Radar Jammer Aircraft

Radar Jammer Aircraft - While the EA-18G will be the first plane to feature the NGJ, it is designed to be compatible with many different aircraft. It is likely to be incorporated into F-35 and the upcoming B-21 long-range strike-bomber as well.

This scenario determined that a ground based tracking radar successfully tracked a small aircraft in mountainous terrain. For the most part, tracking was successful except in those instances when the plane was behind the mountains. The second half of the scenario determined that an aerostat radar jamming system effectively jammed the ground based radar. Based on the radar jammer's specifications, you know that the jammer worked well against the tracking radar.

Radar Jammer Aircraft

Modern SAM systems have a much greater ability to detect and target stealth aircraft than in the past. But aircraft equipped with the NGJ will be able to avoid being targeted by these systems and launch electronic attacks of their own against them. This will not only help improve the electronic attack capabilities of friendly forces but allow them to carry out their missions in hostile territory with a lower risk of being detected, effectively enhancing the stealth attributes of NGJ-equipped planes. In the words of one air force Commander speaking on the NGJ, “We are making the enemy look at the sky through a soda straw.”

Create A Custom Graph

When the aircraft gets to the waypoint StHelens, setting the Nav Mode to Arrive on Course and setting the course to 90 degrees true places the aircraft on a heading The direction that the aircraft is pointing. of 90 degrees at StHelens.

A support jammer differs from a self-protection jammer in a few ways. It provides higher ERP to cover a dispersed formation of strike aircraft from being detected and tracked by radars. It also will typically focus on defeating the lower-frequency early warning radars and surveillance radars in an enemy integrated air defense system (IADS), as well as using communications jammers to disrupt the C2 links between the radars. A support-jamming aircraft typically features an advanced electronic support measures (ESM) system to detect, identify and geolocate enemy radars at a much longer distance than a radar warning receiver (RWR) or ESM system that cues a self-protection jammer.

For your analysis, you are interested in two report contents, S/T Integrated PDet (Search/Track Integrated Probability of detection) and Range. The radar uses five pulses for integration. The process of summing all the radar pulses to improve detection is known as “Pulse integration." By creating a custom graph that contains these contents, you can quickly determine the effectiveness of your radar.

The AGI SEDS/Geospatial Content Server distributes Earth terrain data for analysis and visualization. In this instance, you will use a local terrain file. Therefore, you will disable the streaming terrain because you do not need it for this scenario.

Disable The Streaming Terrain

Radar jamming and spoofing has been a vital factor in military affairs for decades, and in the 21st century, the importance of this technology is going to increase dramatically. Firms serving the military in developing ECM and ECCM solutions will want to make sure they have only the best people and organizations on their side in this new era of electronic warfare. With a track record of radio frequency excellence dating back to World War II, the engineers at Bliley Technologies are more than up to the task. Take a look at some of our solutions for the defense sector and learn about our proven expertise in pushing the boundary in RF design.

You are looking for a PDet of 0.8 or greater. It's a given that as distance increases, your PDet will decrease. There are instances where your tracking drops well below a PDet of 0.8. Using the Toggle animation time line button, right-clicking on the graph, and selecting Set Animation Time, you can jump back to the 3D Graphics window to visualize what is occurring.

In this lesson, you will simulate both phases of the exercise: tracking the aircraft with radar and seeing the effects of radar jamming. You will use STK's Aviator capability to create a flight path using the STK Basic General Aviation model which simulates the small aircraft. You will build a monostatic tracking radar and create a custom graph that shows the effectiveness of the Search/Track radar. Then, you will build a simulated aerostat with its attached radar jamming system. Using a custom graph, you will demonstrate how well the aerostat jammed the search track radar.

The User Aircraft Models represent of different types of aircraft. They don't contain actual specifications for any one type of aircraft but their properties are close to the type of aircraft selected. If you desire to build an aircraft to your specifications, you would duplicate the desired type and then edit that type to match your aircraft.

The Next Generation Of Radar Jamming Ew Tech

To close the electronic warfare gap, the Department of Defense is investing in new radar jamming technologies. But in the 21st century, it’s not going to be enough to have defense systems in place only. The military must have effective offensive electronic warfare capabilities as well. This is where the Next Generation Jammer (NGJ) comes in.

You heard about an exercise that tested a Search/Track radar system against a small single-engine aircraft flying in rugged mountainous terrain. You want to replicate the test to determine if new radar settings will work better than the original.

The introduction of reliable, long-range radar systems during World War II represented a fundamental change in the nature of warfare. For the first time, it was possible for friendly forces to see the enemy from a distance without being detected— an incredible advantage. Naturally, the emergence of a new technological innovation motivated other parties to find ways to counter it, leading to the development of radar jamming and other deception technologies.

Topics: Military & Defense, Defense & PNT

Problem Statement

The NGJ will replace the AN/ALQ-99 system currently integrated into the EA-18G Growler, the Navy’s specialized electronic warfare aircraft. The US Navy recently awarded a $1 billion contract to Raytheon to develop and manufacture the NGJ for the EA-18G. The NGJ is an AESA-based system designed to not only provide awareness of enemy radar and electronic attacks but to jam enemy radar and targeting systems on multiple frequencies at once, especially surface-to-air (SAM) missile systems.

Facility, place and target objects have body-fixed coordinate axes, which align the x-axis along local horizontal North direction, the y-axis along local horizontal East direction, and the z-axis along local Nadir direction. Therefore, if you desire to leave the parent object (in this case the Place () object) on the ground, but you want to move the child object (in this case the Sensor () object) up, you move the child along the parent's axis, not the child's. In this instance, if you want to move the Sensor object up in altitude, you will use the parent's Z body. Since the positive Z points to Nadir (down), you will use a negative value to move the sensor object up along the parent's Z body.

Phoenix Air “special missions” aircraft are equipped with internal and external state-of-the-art electronic jamming equipment – optimized for modern Pulse Doppler Fire Control systems. All Phoenix Air EW systems have multiple noise and deception techniques. The company has superior logistics support with ample spares capability to meet all mission requirements anywhere in the world.

Aviator performs best in the 3D Graphics window when the surface reference of the globe is set to Mean Sea Level. You will receive a warning message when you apply changes or click OK to close the properties window of an Aviator object with the surface reference set to WGS84. It is highly recommended that you set the surface reference as indicated before working with Aviator.

Using Aviator And Mean Sea Level

Radar jamming as a concept is simple, and dangerously effective when it works. Radar spoofing is arguably even more devious. Spoofing is not so much about interfering with the functionality of radar systems, but rather tricking them into displaying inaccurate information to deceive enemy forces. Spoofing systems like the Digital Radio Frequency Memory Units (DRFM) recently ordered by the US Navy can confuse the enemy by replaying captured pulses with a delay, making a target appear to move when it may not be. These units can also trick enemy radars into perceiving more than one target.

Phoenix Air has over 30 years of experience and more than 400,000 flight hours in support of military training and research and development requirements. Phoenix Air’s audited mission success rate is 99% including all overseas operations.

EWAT—the follow-on program to CAECSP—is a U.S. Navy contract for two airborne high-power radar jamming aircraft. Phoenix Air won this competitively bid contract by offering two highly-modified Gulfstream G-I aircraft with flight crew, sensor operators, special missions equipment and maintenance.  The contract calls for high-power “A” thru “J” band radar jamming and wide-band communications jamming. These dedicated aircraft are capable of more than five-hours airborne on station while training airborne and shipboard fleet units to maintain EW combat superiority.  This training is achieved by using tactical procedures and concepts, and measuring and evaluating the results in support of U.S. Navy, Joint Force and NATO militaries worldwide.

Try adjusting the tracking radar's pulse count, frequency or PRF. Different combinations will effect the tracking radar's efficiency. Incrementally increase the jammer transmitter's power by 1 watt at a time to find the power needed to completely jam the tracking radar.

