern is that they cost too much.

The other is that they are vulnerable to attack. In a statement issued on the day of the incident, the Navy said seven sailors had been injured when the jet suffered a "landing mishap" on the aircraft carrier, the Carl Vinson.

It did not mention that the plane had ended up in the ocean. According to Navy documents, the service can lift a wrecked airplane from as deep as 20,000 feet by using a remote-operated vehicle the Navy calls CURV-21.

Weighing more than three tons, the box-shaped underwater drone can be deployed from the deck of a Navy salvage ship or a commercial vessel and controlled by technicians on the surface via a cable.

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C 48 Aircraft

C 48 Aircraft - Copyright © 2021-2023 aircraft-database.com. Data is published under the terms of the ODC-By 1.0 license. Website source code is published under the terms of the MIT license. Under the Globemaster III Sustainment Program contract, Boeing is fully responsible and accountable for total weapon system availability executing program management, sustaining logistics, material and equipment management, sustaining engineering and depot-level aircraft maintenance.

On-site base support includes personnel for base management and operations support, field services and engineering technical support and 24/7 base supply support for spares. Boeing provides comprehensive C-17 Globemaster III training solutions for aircrews and loadmasters with advanced simulation, courseware and computer-based training.

C 48 Aircraft

C-17 operators can practice the complete range of tasks required for tactical military airlift operations and humanitarian missions, along with rehearsal of other scenarios such as aerial refueling and emergency procedures. A high-wing, four-engine, T-tailed military transport aircraft, the multi-service C-17 can carry large equipment, supplies and troops directly to small airfields in harsh terrain anywhere in the world.

Train The Way You Operate

The massive, sturdy, long-haul aircraft tackles distance, destination and heavy, oversized payloads in unpredictable conditions. It has delivered cargo in every worldwide operation since the 1990s. Boeing has partnered with the U.S. Air Force on C-17 sustainment since the delivery of the first aircraft in 1993. With a focus on high performance at an affordable cost, Boeing provides sustainment and maintenance for global C-17 customers in eight allied countries.

The C-17 fleet has a best-in-class combined dollar per flight hour and mission capable rate, performing at the highest level of readiness worldwide. Scale: 1/48Parts: 379Length: 16”Wingspan: 23.8” - Painting and assembly required- Photo-etched parts for ladder, safety harness and intake grill- Clear parts - Film instrument panel- 13 sprues and 3 rubber tires- Decals- 2 die cast main landing gear struts- Slide-molded left and right fuselage - Finely detailed 2x  R-1830-90C ""Twin Wasp"" 14-cylinder radial engines - Slide-molded air scoops and dust filters - Detailed landing gear and cockpit- Sleeping berth seats on passenger cargo as separate parts - One-piece cargo floor rendered in fine detail- Optional position flaps- Illustrated instructions

Currently, 275 C-17s operate around the world. The aircraft's largest customer is the United States Air Force, with 223 at 12 bases. Outside of that country, the United Kingdom, Australia, Canada, Kuwait, Qatar, the United Arab Emirates, India and the 12-nation Strategic Airlift Capability all operate the C-17 Globemaster III.

The Douglas C-48 was the designation given to 36 Pratt & Whitney-powered DC-3s impressed by the USAAF after the Japanese attack on Pearl Harbor. They were a mix of aircraft already in service (28 aircraft) and aircraft still in production (8 aircraft), and had quite a mix of facilities, including three with only ten seats that were used as staff transports.

Another six Pratt & Whitney aircraft were impressed as C-52s, and two as C-68s.

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Bofors Anti Aircraft Gun

Bofors Anti Aircraft Gun - The prototype was completed and fired in November 1931, and by the middle of the month it was firing strings of two and three rounds. Changes to the feed mechanism were all that remained, and by the end of the year it was operating at 130 rounds per minute.

Continued development was needed to turn it into a weapon suitable for production, which was completed in October 1933. Since acceptance trials had been passed the year before, this became known as the 40 mm akan M/32.

Bofors Anti Aircraft Gun

Most forces referred to it as the Bofors 40 mm L/60, although the barrel was actually 56.25 calibers in length, not the 60 calibers that the name implies. The first version of the 40 mm the Navy ordered was intended for use on submarines, where the larger caliber allowed the gun to be used for both AA and against smaller ships.

Major Success In The Usa

The barrel was shorter at 42 calibers long, with the effect of reducing the muzzle velocity to about 700 m/s (2,300 ft/s). When not in use, the gun was pointed directly up and retracted into a waterproof cylinder.

The only known submarines that used this arrangement were the Sjölejonet class boats. The guns were later removed as the subs were modified with streamlined conning towers. The British Army had first examined the weapon when they received a number of Polish-built examples in 1937 for testing, known as the QF 40 mm Mark I (QF standing for "Quick Firing"), or Mark I/2 after a minor change.

to the flash hider. A license was acquired and the gun was converted from metric to imperial measurements. They also made numerous changes to the design to make it more suitable for mass production, as the original Bofors design was intended to be hand-assembled, and many parts were labeled "file to fit on assembly", requiring many man-hours of work.

to complete. When a system gets it right, it becomes a classic. For anti-aircraft guns, the standard is arguably the 40mm Bofors. It packed a punch – about two and a half ounces of high explosives as used by the United States.