On Your Own

Radar jamming is a form of electronic countermeasures (ECM), designed to degrade the effectiveness of enemy radar systems. Usually, this is done by emitting radio signals at specific frequencies which impair the ability of radar systems to accurately detect and depict objects in the operational environment. This can generate “noise” in the radio spectrum which will confuse or mislead the enemy and affect their decision-making accordingly.

Begin with the Waveform tab, which is within the Mode tab on the Basic - Definition page, to further define the radar. The Waveform tab is further split into five more tabs: Pulse Definition, Modulator, Probability of Detection, Pulse Integration, and Specs.

Then, the second phase of the exercise tests whether an experimental aerostat with a radar jamming package could jam the tracking radar. You know in the original exercise the aerostat with a radar jamming package was tethered in a remote mountainous area 10,000 feet above ground level (AGL).

Since you will have one object that uses an RCS, you can set the properties at the scenario level. If multiple objects required an various Radar Cross Sections, you would insert the RCS at the individual object level.

Degrading Enemy Radars

Four columns of data might be of interest in this report. Start by looking at S/T PDet1 and S/T PDet1 w/Jamming (single pulse) and compare it to S/T Integrated PDet and S/T Integrated PDet w/Jamming. This gives a good example of how integration provides better tracking than single pulse.

If you return to the 3D Graphics window, click the Start button in the Animation toolbar. As you watch the Sensor object track the aircraft , you will see that, at times, you have unobstructed line of sight. At other times, the aircraft dips behind terrain. Both the terrain and distance from the radar site will affect how well your radar can track the aircraft.

Barrage and Sweep Radar Jamming techniques were developed in response to this challenge. Sweep jamming focuses the full power of the jammer one frequency at a time while allowing for quick changes between frequencies. Barrage jamming involves jamming more than one frequency at a time, which certainly “covers more ground” in a manner of speaking, but the power of the jamming is lessened since it is dispersed across multiple frequencies at once. Related techniques like Pulse Radar Jamming have been developed which add an additional layer of protection for friendly forces by obscuring the location from which the jamming signal is emanating.

For this analysis, you will use a single beam. The Radar object will be a child of the Sensor object. Since the Sensor object is bore sighted towards the aircraft, the Radar object, which is pointing along the parent's Z body, will also point at the aircraft. (Orientation Methods)

Waveform Tab

By placing the S/T Integrated PDetand S/T Integrated PDetwith jamming on the same axis, it's easier to read the graph. As you can see by looking at the graph, the jammer attached to the aerostat is effectively jamming the tracking radar.

The next column describes installed receiver sensitivity, which defines the ability of the radar jammer to detect the radar signal and provide necessary jamming techniques. Lower installed sensitivity generally translates into greater detection range. Because a support jammer usually operates outside of a threat’s lethal range, the ESM receiver typically requires more sensitivity to detect the radar signals. Note that sensitivity has to be balanced with the jammer ERP to prevent interference between the jammer’s receive and transmit paths.

Until recently, the roles (and designs) of self-protection jammers and support jammers were fairly distinguishable. However, with the advent of gallium nitride-powered ASEA jammers that can deliver greater ERP in a focused beam, the newer self-protection jammers installed on a strike aircraft can deliver enough energy at a distance to play a limited support jamming role. In addition, some of the latest AESA radars on fighter aircraft, for instance, can provide self-protection jamming in select frequencies. The point here is that some of the traditional distinctions between a self-protection jammer, a support jammer and a radar are beginning to blur.

You will use the Custom Analysis Terrain Sources table to specify locally available terrain data files for analysis and visualization in the scenario. Although you could use the Custom Analysis Terrain Sources table while streaming terrain data from a terrain server, you don't need to do that for this lesson.

Model The Tracking Radar

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Rc-26 Surveillance Aircraft

Rc-26 Surveillance Aircraft - The aircraft is normally used to provide surveillance for big federal drug and gang busts — but flew over the Black Lives Matter protests in DC earlier this month, as well as over Baltimore during the protests following Freddie Gray's death.

It was fitted with video cameras in 2006, by a company called Alpha Research & Technology. Photos on the firm's website show the plane and the two-person, three-screen console used to control its surveillance cameras from inside the main cabin.

Rc-26 Surveillance Aircraft

The plane now carries a Wescam MX-20 steerable camera turret, described by its manufacturer as ideal for high-altitude, persistent surveillance. It can monitor targets day and night, see through haze, and provide infrared thermal imaging. In the fire-support role, aircraft sensors can detect fires at up to 80 miles and accurately map them from up to 3 miles away.

The Fbi Used Its Most Advanced Spy Plane To Watch Black Lives Matter Protests

An extensive communications suite allows communications from 29 to 960 MHz including provisions for plugged-in 800 MHz handheld radios and earphones. The aircraft is a one-of-a-kind spy plane operated by the FBI, fitted with sophisticated cameras for long-range, persistent video surveillance, day or night.

It repeated its late-night circling around the city as protests continued the following two nights, and made a shorter flight on June 6. Gillespie said Kinzinger, a lieutenant colonel trained as an RC-26 pilot, also sees the aircraft's value in assisting Customs and Border Patrol missions along the southern U.S.

border. Kinzinger deployed with his unit to the border for the security mission in February. "The congressman is pleased to see the RC-26 given an extension in the NDAA because he knows firsthand how important this reconnaissance resource truly is for the Air Guard," said Maura Gillespie, a spokeswoman for Kinzinger.

"The Air Force is leading the way with bold, and likely controversial, changes to our future budget. We need to shift funding and allegiance from legacy programs we can no longer afford due to their incompatibility with the future battlefields and [instead] into the

capabilities and systems ... required for victory. There's no way around it," he added. Ongoing upgrades include airspace compliance mods to meet FAA mandates. The ANG was barred from divesting the platform starting in FY20 unless it demonstrates the fleet's missions can be performed by other assets.

RC-26s notably supported wildfire fighting efforts in California, and law enforcement activities during civil unrest in several U.S. cities in 2020. The aircraft is equipped with specialized digital cameras, IR video, and communications equipment to enable domestic and international anti-trafficking.

The aircraft has a secondary role providing real-time video streaming to responders following hurricanes, wildfires, and other disasters. The Air National Guard told Air Force magazine that these flights were "responding to a District of Columbia National Guard request to provide airborne situational awareness of key lines of communication and critical infrastructure within the District."

Normally, this elite spy plane is deployed for some of the FBI's most important surveillance missions, providing eyes in the sky when federal agents arrest drug traffickers or violent gang members. But this isn't the first time it has flown over Black Lives Matter protests: A BuzzFeed News review of flight tracking records has established that the same aircraft circled above Baltimore in April and May of 2015, during the unrest that followed the death of Freddie

Gray from severe injuries sustained in police custody. "The FBI is supporting our state, local, and federal law enforcement partners with maintaining public safety in the communities we serve," the agency responded in a written statement.

"Our efforts are focused on identifying, investigating, and disrupting individuals that are inciting violence and engaging in criminal activity. The FBI respects those who are exercising their First Amendment rights, including the right to peacefully protest."

BuzzFeed News obtained flight tracking records for the plane going back to the beginning of 2015 from the website Flightradar24, linking several of its flights to high-profile raids on drug traffickers and violent gangs. These included major drug trafficking busts in Puerto Rico in 2018 and 2019, drug and money laundering arrests in northern Alabama in October 2019, and the capture of members of prisoner-led gangs in Woodland, Northern California, in February 2018.

In 2015, the Baltimore Police Department asked for the FBI's help in monitoring unrest in the city. But the DC Metropolitan Police Department said it did not request the flights above the nation's capital in early June.

Because the costs of operating, staffing and equipping the force have increased over time, the service has had to budget more money just to keep existing platforms going, according to Todd Harrison, director of the Aerospace Security Project for the Center for Strategic and International Studies

. Harrison published his latest analysis, "The Air Force of the Future: A Comparison of Alternative Force Structures," in October. The surveillance flights over DC began the day after another branch of the Department of Justice, the Drug Enforcement Administration, was given the authority to "conduct covert surveillance" and collect intelligence on people protesting the killing of George Floyd by Minneapolis police.

The FBI can also equip its planes with devices called cell site simulators that mimic a cellphone tower and can be used to locate and track people via their phones. But Heath Hardman, a lawyer who used to operate similar devices for the US Marine Corps, could find no evidence of antennas that would be used for this purpose in the FAA documents for the Citation jet, and said that a plane tracking phones would be unlikely

to fly so high. "You want to be as low as you can without being detected," he told BuzzFeed News. The fleet is currently split between six Block 25R and five Block 20 configured aircraft. ANG priorities include bringing the fleet to a common standard with updated mission management, integrated comms, and upgraded antennas.

Critical needs include adding SAR to enable all-weather ground moving target tracking, LOS/BLOS-secure FMV downlinks, avionics modernization, and five-bladed propellers to increase range and short-field performance. "It should come as no surprise that the FBI uses planes to follow terrorists, spies, and serious criminals," said then-deputy director Mark Giuliano in June 2015, in a rare public statement on the agency's aviation program.

"We have an obligation to follow those people who want to hurt our country and its citizens, and we will continue to do so." Earlier this year, the lawmaker spoke out against the Guard's potential cut to the RC-26 ISR fleet.

In an op-ed published in Air Force Times, Kinzinger wrote that the ISR plane could be the boost that border security needs when other resources are scarce or troops are limited by other means. The Air Force cannot spend money to retire or realign funds meant for the RC-26 surveillance plane until the Air Force secretary "certifies to the congressional defense committees that other platforms or technologies provide equivalent capabilities," according to the bill.

Shortly before 11 p.m. on Monday, June 1, just hours after federal police used tear gas and batons to clear protesters from the front of the White House for President Donald Trump's Bible-wielding photo op, a Cessna Citation jet took off from Manassas Regional Airport in Virginia.

Until about 1.30 a.m., it flew in a 7-mile circle around central Washington, DC, surveilling the protests, flight tracking records show. The FBI's Cessna jet wasn't the only sophisticated government spy plane to fly over DC in early June.

On June 3 and 4, an RC-26 surveillance aircraft operated by the Air National Guard flew in tighter circles at altitudes of less than 7,000 feet. These planes, like the FBI's jet, are commonly used in counter-drug trafficking operations.

They vary in capability: five are Block 20s and six are Block 25s, which have different avionics packages. Since at least 2009, the Guard has overseen all 11 of the medium-altitude ISR aircraft, which are used for domestic response, counter-drug operations and disaster relief, as well as to respond to assistance requests from local governments.

The fiscal 2020 National Defense Authorization Act that passed both houses of Congress this week contains provisions to halt the planned retirement of an Air National Guard intelligence, surveillance and reconnaissance plane flown by a U.S.

congressman In 2015, the FBI Cessna Citation's identity was masked on public flight tracking websites, but from the Flightradar24 data BuzzFeed News has now confirmed that the same plane that flew over the BLM protests in DC in June following George Floyd's death also conducted surveillance in Baltimore after

Freddie Gray was killed. But the plane's recent outing above DC is not the first time it has watched BLM protests. In May 2015, the ACLU noted that an unidentified Cessna Citation had circled above Baltimore during the unrest triggered by the death of Freddie Gray.

An FBI propeller-driven Cessna was also tracked circling over the city at that time. "When you have a large fleet, the cost per plane goes down, [but] small fleets, the cost per plane goes way up because you have huge fixed costs with each of your aircraft types," he told reporters when the report debuted.

"It's now been well documented that a number of federal agencies wildly overreacted to protests in DC in deeply troubling ways," Nathan Freed Wessler, an attorney with the American Civil Liberties Union's Project on Speech, Privacy, and Technology, told BuzzFeed News.

"To learn that the FBI deployed its state-of-the-art surveillance plane to watch these historic protests raises additional troubling questions." Other FBI planes carry less capable cameras requiring the aircraft to fly at altitudes of around 5,000 feet, where they would more easily be spotted from the ground.

Those planes watch suspects in FBI investigations in the same region as their home airport. The Citation jet, by contrast, is deployed across the entire nation, and often circles its targets at altitudes of 15,000 feet or more.

During the flights above Washington, DC, in early June, it flew at between 13,000 and 17,500 feet. "Despite the important abilities of this reconnaissance plane, Air Guard officials announced they'll be removing it from use, and will do so quickly," he said in the Jan.

27 op-ed, following a 35-day government shutdown. "Their announcement was made quietly, as the country's attention was drawn to the government shutdown focused on the issues on our southern border." Then-Acting Air Force Secretary Matt Donovan (most recently named to become the under secretary of defense for Personnel and Readiness at the Defense Department) said Defense Secretary Mark Esper has been open to "divesting ... legacy capabilities that simply aren't suited

" for future battlefields. The vast majority of the FBI's planes are small, propeller-driven Cessnas, according to Federal Aviation Administration registration records for the agency's front companies. The jet that flew over BLM protests is the only aircraft of its type operated by known FBI fronts.

It is registered to the National Aircraft Leasing Corporation, identified as an FBI alias in the 2012 book Intel Wars, an analysis of the "war on terror" written by the former intelligence analyst Matthew Aid. The address given on the plane's registration documents is a UPS Store in Greenville, Delaware.

Contractors: Fairchild (airframe); Elbit Systems (avionics upgrade).First Flight: 1990.Delivered: March 1989-1996 (delivered as C-26A/B).IOC: N/A.Production: 10 (C-26A); 33 (C-26B); 11 (RC-26).Inventory: 11.Operator: ANG.Aircraft Location: Des Moines Aprt., Iowa; Ellington Field, Texas; Fairchild AFB, Wash.; Fresno Yosemite Arpt., Calif.;

Key Field, Miss.; Kirtland AFB, N.M.; Montgomery Regional Arpt., Ala.; Truax Field, Wis.; Tucson Arpt., Ariz.; Yeager Arpt., W.Va. Active Variant: •RC-26B. Surveillance version of Fairchild C-26. Dimensions: Span 57 ft, length 59.5 ft, height 16.6 ft.

Weight: Max T-O 16,500 lb.Weight: Max T-O 16,500 lb.Power Plant: Two Garrett TPE331-12UAR-701 turboprops, each 1,100 shp.Performance: Speed ​​334 mph, range 2,070 miles.Ceiling: 25,000 ft.Accommodation: Two pilots, navigator/mission systems operator. Although there had been violent clashes and looting in the days before the FBI planes were deployed above Baltimore, more than 18 hours of video footage subsequently released by the agency showed peaceful marches and people moving around on the streets at night.

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Recaro Aircraft Seat

Recaro Aircraft Seat - The new winged privacy headrest option, meanwhile, is a nod to passenger psychology in the era of COVID-19. Recaro isn't claiming that it will prevent transmission, but it expects a certain amount of perceived extra privacy from it.

The Qatar renderings do not include this either. Following the event, Recaro issued a press release revealing Qatar Airways as "one of the first airlines to select the CL3810", while Qatar Airways chief executive Akbar al Baker noted that "we are pleased to be one of the first global airlines to select the

Recaro Aircraft Seat

CL3810”, with both seatmaker and airline seeming to studiously avoid the phrase 'launch customer'. The crux of the seat is "using additional materials like composites, especially in the backrest, because the backrest is a very - in terms of HIC testing - important part in terms of integrating of all the different features like monitors, stowages, and for sure

for comfort,” chief executive officer Mark Hiller tells RGN. RECARO Automotive has been setting standards in automotive seating for decades, having presented the first sports seat for cars in 1965. The first retrofit sports seat, the world's lightest car seat, the most innovative commercial vehicle seat and new sport seats in a modern composite design

also come from RECARO To get the extra inch of living space around the knees, Recaro has repositioned the rear horizontal support structure towards the front of the seat, enabling a surprising amount of shin clearance, even within the relatively compact surroundings of a 31” seat pitch.