Our Global Presence

But this was not an American-designed weapon. Bofors is actually a Swedish company, and Sweden was neutral in World War II. The gun is still produced today, and is still seeing action. In spite of the successful development, the Swedish Navy changed its mind and decided it needed a smaller hand-swung weapon of 13 mm-25 mm size, and tested various designs from foreign suppliers.

With the 40 mm well along in development, Bofors offered a 25 mm version in 1932, which was eventually selected as the 25 mm akan M/32. The mounting Mark V (Mark VC for Canadian built examples) for the 20 mm Oerlikon and QF 2 pounder guns was also adopted initially as an interim mount for the Bofors.

It was a single barreled mounting with hydraulic power, and was known as the Boffin. The Swedish Navy purchased a number of 2 pounder Pom-Poms from Vickers as anti-aircraft guns in 1922. The Navy approached Bofors about the development of a more capable replacement.

Bofors signed a contract in late 1928. Bofors produced a gun that was a smaller version of a 57 mm (6-pounder) semi-automatic gun developed as an anti-torpedo boat weapon in the late 19th century by Finspong.

The Big Breakthrough

Their first test gun was a re-barreled Nordenfelt version of the Finspong gun, to which was added a semi-automatic loading mechanism. Foreign sales started, as they had in the past, with the Netherlands and the United Kingdom.

In November 1953 it was accepted as the NATO standard anti-aircraft gun, and was soon produced in the thousands. The L/70 was also used as the basis for a number of SPAAGs, notably the U.S. Army's proposed M247 Sergeant York.

Breda (now Oto Melara) of Italy uses Bofors 40 mm L/70 gun in its anti-aircraft weapon systems Type 64, Type 106, Type 107, Type 564 and Type 520. Also they have developed a CIWS system named DARDO for the Italian

Army and Navy. A newer development from Breda, the Fast Forty (essentially a DARDO gun mount with twin 40mm/L70 guns), has nearly doubled the rate of fire to 450 rpm (7.5 rounds per second) (2 × 450 in twin mount), normally equipped

Mm L/

with a 736 round magazine and a dual feed mechanism for naval use. The Bofors 40mm saw action from land and sea mounts. The land versions were usually single mounts, but twin mounts were also used in vehicles like the M42 Duster and the failed M247 Sergeant York.

On sea, the primary mount – and most effective version – was the quad 40mm mount, but twin and single mounts were also used. In this form, the QF 40 mm Mark III (Mk II was a designation used for a Vickers "pom-pom"), became the Army's standard light AA (anti-aircraft) weapon, operating alongside their 3-inch and 3.7-inch

heavy weapons. The gun was considered so important to the defense of England after the fall of France in 1940 that a movie, The Gun, was produced to encourage machinists to work harder and complete more of them.

By the end of the war total production from British, Canadian, and Australian factories was over 2,100, while U.S. Lend-lease examples added about 150. The first order for the "real" L/60 was made by the Dutch Navy, who ordered five twin-gun mounts for the cruiser De Ruyter in August 1934. These guns were stabilized using the Hazemeyer mount, in which one set of layers aimed

the gun, while a second manually stabilized the platform the gun sat on. All five mounts were operated by one fire control system. The demonstrations in Belgium took place in the presence of representatives from the French War Ministry.

It soon resulted in an order from the French Army, which was quite remarkable. Traditionally, France bought no guns from abroad. The gun fired a 31.75 oz (900 g) HE 40 × 311R (rimmed) shell at 2,787 ft (850 m) per second.

The nominal rate of fire was in the order of 120 rounds per minute, increased slightly when the barrels were closer to the horizontal as gravity assisted the feeding from the top-mounted magazine. In practice the rate of fire was nearer 80 to 100 rpm as the rounds were fed into the breech from four-round clips that had to be replaced by hand.

The maximum attainable ceiling was 23,625 ft (7200 m), but the practical maximum was about 12,470 ft (3800 m). The new 40 mm design used a larger 40 × 364R round firing a slightly lighter 870g shell at a much higher 1,030 m/s (3,379fps) muzzle velocity.

The rate of fire was increased to 240 rounds per minute (4.0 rounds per second), similar to the German Flak 43. Additionally the carriage was modified to be power-laid, the power being supplied by a generator placed on the front of the carriage.

. The first version was produced in 1947, accepted in 1948 as the 40 mm lvakan m/48, and entered Swedish service in 1951. Additional changes over the years have improved the firing rate first to 300 rpm (5.0 rounds per second), and later

to 330 rpm (5.5 rps). The Bofors 40mm was barely enough to handle the kamikazes that the United States was facing in 1945, but the end of World War II meant its replacement by a new three-inch gun was only a partial one.

The mounts hung around through parts of the 1980s with the United States Navy. The gun fired a 900 g (2.0 lb) high explosive 40 × 311R (rimmed) shell at 2,960 ft/s (900 m/s).[2] The rate of fire was normally about 120 rounds per minute (2.0 rounds per second), which improved slightly when the barrels were closer to the horizontal as gravity assisted the feeding from the top-mounted magazine.