Citing an eyebrow-raising 1.5kg per pax weight reduction — more than a 15% reduction compared with the CL3710 — Hiller explains that the CL3810 is not a "cut-in", where airlines are expecting to swap in the newer CL3810 for previous orders

of CL3710, although “it's also something that we always provide to customers — if they want to switch over to the new product, for sure we support it. The only thing we need to consider is the lead-time for certification.”

It is, Hiller says, “a completely new design, more or less a hybrid design of a backrest with the different materials. The foams offered are optimized, the structure itself — it's really a new development, which helped us really to bring down the weight of the 3710, which was already quite effective."

This new fully contained armrest is a new option that Recaro is offering, and it will provoke a certain amount of discussion among taller and wider passengers, who might previously have been able to eke an extra couple of inches of space out at the knee by sitting

at an angle On first glance at Recaro's hybrid in-person and virtual online seat show event in its Swabian headquarters, the CL3810 is a striking monochrome update to the previous generation, the CL3710, which the company says secured a 50% market share on the Airbus A350 and Boeing

787 airframes. The Recaro CL3810 is set to debut at the end of 2022 on a narrowbody aircraft, the company confirmed to RGN in Schwäbisch Hall. The company later issued a press release stating that "Starting at the end of 2022, twenty shipsets of the CL3810 will be installed on [Qatar Airways'] new A321neo fleet".

Runway Girl Network confirmed visually that this swivels up completely to provide access for wheelchair users and passengers with reduced mobility. Renderings for Qatar Airways, the first airline to be announced as selecting the seat, eschew the new armrest style for the more usual option.

Beyond the CMF, though, the most visible changes are the additional sculpted foams, more streamlined armrests, a new winged headrest option and the new choice for an additional vertical element fully containing the aisle-side and window-side armrests.

RECARO Automotive develops, produces and distributes premium vehicle seats. Our customers include prominent, globally active manufacturers of automobile vehicles. Through retail sales, the company also provides end customers with aftermarket seats and motorsports customers with racing shells.

SCHWÄBISCH HALL, GERMANY — Creating a successor seat to an industry-leading product is always going to be high-stakes. But with its new CL3810, German seatmaker Recaro has cut 1.5kg per passenger seat through adding composites, has repositioned the seat structure to add what it says is an inch of living space, and is offering some thought-provoking new passenger experience form and function

.

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Rc Aircraft Clubs Near Me

Rc Aircraft Clubs Near Me - If you know of or are involved with an rc airplane club anywhere in the world, please don't hesitate to use the rc airplane club submission form to send me the club details and I will happily list you.

The AOPA Flying Clubs team is committed to helping more pilots experience the unique benefits of flying club membership. Whether you want to find out more about flying clubs in your area, join an existing club, or start a

Rc Aircraft Clubs Near Me

brand-new club, we're here to help. For an annual membership fee, rc airplane clubs can offer excellent value when you look at what you get from being an active club member. You'll make new friends, you can share your enthusiasm with and talk to folks who understand your passion, and you can get one-to-one instruction and help with building, setting up and flying your plane.

Not to mention always having a great site to fly from! Search for flying clubs near you or your EAA Chapter. If you are a flying club near an EAA chapter and are not listed here, please email flyingclubs@eaa.org with your information so we can add you to the database.

The best and most enjoyable way to learn to fly radio controlled model aircraft is by joining a club. To find your nearest R/C Model Flying Club search our Club Finder. Searches can be made under any category, Club Name, Location, County, Country etc.

We register ALL clubs, not just BMFA Affiliated. We list clubs from all countries of the UK and Eire and even clubs from other parts of the world. Disclaimer: Please accept that clubs listed within this site are done so in good faith.

I do not take responsibility for any misinformation - i.e. any clubs or fields that have ceased to exist or have changed location etc. since being listed. I do my best to update any changes that I'm made aware of.

Thank you. In the mid-1960s, AMA established a program that gave local AMA members the opportunity to join together as a group, enjoy camaraderie, exchange modeling tips and tricks, and secure use of flying sites. This was structured under the concept of organized groups, which are identified as AMA Chartered Clubs.

Today AMA charters nearly 2,400 clubs throughout the United States. AMA offers a variety of programs and benefits to chartered clubs such as flying site assistance and disaster relief grants, media recognition rewards, and liability coverage for officers and flying site owners to name just a few.

The F1D World Championship was held on December 12-15, 2022, in a salt mine in Slănic, Romania, the site of several previous world championships. The teams competed while flying within the mine's 183-foot ceiling. Learn more about the competition starting on page 18.

Abbreviation Used in Listings: RC FW = Radio Control Fixed Wing. Heli = Radio Control Helicopters. Sil = Radio Control Silent (Elec or Gliders). Turb = Jet engines/turbine models CL = Control Line. FF = Free Flight.

Indr = Indoor (RC or FF) Please use the form below to submit your rc airplane club details. Important: if you are submitting a club without a website, please give a contact e-mail or telephone number that you are happy to be listed publicly on this site.

Flying clubs are one of the very best ways to save money while you fly more, enjoy increased access to aircraft, and spend time with friends and family. Whether you are new to flying or you have

been a pilot for years, flying clubs have something for you. Most clubs listed in this directory have a website where you'll get all the necessary information. Approximate locations of the club / flying field are given in the directory, just to help you find a club in your area.

Please Note: Before visiting any of the flying sites listed here, you should first make contact with the local flyers and establish their ground rules. Discussions that could be taking place with a number of local and national

bodies means that access to certain sites may be under review and inappropriate use could jeopardize the negotiations and ultimately the site!

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Radar Jamming Aircraft

Radar Jamming Aircraft - One of the external visual characteristics is the wingtip air-to-air missiles on the F/A-18 Super Hornet are normally replaced by wideband receiver pods on the EA-18 Growler while other hardpoints carry a mix of electronic warfare pods and weapons.

The SDD program concluded with initial operational capability in late 2009, when the first of ten electronic attack squadrons (VAQ) began EA-18G operations. In service, the aircraft carries out a range of missions, including stand-off and escort jamming, surveillance, and strike.

Radar Jamming Aircraft

The Defense Security Cooperation Agency of the US Department of Defense (DOD) approved the sale of one EA-18G Growler Aircraft and related equipment worth $125m to the Government of Australia in September 2021. The new aircraft will replace the country's EA-18G A46

Ea-G And F/A-F Design

-311 aircraft lost in an accident at Nellis Air Force Base. The EA-18G Growler aircraft is a derivative of the F/A-18F Super Hornet, based on the Super Hornet platform, with structural changes and the installation of avionics and mission systems, increasing the empty weight by 800kg to 15,000kg and carrier landing

weight by 1,350kg to 21,775kg. The two-seat cockpit has the pilot crew station and electronic warfare officer’s advanced crew station. The advanced crew station is equipped with a touch-screen liquid crystal display (LCD) mission systems control and display, 203mm x 23mm (8in x 10in) full-colour tactical LCD, and two multipurpose 127mm x 127mm (5in²) LCDs.

The displays have tactical aircraft moving map capability (TAMMAC). The AN/ALQ-218(V)2, developed by Northrop Grumman Electronic Systems, is a variant of the Improved Capabilities (ICAP) III system deployed on the USN's EA-6B Prowler aircraft. The system's antennas are located on the port and starboard sides of the nose, engine bays, wingtip pods, and aft of the cockpit, providing 360° azimuthal cover.

The passive countermeasures system provides threat detection, identification and location. A support jammer differs from a self-protection jammer in a few ways. It provides higher ERP to cover a dispersed formation of strike aircraft from being detected and tracked by radars.

Growler Cockpit

It also will typically focus on defeating the lower-frequency early warning radars and surveillance radars in an enemy integrated air defense system (IADS), as well as using communications jammers to disrupt the C2 links between the radars.

A support-jamming aircraft typically features an advanced electronic support measures (ESM) system to detect, identify and geolocate enemy radars at a much longer distance than a radar warning receiver (RWR) or ESM system that cues a self-protection jammer.

The block 1 Growler is fitted with up to three AN/ALQ-99 radar jamming pods, together with an AN/ALQ-218(V)2 receiver and Raytheon AN/ALQ-227 communications countermeasures system, both of which are mounted in the bay previously designated as the F/A-18 Hornet aircraft's gun bay.

The aircraft has retractable tricycle-type landing gear. The Menasco main landing gear is single-wheeled and turns through 90° to retract rearward into the wheel bays mounted in the engine air ducts. The aircraft has a Messier-Dowty twin-wheel nose gear.

Engines And Performance Of Ea-G Growler

The nose of the aircraft is fitted with a catapult launch tow bar. An arrester hook is installed under the rear section of the fuselage. The aircraft construction includes a light alloy multi-spar wing as well as high-strength graphite and epoxy panels and doors.

The major contractor Northrop Grumman manufactures the rear and center fuselage sections while EADS CASA is responsible for the manufacture of structural components, such as the fuselage rear side panels, horizontal tail surfaces, flaps, leading-edge extensions, rudders and speed brakes.

The next column describes installed receiver sensitivity, which defines the ability of the radar jammer to detect the radar signal and provide necessary jamming techniques. Lower installed sensitivity generally translates into greater detection range. Because a support jammer usually operates outside of a threat's lethal range, the ESM receiver typically requires more sensitivity to detect the radar signals.

Note that sensitivity has to be balanced with the jammer ERP to prevent interference between the jammer's receive and transmit paths. EA-18G Growler is the most advanced airborne electronic attack (AEA) aircraft, capable of operating either from an aircraft carrier or from land bases.

The Growler was developed as a replacement for the US Navy EA-6B Prowler aircraft, which entered service in 1971 and retired in March 2019. In strike configuration, the Growler is armed with two each of AGM-88 HARM missiles, AGM-154 JSOW joint stand-off weapon (block 2 aircraft) and AIM-120 air-to-air missiles.

While carrying out active transmitting jamming, the Block 2 aircraft has the ability to hand off-target data to other airborne, land or surface attack platforms. In the survey table, the first two parameters are the jammer’s configuration (internal or podded) and the type of jammer – self-protection jammer or support jammer.

The next column lists the operational frequency range. Some surveillance radars, for instance, operate in the lower portions of the VHF band, while others can go up to approximately 6 GHz. This is a wide frequency range, and it addresses just one type of radar.

As radar technology improves, the frequency for each type of radar is expanding and jammers must follow suit. Naval Air Systems Command PMA-265 is the USN acquisition office for the EA-18G. The Boeing Company is the prime contractor and weapon system integrator.

Boeing also leads the EA-18G Growler industry team. Northrop Grumman is the main subcontractor and airborne electronic attack subsystem integrator. The interleaved radar modes include real beam-mapping mode and synthetic aperture radar mode with air-to-air search, air-to-air tracking, sea surface search, and ground moving target indication and tracking.

The radar has an advanced four-channel receiver-exciter, which provides wide bandwidth capability and the ability to generate a wide range of waveforms for electronic warfare, as well as air-to-air and air-to-ground operation. It also has the ability to operate in multiple air-to-air and air-to-ground modes simultaneously.

The AN/ALQ-99 jammer fitted on the block 1 Growler is supplied by the EDO Corporation. The AN/ALQ-99 receivers are installed in the tail of the aircraft and the AN/ALQ-99 pod houses the exciters and high radiated power jamming transmitters.

Until recently, the roles (and designs) of self-protection jammers and support jammers were fairly distinguishable. However, with the advent of gallium nitride-powered ASEA jammers that can deliver greater ERP in a focused beam, the newer self-protection jammers installed on a strike aircraft can deliver enough energy at a distance to play a limited support jamming role.

In addition, some of the latest AESA radars on fighter aircraft, for instance, can provide self-protection jamming in select frequencies. The point here is that some of the traditional distinctions between a self-protection jammer, a support jammer and a radar are beginning to blur.

The advanced tactical APG-79 Active Electronically Scanned Array (AESA) radar provides air-to-air and air-to-ground capability with detection, targeting, tracking and protection modes. The radar is supplied by Raytheon Space and Airborne Systems at El Segundo, California.

Our technology survey this month looks at airborne radar jamming systems. Airborne radar jammers are typically categorized as either self-protection jammers or support jammers. Self-protection jammers, as their name implies, are designed to protect the host aircraft by jamming air defense radars that are in the middle-to-late stages of the targeting and engagement process, such as performing target acquisition, target tracking or fire control

for either a missile or an anti-aircraft artillery battery. These jammers, which typically feature an operating range from around 1 GHz up to 20 GHz, use a combination of denial and deception techniques that prevent the radar from tracking the target aircraft.

The Growler is powered by two F414-GE-400 after-burning turbofan engines with 44,000lbs thrust supplied by General Electric. A titanium engine firewall is incorporated into the aircraft structure. The engines are rated to supply 62kN or 98kN with afterburn.

ERP, or effective radiated power, defines the maximum output power of the jamming system. As discussed earlier, the ERP of a self-protection jammer is usually lower than the ERP of a support jammer. For self-protection jammers, the ERP figure is a balance between the radar cross section of the host aircraft and the detection range of the threat radar system.

The jammer must generate jamming power that is greater than the reflected signal from the aircraft (RCS). The last few columns describe the size, weight, and additional features of each radar jammer. ♦ The Growler aircraft's first test flight was successfully completed in August 2006. This was followed by delivery of the first two test aircraft to the USN in September and November 2006. The first production aircraft was delivered to the USN in September 2007.

The system enables the pilot to accurately direct or cue the weapons against enemy aircraft while performing maneuvers. The pilot points his or her head at the target and weapons are directed to the target. Aircraft and mission data, such as targeting cues and aircraft performance parameters, are displayed directly on the pilot's visor.

The Growler is a derivative of the combat-proven two-seat F/A-18 Hornet, the US Navy’s maritime strike aircraft. The primary missions of the aircraft are electronic attack (EA) and suppression of enemy air defenses (SEAD), particularly at the start and ongoing early stages of hostilities.

Boeing was awarded a contract to deliver 12 Growlers to the Royal Australian Air Force (RAAF) under a foreign military sales agreement with the USN in June 2014. The aircraft achieved initial operational capability in April 2019 and are currently operated by the RAAF.

Australia is the first country outside the US to operate the EA-18G Growler aircraft.

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Rc135 Aircraft

Rc135 Aircraft - The aircraft was overhauled with significant changes to the airframe and engines in 2005. It was also upgraded with a cockpit inertial navigational system as per the Federal Aviation Administration (FAA) and International Civil Aviation Organization (ICAO) standards.

Boeing received a $248m order from the USAF between 1997 and 2002 to build and install re-engine kits for 11 KC-135 and 11 RC-135 aircraft. The re-engine kits incorporate new engine struts and nacelle, structural fittings, wiring harnesses and hardware to upgrade the engines.

Rc135 Aircraft

Overall, while the severity of the flaws with non-conformal pins has not been fully assessed, it's at least encouraging that the Air Force acted so aggressively to prevent potential problems before they manifest in a more dramatic fashion.