In practice firing rates were closer to 80–100 rpm (1.3–1.7 rounds per second), as the rounds were fed into the breech from four round clips which had to be replaced by hand. The maximum attainable ceiling was 7,200 m (23,600 ft), but the practical maximum was about 3,800 m (12,500 ft).

By the end of World War II, jet aircraft had so increased the speed of attack that the Bofors simply could not get enough rounds into the air to counter the aircraft before it had already flown out of range.

In order to counter these threats, the gun would have to have a longer range and a higher rate of fire, thereby increasing the number of rounds fired over the period of an engagement. Bofors considered either updating the 40 mm, or alternatively making a much more powerful 57 mm design, and in the end did both.

In the Swedish Army Combat Vehicle 90 there is a cartridge fed, automatic version of the L/70 gun installed. In order to fit inside the vehicle, the gun is mounted upside down. New armor piercing and programmable ammunition have also been developed.

Germany has used L/70 guns on its Class 352 / Class 333 and Class 332 mine hunting vessels, although these will be replaced by Rheinmetall MLG 27 remote-controlled gun systems until 2008. Until the early 80s L/70 guns guided by D7B radars

were in widespread use in the AAA role in the German Navy and Air Force until replaced by Roland SAMs. The L/70 is also chosen as the default main gun for the K21 IFV for the Republic of Korea military.

There were many difficulties in producing the guns within the United States, beyond their complexity (illustrated by the use of 2,000 subcontractors in 330 cities and 12 Chrysler factories to make and assemble the parts). The drawings were metric, in Swedish and read from the first angle of projection, with lower precision than needed for mass production.

Chrysler had to translate to English, fix absolute dimensions, and switch to the third angle of projection. Chrysler engineers also tried to simplify the gun, unsuccessfully, and to take high speed movies to find possible improvements, but this was not possible until near the end of the war.[4]

Bofors also developed a towable carriage which they displayed in April 1935 at a show in Belgium. This mound allowed the gun to be fired from the carriage with no setup required, although with limited accuracy.

If time was available for setup, the gunners used the tow-bar and muzzle lock as levers, raising the wheels off the ground and thereby lowering the gun onto the supporting pads. Two additional legs folded out to the sides, and the platform was then leveled with hand cranks.

The entire setup process could be completed in under a minute. Testing of this gun in 1929 demonstrated that a problem existed feeding the weapon in order to maintain a reasonable rate of fire. A mechanism that was strong enough to handle the stresses of moving the large round was too heavy to move quickly enough to fire rapidly.

One attempt to solve this problem used zinc shell cases that burned up when fired. This proved to leave heavy zinc deposits in the barrel, and had to be abandoned. In the summer of 1930 they began experimenting with a new test gun that did away with controlled feed and instead flicked the spent casing out the rear whereafter a second mechanism reloaded the gun by "throwing" a fresh round from the magazine into the open breech.

This seemed to be the solution they needed, improving firing rates to an acceptable level, and the work on a prototype began soon after. In the United States, Chrysler Corp. produced 60,000 guns and 120,000 barrels during the war.

Emplaced on Dutch-designed Hazemeyer twin mounts, the Bofors became a mainstay of anti-aircraft defense aboard the U.S. Navy warships. The Army mounted twin Bofors on its M-24 tank chassis, dubbing the new weapon the M19 gun motor carriage.

Although Bofors later developed a lighter, higher-velocity AA weapon (the 40mm L/70), L/60s remain in use by armed forces worldwide. Few products developed in Sweden have received so much publicity and have been of such historical significance as the Bofors 40 mm gun.

It has been portrayed as one of the weapons that came to determine the outcome of the Second World War. In the U.S. In Army service, the single mount Bofors was known as the 40 mm Automatic Gun M1.

The U.S. version of the gun fired three variants of the British Mk. II high-explosive shell as well as the M81A1 armor-piercing round, which was capable of penetrating some 50 mm of homogeneous armor plate at a range of 500 yards.

In the USA the Bofors gun became an integral part of the US air defenses and production of the gun began under license, mainly at the Chrysler Corporation in Detroit. Chrysler is said to have manufactured around 60,000 guns and more than 120,000 gun barrels in all.

However, Bofors was not satisfied with the payment they received for subcontracting and it was only well into the 1950s that a final financial agreement was reached. The Bofors gun was particularly widely used in the US armed forces and the name of Bofors came to be equated with high quality.

The USA had for some time been investing in the development of a 37 mm gun, but US officers became curious about the Bofors 40 mm gun after the UK and France had purchased it. Initial contacts between Bofors and the USA took place in 1938. The business discussions were complicated by the outbreak of World War II in 1939, but in July 1940 a gun was ordered through the US Embassy in Stockholm.

It was delivered along with test ammunition in the utmost secrecy by truck from Bofors to Petsamo in northern Finland. From there it was taken on board a ship that was evacuating US citizens from Scandinavia.

As of August 2006, the French navy uses L/60s on more than twenty ships (patrols and auxiliaries). Ships of the Norwegian and Icelandic Coast Guards continue to use the 40mm Bofors gun. The L/60 continued in use in the Irish Army until recent years, when it was retired in favor of the radar controlled L/70.