Orders And Deliveries

A Chinese fighter jet intercepted a US reconnaissance aircraft over the South China Sea last week and performed an "unsafe maneuver," forcing the US aircraft to take evasive action, according to Indo-Pacific Command, the command responsible for overseeing US military operations in the

region. Lastly, the Air Force also operates three WC-135R Constant Phoenix jets, a weather reconnaissance aircraft employed to suck in air samples into a holding sphere, from which onboard sensors can 'sniff' out radiological activity associated with nuclear testing in real time.

These three aircraft were recently converted from KC-135R tankers at a cost of $208 million, replacing the prior WC-135W aircraft based on older, increasingly unreliable C-135B airframes with less fuel-efficient TF-33 engines. “The U.S. The Indo-Pacific Joint Force is dedicated to a free and open Indo-Pacific region and will continue to fly, sail and operate at sea and in international airspace with due regard for the safety of all vessels and aircraft under international law," the statement said.

. The grounding also affects 17 specialized RC-135 surveillance planes. That includes the RC-135V/W Rivet Joints, which not only listens in on communications, but collects data on the electromagnetic emissions of military systems so they can be readily classified, identified and located.

Boeing Rc- Variants

The RC-135U Combat Sent is dedicated to studying the capabilities of radars. And the RC-135S Cobra Ball's job is to gather detailed data on other countries' missile tests—hello, North Korea! The majority of aircraft interactions, including those between the US and China, are conducted in a safe and professional manner, the official said.

But in cases such as this incident when they are determined to be unsafe, the US responds through diplomatic and military channels through lines of communication with Beijing. The Boeing RC-135 is powered by four F108-CF-201 high bypass turbofan engines each of which can produce 21,000lbf of thrust.

F108 is the US military designation of the CFM56 engine manufactured by CFM International. The engine reduces fuel consumption, noise and emissions as per the stringent FAR 33-6 ingestion rules. The Chinese government has sent large numbers of military aircraft into this region of Taiwan's ADIZ, which is international airspace, in recent years.

These large-scale flights typically come in response to actions on the part of the authorities in Taipei or their international partners, especially the United States, that the government in Beijing objects to. The May 30 sorties came days after the U.S.

Retired Airliner Military Workhorse

President Joe Biden said that the United States would defend Taiwan against any attempt by authorities on the mainland to seize it by force, comments that drew a swift rebuke from the Chinese government and that were subsequently walked back by American officials.

On December 21, a Chinese Navy J-11 fighter jet flew within 20 feet of the nose of an RC-135 Rivet Joint, a US Air Force reconnaissance plane with about 30 people on board. In response, the RC-135 had to take "evasive maneuvers to avoid a collision," INDOPACOM said in a statement Thursday.

U.S. Military officials, as well as members of America's Intelligence Community, have said in recent years that they believe the PLA is working to put itself at least into a position where it would be confident in its ability to conduct a successful military intervention against Taiwan by 2027.

.U.S. authorities have also said that they do not believe that this necessarily means the government in Beijing will rush to launch such an operation at that time. At the same time, there has been much discussion about what Chinese officials might be taking away from the international response to Russia's invasion of Ukraine.

Rc- Reconnaissance Aircraft Development

The government in Beijing has been critical of sanctions and other actions taken in response to Russia's aggression, but has so appeared to provide only limited to Moscow. The RC-135U in question, which has the serial number 64-14849, flew its mission near areas of China's southern coast, including around Hainan Island and into the Gulf of Tonkin, on June 6, according to online flight tracking data.

It is now June 7 in that part of the world. Hainan is home to the highly strategic Yulin Naval Base, the People's Liberation Army Navy's (PLAN) primary hub in the region and its main nuclear submarine base, where all of its ballistic missile submarines are homeported, among other things.

The RC-135 can climb at a rate of 1,490m/min. The maximum speed of the aircraft is about 933km/h. The range and service ceiling are 5,550km and 15,200m (50,000ft) respectively. The aircraft weighs around 78,743kg and its maximum take-off weight is 133,633kg.

Something was off with a key component used to literally hold many U.S. Air Force aircraft together—and it resulted in the service grounding 207 vital aircraft according to a Time Compliance Technical Order issues in February.

No matter what, RC-135U 64-14849's recent flight along China's coastlines in the South China Sea, as well as the preceding one near areas further north, underscore the U.S. The military's clear interest in having the most up-to-date and detailed information possible about Chinese radars and its integrated air defense system as a whole, across this highly strategic part of the world.

The most important are the Air Force's roughly 390 KC-135 Stratotankers, which can effectively multiply the range and endurance of all Air Force combat aircraft with in-flight refueling. The vital tankers also frequently do double-duty as cargo aircraft.

The KC-135 fleet is actually outlasting the smaller fleet of more modern KC-10 Extenders, and remaining in service longer than planned due to long-running problems affecting the Air Force's new KC-46A Pegasus tanker based on the Boeing 767 airliner.

A Tweet yesterday from the SCS Probing Initiative, a public flight and ship tracking effort run through China's Peking University in Beijing, further speculated that the RC-135U's proximity to the shore in its recent flights could give it the ability to collect data on targets deeper.

inside the country. The USAF began training the RAF's No 51 squadron crew on the RC-135V/W Rivet Joint aircraft at Offutt Air Force Base as part of an agreement signed between the US Department of Defense and the UK Ministry of Defense in January 2011.

Sébastien Roblin has written on the technical, historical, and political aspects of international security and conflict for publications including 19FortyFive, The National Interest, MSNBC, Forbes.com, Inside Unmanned Systems and War is Boring. He holds a Master's degree from Georgetown University and served with the Peace Corps in China.

You can follow his articles on Twitter. The offending items, first publicly revealed on February 9 in a .css-3wjtm9{-webkit-text-decoration:underline;text-decoration:underline;text-decoration-thickness:0.125rem;text-decoration-color:#1c6a65; text-underline-offset:0.25rem;color:inherit;-webkit-transition:all 0.3s ease-in-out;transition:all 0.3s ease-in-out;}.css-3wjtm9:hover{color:#595959 ;text-decoration-color:border-link-body-hover;}memo posted onto an unofficial Facebook page associated with Air Force non-commissioned officers, are apparently "non-conforming" vertical pins.

Two of these 5-inch pins are used to bear 90 percent of the load fixing the vertical stabilizer (ie. tail fin) on the C-135 family of aircraft. The failure of just one pin would therefore be sufficient to compromise its load-bearing capacity, causing the entire vertical stabilizer to ... "depart the aircraft," as the memo dryly puts it.

There is certainly no shortage of radars and other signal emitters of potential interest for an aircraft like the RC-135U along China's coastlines, and around Hainan's Yulin Naval Base in particular. Other U.S. military intelligence, surveillance, and reconnaissance (ISR) aircraft, including at least one U.S.

Navy P-8A Poseidon maritime patrol plane fitted with a secretive radar pod, have been tracked flying similar routes in the past. Video of the incident from INDOPACOM shows the J-11 flying off the nose of the RC-135.

As the two aircraft draw closer, a defense official said it is "unlikely" the Chinese jet could have maintained a safe visual separation from the larger, heavier American aircraft, which was maintaining its course and speed.

The RC-135 then takes evasive action to avoid a collision, descending away from the Chinese jet. Jets with non-conformal pins must have the component replaced at a depot—in most cases at the Oklahoma City Air Logistics Complex.

Even then, the fix doesn't require removing the entire tail and takes only a day—unless there's damage to the lugs. The route, which kept the aircraft in international airspace very close to Chinese territory the entire time, is similar to one that a U.S.

Navy EP-3E Aries II, another electronic intelligence gathering platform, was flying along at the time of a now infamous collision with a People's Liberation Army J-8 fighter jet in 2001. Geolocating and categorizing radars and other signal emitters is an essential part of producing accurate "electronic orders of battle" regarding the air defense capabilities of adversaries or potential adversaries.