Three P20 class patrol vessels of the Irish Naval Service retained L/60s on board as their main weapon until the 1990's but have now been rearmed with L/70's. Two retired L/60s can be seen adjacent to the square in Sarsfield Barracks, Limerick.

The Swedish Navy adopted the weapon as the m/36 in hand-worked single air-cooled, and power operated twin water-cooled version. A twin air-cooled mounting, probably hand-worked was also used by the navies of Sweden and Argentina and a twin air-cooled wet mounting was developed for Polish submarines.

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The final British Bofors mounting that saw service was the STAAG (Stabilized Tachymetric Anti Aircraft Gun') which was twin-barrelled, stabilized, and carried its own tachymetric (i.e. predictive) fire control system, based around the centimeter Radar Type 262, capable of

"locking on" to a target. This mounting was heavy (17.5 tons) and the high-vibration environment of the gun mounting was poor location for sensitive valve electronics and mechanical computers. STAAG Mark I carried the radar dish over the gun barrels where it was subject to damage during firing, therefore STAAG Mark II shifted the set to the roof of the control cabin.

STAAG was ultimately too difficult to maintain in the harsh environment of a warship and was later replaced by the mounting Mark V with the fire control equipment located remotely, the single Mark VII and ultimately, with the Sea Cat missile.

The Bofors had a maximum range of 11,133 yards and could hit targets just over 22,000 feet high. It could fire as many as two rounds a second, but given the need to manually reload with five-round clips, it was more likely to fire about 90 rounds a minute tops.

The big breakthrough came at firing tests in Belgium in 1935 against a British competitor. It was found that the Bofors gun could be moved more than twice as quickly as the competitor's gun and that it scored three times as many hits when firing on aerial targets.

The Belgian officers were amazed. On 25 November 1928 Bofors was commissioned by the Royal Swedish Naval Materiel Administration to develop a special new anti-aircraft weapon: a 40 mm gun. The prototype was a British gun which had been tested in Sweden for some time.

Most of the design work took place in 1929, a year that marked the end of the 'Roaring 20s' with the Wall Street Crash being the most talked-about event. The bridges were to be defended at any price.

The German aircraft attacked over the next few days. Daredevil pilots circled level with the treetops and were met with powerful fire from the Bofors guns, which were famous for their precision.

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C 82 Aircraft

C 82 Aircraft - Fairchild PT-19 series was initiated from the Fairchild Mp-62 during the USAAC ordered the aircraft in 1940 as an extension for their expansion program. Its cantilever low-wing plane that has a tailwheel design and fixed landing gear was originally based on the two-place, open cockpit, and tandem seating arrangement.

Based on wartime reports, the Fairchild design tried to maximize ease of loading and unloading both troops and bulky cargo and to facilitate the efficient delivery of paratroopers into the battlefield. To these ends, Fairchild engineers laid out a twin-engine airplane with a central fuselage nacelle to carry crew, cargo, and personnel.

C 82 Aircraft

Shoulder-mounted wings and engines provided low ground clearance for easy loading, with twin tail booms stretching back to the tail assembly. This layout permitted oversized, clamshell doors at the rear of the fuselage nacelle, facilitating the loading of heavy equipment such as field guns, light tanks, and trucks up to a weight of 11,500 pounds.

Development And Design

The fuselage had been designed to accommodate the 96-inch standard equipment of the Army. The Fairchild PT-19 served with the RCAF, RAF, and United States Army Air Force during World War II. It was utilized by US SAAF during the Primary Flying Training towards the introductory pre-solo stage trainer for presenting new aircraft pilots to fly properly passing them onto the more agile Stearman Kaydet.

PT-19 had numerous designations depending on the installed power plant. The C-119 type of aircraft, or commonly known as the Flying Boxcar in 1947, was considered as the much improved and enlarged version of the Fairchild C-82 Packet.

However, there was quite a difference in its specific designs. Aside from that, the Fairchild C-82 packet has different variations, which include C-82A Packet, XC-82B, C-82N, Jet Packet 3400, Steward-Davis Skypallet, and many more! Most of the surviving examples of Fairchild C-82 Packet can be found in Brazil and United States.

In Brazil, C-82A with serial numbers 45-57783 and 48-0585 store Eduardo Gomes International Airport and Museu Aerospacial In Campo Dos Afonsos, Rio de Janeiro. C-82A Packet with serial numbers 44-22991, 44-23006, and others were mostly located in different parts of the United States.

Surviving Examples Of C- Packet

With two 2,100 horsepower Pratt & Whitney R-2800 Double Wasp engines, it was clearly the most capable aircraft in its class. Wingspan was 106 feet 5.5 inches, and wing area was 1,400 square feet. The aircraft weighed 32,500 pounds empty and 54,000 pounds loaded.

Other characteristics were a maximum speed of 281 mph at 18,000 feet, an initial climb of 950 feet per minute, a service ceiling of 21,200 feet, and a range over 3,000 miles. As a troop carrier, the C-82 handled forty-two equipped paratroopers, and had a range of nearly four thousand miles with a top speed of 250 mph.

The clamshell doors at the rear of the fuselage also permitted faster, safer parachute drops. Fairchild Corporation had concentrated on building small aircraft until World War II when the Army wanted a specialized troop and cargo carrier.