The RC-135Us, which can process intelligence data onboard and transmit information in near-real-time, can also be deployed to support tactical-level operations in a contingency scenario, as well as perform various test and evaluation roles. The danger of incident is no joke—in 1985, a Japanese 747 airliner lost its tail midflight and plummeted into a mountain, killing 520 in the deadliest aircraft accident involving just one plane.

The culprit in that case was explosive decompression of a stress fracture incurred from a prior tail collision. Foremost, it was the workhorse keeping all of those planes refueled in the sky: the service's airliner-based KC-135 Stratotanker.

It also affected RC-135 and WC-135 surveillance aircraft extensively deployed to monitor the activities and technologies of foreign militaries (particularly China, North Korea, and Russia). This same aircraft, one of only two RC-135Us in service, flew another sortie that took it similarly close to areas along much of China's central and northern coastlines on June 3. Both of these sorties were conducted from Kadena Air Base on the Japanese island.

of Okinawa. A U.S. Air Force RC-135U Combat Sent electronic intelligence aircraft conducted a flight in the past 24 hours along much of China's southern coastline that meets the northern end of the South China Sea.

This sortie follows reports indicating a recent uptick in Chinese fighters harassing foreign surveillance and reconnaissance aircraft flying over international waters in the South China Sea region and elsewhere in the Pacific recently. This includes an incident disclosed just this weekend involving a particularly dangerous intercept of a Royal Australian Air Force P-8A Poseidon maritime patrol plane by a Chinese J-16 fighter jet, which you can read more about here.

The RC-135S Rivet Ball features an extended nose radome comprising S-band receiver antenna. It is also fitted with ten large optically flat quartz windows to track cameras. This variant is also equipped with a plexiglass dome fitted in the center of the top fuselage for manual position tracking.

That said, the Air Force deems the risk of a pin-related accident low enough that aircraft with faulty pins were authorized to fly to the maintenance depot to have them replaced. No mishaps due to these pins have been reported so far.

In addition, the RC-135U's appearance off China's shores follows a major PLA show of force aimed at Taiwan last week. A total of 30 Chinese military aircraft, including a mixture of 22 fighter jets of various types, as well as various airborne early warning and control aircraft, electronic warfare, anti-submarine, and ISR planes, flew into the southwestern corner of the island's Air

Defense Identification Zone (ADIZ) on May 30. This was the largest number of sorties into this part of Taiwan's ADIZ since January 23, when 39 Chinese aircraft flew missions there. This weekend, the Australian government issued statements regarding what it said was a particularly dangerous intercept of one of the Royal Australian Air Force P-8As flying over the South China Sea by a PLA J-16 fighter jet back in May.

The Chinese fighter cut across the path of the Australian plane and fired decoy flares and chaff, reportedly causing damage in the process, as you can read more about here. L3 Link in partnership with L3 Aerospace Systems delivered a new RealitySeven™-based Level D-equivalent Operational Flight Trainer (OFT), a flight deck simulator, to RAF Waddington in June 2018. The OFT is a high-definition, seven-channel out

-the-window visual system and six-degree-of-freedom motion platform to train pilots to fly the RC-135W aircraft. According to the Omaha World-Herald, by February 19 all of the WC-135 and RC-135 surveillance jets based at Offutt Airbase in Nebraska were reportedly verified not to use the suspect pins, and able to resume flight ops.

That included two Cobra Ball spy planes sent on February 20 to observe a failed test of Russia's latest silo-based nuclear missile.

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Qualified Business Use Of Aircraft

Qualified Business Use Of Aircraft - State TaxesWhich leads us to the issue of local taxes, mainly state sales and use taxes. Horton says many owners have been bitten by large tax bills they did not expect because of a poor grasp of state sales tax laws.

Recovery periods under the ADS system tend to be longer than recovery periods for the same property under MACRS. The ADS recovery period for business aircraft used in commercial or contract carrying of passengers and freight is 12 years, while the ADS recovery period for business jet aircraft used in other trades or businesses or for the production of income is six years.

Qualified Business Use Of Aircraft

"Also, from a sales and use tax standpoint, it's very good to have a leasing structure where the aircraft is dry leased from the owner entity to the operating business. That way, you can usually significantly mitigate sales tax," Horton adds.

A Use Policy Needs Stakeholder Input Ownership

An owner might be well advised to carefully document some personal use as legally allowed fringe benefit flying, a solution that may work for some businesses when the nature of the flight is not recreation, such as going to a medical appointment or checking on a personal investment

. In this case, the IRS allows the business to deduct the aircraft expenses for those flights as long as the owner recognizes some income based on a standard cost-per-mile formula. In addition to the bonus option, aircraft owners can also reduce tax liability by taking what is called the Section 179 Expensing Election.

This applies to both new and used aircraft and related equipment. For 2011, says Horton, you can deduct up to $500,000 for an aircraft-related purchase, provided that the total capital assets placed in service do not exceed $2.5 million.

For 2012, the expensing election is reduced to $139,000, phased out at $700,000 in capital asset additions. The Tax Cuts and Jobs Act of 2017 (the “Tax Law”), permits qualified purchasers of new and pre-owned aircraft to elect, for the purchaser's first year of ownership, to deduct from the purchaser's gross income 100% of the purchaser's basis

About Altivation

in the aircraft (what we will call in this summary “Depreciation”). Notably, absent congressional action, this permitted deduction will shrink starting in 2023, dropping 20% ​​each year for four years until it fully expires at the end of 2026.  This summary provides a high level review of key considerations for purchasers seeking to take advantage of

this new, larger deduction. In a November 2015 issue of its "Business Aviation Insider" magazine, NBAA states that the Business Aircraft Use Policy helps set and align expectations among the company's passengers, executive leadership team, board and the flight department.

"You don't have to take the bonus," Horton told us, and for some taxpayers, conventional depreciation might be more advantageous. However, if the full bonus is applied, it can be used to show a loss, which may allow the taxpayer to amend previous year returns and get money back.

This acceleration of depreciation deductions is particularly true with respect to assets for which so-called "bonus depreciation" is available. One tradeoff with using bonus depreciation is that less depreciation will be available to offset income in later years.

Are You Ready To Become The Proud Owner Of Your Very Own Business Jet?

A reasonable interpretation of the provision is that transportation expenses incurred for travel to or from business locations other than the employee's primary place of business should not be considered a non-deductible commuting expense, but should be considered as ordinary and necessary business travel expenses under Code

§ 162 even if the trip begins or ends at the employee's primary residence. Furthermore, the new provision does not provide guidance regarding how to determine the non-deductible amount and leaves open the question regarding the deductibility of commuting expenses that are imputed as income to the employee.

A reasonable reading is that the full amount of the expenses should be deductible to the employer if the proper amount of income is imputed to the employee. Use tax may be imposed regardless of where the owner takes delivery of the aircraft as the application of use tax depends on where the aircraft is based or used most frequently.

Laws regarding use tax vary significantly from state to state as some states exempt aircraft from such tax while others do not have such tax. Owners must also be particularly cautious about how much time the aircraft is used for personal, non-business uses, including entertainment and commuting.

Prior law disallowed entertainment expenses incurred on behalf of existing or prospective clients and customers and other entertainment related events unless actual business activities or discussions were being conducted immediately before, after or during the entertainment event.

The Act modified Code § 274 so that entertainment expenses are no longer deductible. This new rule applies to aviation related expenses regardless of whether the expenses were directly related to a taxpayer's trade or business.

Until guidance is issued, it is reasonable to apply existing rules that look to the primary purpose of the trip from the standpoint of each individual traveler to determine the deductibility of such expense. Finally, the Tax Law introduced a new, but ambiguous requirement for purchasers hoping to qualify for 100% bonus depreciation.

Specifically, "the original use" of the aircraft must begin with the taxpayer. Unfortunately, neither Congress nor the Internal Revenue Service has clarified exactly what this phrase means or how this language might apply to new or pre-owned aircraft.

If, however, an executive uses their employer's aircraft to travel with family to a vacation destination and visits their employer's local office during the trip, this would likely not be a qualified business use of the aircraft.

In this example, although the executive is conducting business during the trip, that was not the primary purpose for the flight, and the executive's fellow passengers were members of their family traveling for personal purposes rather than colleagues or business associates traveling for business reasons.

In some cases, aircraft are depreciable for income tax purposes, but do not qualify for bonus depreciation and/or accelerated depreciation under the MACRS system. For example, an aircraft does not qualify for accelerated depreciation under the MACRS system if it is not used at least 50% of the time for qualified business uses — more on that in a moment — or is used predominantly outside the United States.

And the documentation is important, a detail some filers forget. You can organize it after the fact, but you'll need to keep good records. "On audits, you must show evidence of the purchase price to show the basis you used for the depreciation," Horton explained.

"You need to maintain flight logs, showing the date of the flights, the flight time and route of travel, the purpose of the trip, the number of passengers on board the aircraft and their purpose for making the trip."

The Act also modified the deductibility of expenses incurred in providing transportation between an employee's residence and place of employment, unless the transportation related expenses are incurred primarily for the employee's safety. Before the Act, commuting expenses of this type were generally deductible as a compensation related fringe benefit.

These expenses were deemed ordinary and necessary expenses under Code § 162. Additional guidance should be provided to determine the boundaries of this new provision. For example, does the new limitation include travel between each residence and place of employment of the employee or just travel between the employee's primary residence and primary place of employment?

Before the Act, Code § 1031 provided that no gain or loss was recognized when property held for productive use in the taxpayer's trade or business was exchanged for property that was "like-kind." Under the former § 1031, if an aircraft used in a taxpayer's trade or business was sold to trade up, the taxpayer could use this provision to essentially defer the gain on the sale.

This is no longer the case as the Act modified Code § 1031 to only permit like-kind exchanges of real property. Although this change is quite significant, the impact of the elimination of like-kind exchanges can be mitigated by the new bonus depreciation rules.

All these situations need to be addressed within the Use Policy. Doing so takes the flight department out of the role of "traffic cop" and enables them to focus on what's most important, the safe operation of the aircraft.

"... allows for greater accelerated depreciation over longer time periods, which is beneficial to individuals and businesses as it allows them to deduct greater amounts at the beginning of an asset's life, and relatively less later on."

To get the lowest possible total cost per hour, you need to increase your flight hours. Basic math tells us that when the denominator of a fraction goes up (in this case, flight hours), the value of the whole fraction (total cost per flight hour) goes down.

“So the example is that if you installed, say a new G600, for $30,000, off the top under 179, you could take the entire amount. You wouldn’t even need to use the bonus because the 179 election would absorb the entire amount,” Horton says.

(As a rule, the bonus applies only to new property, while Section 179 elections can apply to both new and used.) Under the Act, 100% of the cost of an aircraft used in a trade or business may be depreciated during the first year of ownership (hereinafter referred to as "bonus depreciation").

These new rules apply to purchases of either new or pre-owned aircraft acquired and placed in service after September 27, 2017 but before January 1, 2023. If the aircraft does not qualify for bonus depreciation, its acquisition cost will be depreciated using the straight

line method. Bonus depreciation applies only if the aircraft has 50 percent qualified business use. That means that at least 50 percent of the hours flown on the newly purchased airplane were documented business use, but there are some business flights that may not count as qualified business use, such as a business flight operated under a lease from a related party.

That is a contentious area that the IRS is currently reviewing. As previously noted, bonus depreciation is only available for aircraft used in a trade or business. As a result, if the aircraft is to be acquired by a properly structured family office that is engaged in a trade or business, the taxpayer may obtain a sizable tax deduction in the year of acquisition if the family office has other business income that may be

offset by the bonus depreciation. Otherwise the loss will be carried forward under the new more limited deductibility rules. Under these rules, a so called excess business loss many only offset up to $500,000 (for married taxpayers filing jointly) and $250,000 (for single taxpayers) of non-business taxable income like dividends, interest and capital gains in the year of the business loss

. In future years, the carryforward loss may only offset up to 80% of a taxpayer's taxable income for these subsequent years. 2011 CONSIDERATIONS Although 2011 is behind us, filing a return may not be, so Horton offered some pre-filing tips.

As part of a larger stimulus package, Congress approved 100 percent bonus depreciation for any new aircraft or new upgrade placed in service in 2011. The bonus means that you can apply the full purchase price of the airplane as a deduction in a single year, rather

than using the more conventional five-year accelerated depreciation schedule or six-year straight-line method. In order to qualify for depreciation, the business or individual owner must meet certain usage requirements — namely, that their business use of the depreciable asset exceeds their personal use of it.

This distinction has a direct impact on what percentage of depreciation an entity or individual is entitled to deduct. For example, if a company wanted to claim 100% "bonus" depreciation but only 60% of its aircraft usage constituted business use, that company's depreciation allowance would be limited to 60% of the cost base of the aircraft.

The other most essential component of eligibility for accelerated aircraft depreciation is that the aircraft's use be reserved primarily for qualified business use, which is determined by analyzing both the primary purpose of the trip and each passenger's purpose for traveling on the aircraft.

Before purchasing an aircraft, careful thought and consideration must be given to the variety of issues the purchase will raise. From the outset, it is critical to enlist the help of competent professionals to lay the foundation for the transaction by selecting the proper acquisition structure and shepherd you through the process to ensure the purchase meets your needs and that the most efficient tax results flow from the

transaction. Said simply, make sure not to rush the take off. As for 2012, the bonus will be 50 percent, but if combined with allowable expensing elections, you can still claim a sizable chunk of depreciation to reduce your tax burden and make the cost of a new airplane for business use more appealing than it otherwise might

well Importantly, this summary is not a comprehensive review or analysis of the Tax Law, but instead only emphasizes that there are a number of complex, and sometimes vague, requirements that must be satisfied to qualify for the Depreciation deduction.

Careful planning around the operation of the aircraft will help meet many of these requirements. It is important to discuss with your legal adviser or qualified accounting professional (prior to making the decision to purchase an aircraft) these requirements to understand the applicable law, and to carefully craft both the ownership structure and operation of the aircraft.

The TCJA introduced a change to the depreciation rules applicable to business aircraft, enhancing the timing and amount of depreciation deductions for such aircraft for income tax purposes. Prior to TCJA's passage, businesses and individual owners were eligible to immediately deduct 50% of the purchase price of a new business aircraft from their income subject to tax;

this “bonus” depreciation deduction was slated to decrease to 30% by 2019. Aircraft used in commercial or contract carrying of passengers and freight, which includes aircraft used in Part 135 operations, may generally be depreciated under MACRS over a recovery period of seven years.

Aircraft used in other trades or businesses or for the production of income, which are typically operated under Part 91, may generally be depreciated under MACRS over a recovery period of five years. A trap for the unwary occurs if qualified business use falls below these thresholds in any year and the taxpayer fails Code § 280F as a result.

In that case, the deduction would be prorated between the qualified business use and personal use, greatly reducing the value of the deduction. Worse yet, if the taxpayer fails Code § 280F in a year after bonus depreciation has been taken, the bonus depreciation taken in prior years will be recaptured as the owner must recognize recapture income equal to the amount of bonus depreciation taken in the prior years in

excess of the amounts that would have been deducted using the straight line method. To be effective, the Business Aircraft Use Policy needs to be developed with input from all key stakeholders in the company. Financial, tax, regulatory and risk-management issues must be addressed in the use of company aircraft.

personal use of business aircraft, business use of private aircraft