The company recommended a high-wing, twin-boom design with a large capacity nacelle suspended under the wing between the booms for the crew, passengers and cargo. It would have a hinged rear section for loading vehicles, artillery and similar items that were too large for the doors of the C-46 or C-47.

C- Packet

The rear clamshell cargo doors had embedded standard doors so those two rows of paratroopers could jump at the same time. In 1942 the Army Air Corps asked Fairchild Engine and Airplane Corporation to design an airplane specifically for military troop and cargo use.

In response, the company threw away all old concepts of transport-aircraft design. There was good reason for this, since virtually every transport ever built had been designed with the civilian passenger in mind. And there was good reason for coming to Fairchild for this cargo airplane, since the Fairchild YC-24, built in 1932, had been the first cargo type large aircraft built for the military services.

It had many of the innovations later incorporated in the C-47 and other military cargo planes current in 1942, such as flat loading-floor and truck-width hatches. In comparison to the previous biplane trainers, this Fairchild PT-19 gave more advanced types of aircraft.

The speeds are higher, and its wing loading is more closely approximated with the combat aircraft. Fairchild PT-19 truly lived up to its nickname – the Cradle of Heroes. According to history, it was considered an essential primary trainer design used on the cadet's way to become a combat pilot.

Operational History

Then, there were thousands of the Fairchild PT-19 series rapidly integrated into the United States and Commonwealth training program, serving throughout World War II and after this instance. Fairchild PT-19 comes from different types and variants.

Some of these prominent variants include PT-19, which is an initial production modified on the Model M62 that is mainly powered by 175 horsepower, 270 built, and L-440, the PT-19A, which is powered by 200 horsepower L-440

-3, and PT-19B, which is an instrument training type of PT-19A, and 6 conversions from the PT-19A. General Specifications of Fairchild PT-19 Fairchild's proposal for the C-82 Packet marked a new era of dedicated military transports.

Wartime operations certainly demonstrated the value of airlift assets. Civil airliner designs continued to equip many squadrons during the early postwar years, but it had become clear that the AAF needed specific types of aircraft designed expressly to fulfill military airlift missions.

Different Types And Variants Of Fairchild Pt-

Even before the end of World War II, aeronautical firms began addressing these requirements with twin-engine and four-engine transports. The space was quite tight on its design. The empty space of the pod's engine was used to partially place a landing gear.

The 4 VSP from the chassis is used for tanks of the wing fuel. The cargo can carry at least 210 VSP of material with a maximum weight of 27 tons during takeoff. In some instances, it may need short loads of fuel.

The World War II-era Fairchild C-82 Packet had been disappointing in performance and reliability. Like the C-74 and the C-124, the C-82 was the forerunner of a larger airplane - the C-119 "Flying Boxcar." The Packet's more famous successor, the C-119 Flying Boxcar (or Dollar-Nineteen), introduced in 1947, eventually set new standards for airlift operations.

Immediately after C-82A was considered surplus to the United States Air Force requirements, few of these were sold to the civilian operators in Chile, United States, Mexico, and Brazil. Then, these were used for numerous years as rugged aircraft for freight, which is capable of carrying heavy items of cargo.

Civil Airline Operations

The last typical example of it was retired in the 1980s. The Fairchild C-82 Packet is probably best prominent because of its role in the novel last 1964, "The Flight of the Phoenix", and an original film version by Robert Aldrich last 1965. According to Trevor's novel, the story focuses on the C

-82A Packet that was operated by an imaginary Arabco Oil Co. It then crashed in the desert and was rebuilt by those crews and passengers with the use of one tail boom. Then, it has flown successfully and safely to its destination.

Paratroopers jumping from a Fairchild C-82 "Packet". It was primarily used for cargo and troop transport, but it was also used for paratroop operations and towing gliders. Its capacity was 41 paratroops or 34 stretchers and it had clam-shell rear doors that allowed easy entry of trucks, tanks, artillery, and other bulky cargo.

(U.S. Air Force photo) Based on the United States Military Aircraft's details, this aircraft has a length of 28 ft. or 8.53 meters; its wingspan is around 36ft. and its height is around 10 feet and 6 inches.

Popular Culture

This aircraft offers a great performance level since it has a maximum speed of 115 km to 212 km/hr. Its service ceiling is around 4,700 meters or 15,300 ft. Fairchild C-82 Packet is a twin-engine cargo aircraft which was built and designed by Fairchild.

This aircraft was used by the Army Air Forces in the United States and then the successor USAF during World War II. This aircraft was named to recognize the packet boats which hauled passengers, freight, and mail, in Europe and its colonies and North American canals and rivers for around the 18th and 19th centuries.

The most noteworthy service of this C-82 was a useful being utilized in Berlin aircraft. This plane was not recognized as reliable, and its airframe was overstrained by the maximum load rate. Within a couple of years, the plane was replaced by the much superior C-119.

C-82 Packet has three crews: the pilot, his co-pilot, and the flight engineer. This aircraft uses 157 gal. of aviation fuel every hour on its routine usage. Its average speed is 238 mph. This historical speed was used together with its concrete wing area – 1,400 sq.

Development And Design

ft. Then, its loaded weight is increased up to 3%. The production on bath 275 is powered by inline 175 horsepower Ranger L-440-1 engines and designated PT-19. In the year 1941, mass production of it started, and almost 3,181 of the PT-19A models were made by the Fairchild.

Another 477 were produced by Aeronca, and an additional 44 were built by St. Louis Aircraft Corporation. Another production was the PT-19B, which was highly equipped for instrument training by just attaching a collapsible hood to its front cockpit.

The mock-up was approved in October 1942 and the first prototype of XC-82 Packet flew Sept. 10, 1944. But delivery of production models did not occur until September 1945, after the war's end. The company received large orders, but the war ended in 1945 and it was generally perceived that most of the military needs ceased to exist.

Delivery began in 1945 and Fairchild ultimately built 220. They proved out the general configuration, but some of the shortcomings of that particular design began to show up as field tests were conducted. It wasn't easy to toss out established ideas and start anew to work out what we thought would be the ideal type of plane for paratroop and heavy cargo work.

Royalty Free Pictures*

It isn't human nature to work that way. But it was done, the resulting airplane being the C-82 Packet. Design studies showed the advantages and disadvantages of certain configurations, with the best compromise (and every airplane design must, to some extent, be a compromise) found to be the now-familiar twin-boom, high-wing pattern with a box-car

-like fuselage to permit easy loading and unloading as well as clear jump areas for dropping of paratroopers and air-dropped equipment. Its simple and rugged construction includes a well-covered fabric that comes in a welded-steel tube fuselage.

The remaining part of its aircraft utilized a plywood constriction that has a sectioning on plywood sheathed center, tail assembly, and outer wing panels. The utilization of an inline engine allowed for a narrow font area that was good enough for visibility, while its fixed landing gear allows for stable and solid ground handling.

These images are from Airforce Image Gallery and are royalty free. These images have been modified for easy web and presentation applications for educators and webmasters. Please use the following notation on the bottom of any web page or presentation where images are used.

c 82 flying boxcar, twin boom cargo plane, fairchild c 82 packet wikipedia, c 17 globemaster, 82 surt packet, c82, fairchild aircraft museum, c 126 aircraft

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Bonus Depreciation Aircraft

Bonus Depreciation Aircraft - Don't expect to meet the placed-in-service deadline to qualify your next aircraft for 100% bonus depreciation? Don't worry. You may still be entitled to claim bonus depreciation on your next aircraft, albeit at a lower rate.

Bonus depreciation will remain available for most aircraft placed in service through the end of 2026 (2027 for many new aircraft), but at rates that will be stepped down 20 percentage points per year over a four-year step-down

Bonus Depreciation Aircraft

Now clients are asking, "If I buy a new aircraft does it qualify for 100% bonus depreciation?" and the answer is not always black and white. I find myself asking three questions right off the bat... The first question is whether or not the airplane operations qualify to take bonus?

Section Expensing

The second question is whether or not the personal use and/or personal passengers on the flights will affect the ability to deduct 100% of that bonus depreciation, or will it be limited? The third question that I am asking is about the future operations to see if there is a strong possibility that the depreciation will be recaptured in the future due to decreased business use.

There are many other follow up questions, but for the purpose of this post, let's just explore these three. Section 179 is a special tax provision. It allows businesses to deduct certain capital assets as an expense in the current year instead of multi-year depreciation.

Aircraft qualify for Section 179 treatment. You claim Section 179 expenses on IRS Form 4562. Start by doubling the straight-line percentage. Pertaining to our example above, you have 2 x 10%, or 20%. Multiply this percentage for Year-1 by the initial cost (disregarding salvage value): 20% x $45 million = $9 million.

In the past some clients have asked in a joking tone, "Can't I just write off the new jet this year and call it good?" and the answer has always been "No". Then the Tax Cuts and Jobs Act of 2017, "The Tax Bill", passed in December 2017 and the answer is now "Maybe".

Double-Declining Balance Method Example

The Tax Bill added a provision for 100% bonus depreciation on Qualified Assets, both new and used, placed into service after September 27, 2017 and before January 1, 2023 when a phaseout begins. There are special rules, however, which apply to two classes of property that are of special interest to new aircraft buyers.

These include property classified as "certain aircraft" (hereafter, "certain aircraft") and property classified as "property having longer production periods" (hereafter, "long production property"). These special rules delay the bonus depreciation percentage phase-down schedule at each level by one year, which means that any new aircraft that qualifies under either of these classifications is eligible for 100% bonus depreciation if placed in service in 2023. To be clear,

though, any aircraft that does not fall within either the "certain aircraft" or the "long production property" classifications may still qualify for bonus depreciation, but only at the rate in effect for "qualified property" as of the date such aircraft is placed

in service. It is also important to note that for purchases after September 27, 2017 100% bonus depreciation is available for new and used equipment. In the past, bonus depreciation was only available for new equipment.

Bonus Depreciation

The Tax Bill opened this up to used equipment as long as it was the first use by the taxpayer. I will be watching for guidance to clarify what the drafters meant by this language. I anticipate that regulations will be necessary to clarify situations such as prior leasing of the equipment and assets contributed into an entity that is considered a separate taxpayer under the Internal Revenue Code.

If you fail the 25% test or if you pass the 25% test but cannot meet the overall 50% test, then you do not qualify for bonus depreciation or accelerated depreciation under MACRS and you will need to use straight line depreciation over the longer Alternative

Depreciation Systems (ADS) life. If you pass both tests, then you generally qualify for MACRS accelerated depreciation and can take bonus. For those purchases that have been or are completed and placed in service before January 1, 2023, the end result of both approaches is the same.

Because § 168(k)(2)(A)(i) requires fewer steps to qualified and mirrored provisions in past tax legislation, tax professionals relied on this subsection to support the deductions. When a business purchases an airplane or a helicopter, it can use aircraft depreciation to recover the aircraft's cost.

How Assets America® Can Help

In this article, we'll introduce the topic of depreciation in general and aircraft depreciation in particular. After explaining how airplane depreciation works, we'll explore the use of an aircraft depreciation schedule and airplane bonus depreciation. As we find ourselves nearing the fourth quarter of 2022, five years since the passage of the Tax Cuts and Jobs Act of 2017, many private companies and individuals operating general aviation aircraft, or considering adding general aviation aircraft to their business operations, find themselves uncertain

regarding the tax planning landscape for the year ahead. The TCJA created powerful incentives to continue to invest in American businesses and business property, helping to fuel an extraordinary demand for private aviation and aircraft. IRS Circular 230 Notice: Pursuant to Sections 10.35(b)(4) and (5) of IRS Circular 230 (31 CFR Part 10), if and to the extent that this communication (including any attachments, blog posts, or comments) contains

any tax information, we advise you that such tax information is not intended to be used, and cannot be used, by you for the purpose of avoiding any U.S. tax and/or penalties that may be imposed on you, or for the purpose of promoting, marketing or recommending to another party any transaction or matter addressed herein.

Nor can any blog post be relied upon as tax advice for the viewer. This blog is intended to provide information on key topics in the accounting industry for discussion purposes and AeroCPA encourages you to discuss specific questions and issues with your tax advisor and/or legal counsel.

Should I Depreciate My Aircraft?

Question #2: To what extent will your personal entertainment flights and passengers affect your ability to deduct a portion of the 100% bonus depreciation? And what can we do to reduce the impact of these entertainment passengers?

With daily talk of tax reform in Washington, few tax professionals are comfortable with crystal ball predictions for tax incentives in future years. That said, if the current law remains in place, complying with these few additional contract and deposit requirements may provide the opportunity for many business aircraft purchasers to continue to take robust bonus depreciation by delaying the 20% year-to-year phase down by a

full calendar year, allowing 80% bonus in 2024, 60% in 2025 and so forth. The straight-line method is most appropriate for assets that exhaust value at an even rate. Different assets that exhaust value faster during the early period favor a depreciation procedure that's accelerated.

However, businesses frequently use aggressive procedures because they give the largest tax deductions early on. Using straight line for the calculation will significantly reduce the amount of the 100% bonus depreciation that is disallowed as an income tax deduction under the IRC 274 calculations.

Depreciation Methods

It has also been clarified in Regulation 1.274-10(d)(3)(i) that in year two after the bonus depreciation has been taken, the disallowed depreciation calculated on a straight line basis cannot exceed the amount of depreciation actually taken on the

return, which will be $0 if 100% bonus depreciation is taken in year 1. On September 28, 2017, in both scenarios, the taxpayer buys a jet for $20M and places it into service in 2017. The aircraft meets all the tests for a Qualified Asset and is eligible for bonus depreciation.

Assets America was incredibly helpful and professional in assisting us in purchasing our property. It was great to have such knowledgeable and super-experienced, licensed pros in our corner, pros upon whom we could fully rely. They helped and successfully guided us to beat out 9 other competing offers!

They were excellent at communicating with us at all times and they were extremely responsive. Having them on our team meant that we could always receive truthful, timely and accurate answers to our questions. We would most definitely utilize their services again and again for all of our real estate needs.

What Happens When I Sell A Depreciated Airplane?

For 2020, bonus depreciation for an airplane is 100%. Specifically, you can deduct 100% of the cost of qualifying assets you purchase in 2020. This bonus depreciation has no dollar cap nor net income requirement. However, you must use the aircraft at least 50% for business.

There are many choices when you want one of the best private jets available. Whether your dream jet costs $10 million or $400 million, Assets America® can arrange an aviation lease or loan for you. We urge you to contact us today at (206) 622-3000 to discuss your various financing options, or simply fill out the form below for a prompt response!

In 2017 Congress passed the Tax Cuts and Jobs Act (“TCJA”) which, among other things, amended Section 168(k) of the Internal Revenue Code (“I.R.C.”). Section 168(k) allows a taxpayer to claim a depreciation deduction in the year the taxpayer places "qualified property" in service.

This depreciation deduction is commonly known as "bonus depreciation." The amount of the bonus depreciation deduction is a percentage of the taxpayer's adjusted basis in the qualified property, with the percentage being determined in part based on the year that the qualified property is placed in service.

Types Of Depreciation

It should be noted that the term "bonus depreciation" is misleading. Generally speaking, taxpayers have long been allowed to depreciate the full cost basis of property used in a trade or business or for the production of income under the Modified Accelerated Cost Recovery System (“MACRS”), but depreciation deductions under MACRS are spread out over

a number of years, whereas the full amount of a bonus depreciation deduction may be claimed all at once in the year qualified property is placed in service. In short, bonus depreciation does not entitle a taxpayer to more depreciation than the taxpayer would otherwise be entitled to in the absence of bonus depreciation.

Rather, bonus depreciation accelerates deductions by allowing a taxpayer to claim a greater proportion (up to 100%) of those deductions in the year the property is placed in service than would otherwise be possible under MACRS alone.

Certainly, if you can. You can only depreciate aircraft if you use it for business. For bonus depreciation, you must use the aircraft at least 50% for business. However, you cannot depreciate aircraft purchased for personal use that does not relate to business.

The general rule for bonus depreciation for a 2023 acquisition is 80%. "Certain Aircraft" as defined by Internal Revenue Code §168(k)(2)(C) will qualify for 100% bonus depreciation for aircraft that will be delivered and placed in service in 2023 (§168(k)(6)(

b)(i)). Scenario 1: The taxpayer has an internal aircraft use policy in their company that does not allow any personal passengers on board the aircraft. In this hypothetical example, the client sticks to this policy and at the end of the year their aircraft expenses are 100% deductible.

This includes the full $20M in bonus depreciation. Basis in the asset when sold in the future will be $0. In the year of acquisition it is important to keep an eye on personal entertainment passengers, including spouses.

Under IRC 274 these entertainment passengers affect the amount of deductible aircraft expenses for the business, including bonus depreciation. Luckily, the regulations for 274(e)(2) and (9) permit a taxpayer to elect to compute depreciation expenses on a straight-line basis for all of the taxpayer's aircraft and all taxable years for purposes of calculating expenses subject to disallowance,

even if the taxpayer uses another method to calculate depreciation for other purposes. Ronny was a pleasure to work with and is extremely knowledgeable. His hard work was never ending until the job was done. They handled a complex lease and guided us through the entire process, including the paperwork.

Not to mention a below market lease rate and more than all the features we needed in a site. We later used Assets America for a unique equipment financing deal where once again Ronny and team exceeded our expectations and our timeline.

Thank you to Assets America for your highly professional service! The regulations are not clear whether a written binding contract must be executed by December 31, 2022, for the application of 100% bonus depreciation in 2023. With the backlog most aircraft manufacturers are experiencing, this may be a moot point.

ATC will request clarification from the IRS on this potential requirement. In order to take bonus deprecation of 100% in 2023, and/or qualify for a more accelerated timetable in tax years leading up to 2028, a taxpayer must meet the previously outlined acquisition and use requirements, the aircraft must not be "transportation property,

” [2] and the taxpayer must meet the requirements of subclause (III) of 168(k)(2)(B)(i) which states, in relevant part, that: Several methods exist to apportion depreciation throughout an asset's useful life. Of course, the straight-line procedure remains the most common and simplest.

There are also a few accelerated depreciation mechanisms that provide businesses with larger deductions early on. This reduces taxes and income in the early years, which then increase in the asset's later years. ADVOCATE CONSULTING LEGAL GROUP, PLLC.

3555 KRAFT RD. SUITE 240 NAPLES, FL 34105 AND 1300 N. WESTSHORE BLVD. SUITE 220 TAMPA, FL 33607. SUZANNE MEINERS-LEVY, ESQ. (239) 213-0066. TAX DISCLOSURE. WE INFORM YOU THAT ANY U.S. FEDERAL TAX ADVICE CONTAINED IN THIS COMMUNICATION (INCLUDING ANY ATTACHMENTS) IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE PURPOSE OF (I) AVOIDING PENALTIES UNDER FEDERAL TAX LAWS, SPECIFICALLY INCLUDING THE INTERNAL REVENUE CODE, OR (II)

) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY TRANSACTION OR MATTER ADDRESSED HEREIN. PRIVACY POLICY. TERMS OF USE. Aircraft tax depreciation and deductions are taken in the year when the aircraft is placed in service.

Other IRS regulations can curtail the availability of bonus depreciation. A proper ownership structure that considers IRS regulations, state sales and use tax rules and FAA regulations is critical to ensure that aircraft tax deductions are available.

The difference in the simplified scenarios above attempt to demonstrate that it is important, especially in the year of acquisition, to understand the impact that your personal travel can have on bonus depreciation and your ability to deduct your aircraft costs and it is also important to know

that too much personal travel and not enough core business travel can trigger depreciation recapture, which leads us to question #3... Next calculate the Year-2 deduction by subtracting the Year-1 depreciation from the amount depreciated ($40 million – $7.3 million), or $32.7 million.

Then multiply the difference by 9/55, to get the Year-2 depreciation of $5.4 million. Continue for the following years until you reach zero. Aircraft purchasers should have little trouble meeting both of these requirements, as almost all aircraft cost well above $200,000 and take more than four months to produce, but they must follow the requirements carefully in order to qualify.

Accordingly, the written contract should be well documented and preserved, and the deposit should be clearly recorded and occur in advance of and separate from the payment of the full aircraft purchase price at closing. Failure to follow these steps will limit the taxpayer to the more quickly phased-out incentives of subsection 168(k)(2)(A)(i), which provides a maximum bonus depreciation amount of 80% in 2023.

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