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MAY 4-6 | GENEVA, SWITZERLAND CAMP BOOTH #376 APRIL 2010 CAMP SYSTEMS INTERNATIONAL 40 OF AIRCRAFT MAINTENANCE TRACKING YEARS WHAT TO EXPECT IN AN IRS AUDIT p12 CAMP WILL BE AT p4 &
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Page 1: *04 CAMP InSight APR 2010 20pg · CAMP Europe SAS 15 rue de la Montjoie - BP 58 Saint Denis La Plaine Cedex France Tel: +33-1-55.93.45.80 Fax: +33-1-55.93.45.99 ASIA Dubai, United

MAY 4-6 | GENEVA, SWITZERLANDCAMP BOOTH #376A

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CAMP SYSTEMSINTERNATIONAL

40OF AIRCRAFT MAINTENANCE TRACKING

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WHAT TOEXPECT

IN ANIRS

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CAMP WILL BE AT

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APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 3

ContentsGreetings

CAMP InSight is an internal magazine published monthly by CAMP Systems International and circu-lated to its 3,000+ customers who collectively operate, own and manage the over 5,400 aircraft on CAMP’s maintenance tracking system.

Editor: Karie WhiteCAMP Systems International32 Daniel Webster Highway, Suite 10Merrimack, NH 03054Tel: (603) 595-0030Fax: (603) 595-0036Email: [email protected]

Advertising: George RossidesToll Free: 1-877-411-CAMPTel: (631) 588-3200 Cell: (516) 383-9082Email: [email protected]

Cover: Stock photo.

©2010 CAMP Systems International

April greetings,

April showers bring May fl owers... It’s the start to a children’s riddle that briefl y educates about the season of spring, but ultimately is intended for fall. Well, in this month’s publication April showers us with a plethora of refreshing content and opportunity.

Beginning with ‘Customer Spotlight’. Th is month’s ‘Spotlight’ takes a twist. Traditionally the segment focuses on a CAMP user. Instead, this month’s feature addresses a CAMP customer need and spotlights a solution. CAMP and its sister company, Aircraft Shopper Online (ASO), pair to provide assistance to customers trying to sell an aircraft in today’s marketplace. Turn to page 4 for details.

We are very pleased to welcome Conklin & de Decker to the pages of InSight. Hardly requiring an introduction, Conklin & de Decker is renown for its professionalism and quality consultation services and products. From acquisition to maintenance and management, Conklin & de Decker provides solid, factual data for general aviation professionals to base decisions on.

Staff members of the organization have agreed to share their invaluable knowledge and industry expertise. Look for Conklin & de Decker articles bimonthly under the ‘Industry Insights’ heading.

Did you know that US federal income tax was fi rst introduced in 1861? It was created to help fund the Civil War. Th e fi ling deadline of April 15 was established in 1955. And just in time, turn to page 12 to fi nd out what advice expert Nel Stubbs, VP/Co-Owner of Conklin & de Decker, has to off er on the topic of IRS audits.

Another new feature debuts this month - ‘ASO Top 50 Turbine Brokers and Dealers’ directory. Whether buying or selling an aircraft, ASO off ers one stop shopping. Buyers and

sellers benefi t from real time listings, powerful search tools, extensive leads, and personalized service. Th e directory, found on page 17, lists turbine aircraft brokers and dealers that frequently work with ASO.com to off er added value to their clients. We hope you will fi nd the information a useful resource.

Also, don’t overlook ‘AuCourant’ or ‘Hot Tip.’ CAMP’s adding to its YouTubeTM video training collection. And Eli, North Central FSR, has you updating aircraft times on the fl y. Read about it on pages 7 and 10.

Th ere are several OEMs, including Bombardier, Dassault, and Cessna holding Regional M&O seminars/conferences this month and in the months to come, as are the NBAA, EBAA, and other industry organizations. Th ese events help keep operators abreast of the latest programs, technical information, issues and eff orts each organization is making to support owners/operators. Please visit the respective organization’s website for an event schedule.

CAMP will be at the 10th Annual EBACE conference held May 4-6 in Geneva, Switzerland. We invite you to join us at booth #376. It will be a great opportunity to pair faces with names, answer questions, meet up with old colleagues, and get acquainted with new friends. We hope to see you there.

Finally, for those of you who aren’t familiar: April showers bring May fl owers. What do “May fl owers” bring? A: Pilgrims. Happy spring.

Best regards,

Rich AnzaloneVP Customer Support and SalesCAMP Systems [email protected]

04 CUSTOMER SPOTLIGHT A Valuable Offer for CAMP Customers By Rich Anzalone

07 CAMP AUCOURANT CAMP 3.0 on YouTube™

08 CAMP PEARLS

09 AMSTAT MARKET ANALYSIS Where in the World Are They? By Judy Nerwinski & Kathy Dowd

10 USER HOT TIP Update Aircraft Times – From your mobile device?! By Eli Stepp

12 INDUSTRY INSIGHTS What to Expect in an IRS Audit By Nel Stubbs, Conklin & de Decker

14 OEM HIGHLIGHT Bombardier

17 ASO TOP 50

18 CAMP CALENDAR

19 TOOLBOX Q&A

LOCATIONS

NORTH AMERICA

New York (Headquarters)LI MacArthur Airport999 Marconi AvenueRonkonkoma, NY 11779 USA

Tel: 631-588-3200 Fax: 631-588-3294 Toll Free: 1-877-411-CAMP (2267)

New Hampshire (Sales)32 Daniel Webster Hwy, Suite 10Merrimack, NH 03054 USA

Tel: 603-595-0030Fax: 603-595-0036Toll Free: 1-800-558-6327

Montreal 6800 Côte-de-Liesse, Suite 101Saint-Laurent, QC H4T 1E3Canada

Tel: 514-448-1128Fax: 514-448-1120

Wichita 8200 E. 34th Street NorthBuilding 1600, Suite 1607Wichita, KS 67226 USA

(Wichita continued)Tel: 316-462-2267 Fax: 316-462-2442Toll Free: 1-866-581-CAMP (2267)

FloridaDaniel Systems3401 NW 82nd Avenue, Suite 104Doral, FL. 33122 USA

Tel: 305-715-9565Fax: 305-715-9987www.danielsystems.com

New JerseyAMSTAT44 Apple Street Tinton Falls, NJ 07724 USA

Tel: 732-530-6400Fax: 732-530-6360Toll Free: 1-877-4AMSTAT (426-7828)www.amstatcorp.com

New JerseyAircraft Shopper Online44 Apple Street Tinton Falls, NJ 07724 USA

Tel: 888-992-9276Int’l Tel: 732-704-9561www.aso.com

EUROPE

ParisCAMP Europe SAS15 rue de la Montjoie - BP 58 Saint Denis La Plaine CedexFrance

Tel: +33-1-55.93.45.80 Fax: +33-1-55.93.45.99 www.campsystems.com.fr

ASIA

Dubai, United Arab Emirates (Regional Sales Consultant - Asia, Africa & Middle East)Mohammad Al-khayatMobile-UAE: +971 50 2863541Mobile-KSA: +966-540054540E: [email protected]

Hyderabad, IndiaCAMP Systems Pvt Ltd2nd Floor, RCV TowersOpposite Cyber GatewayHITEC City, Hyderabad - 500 033

CAMP SUPPORTApplication SupportTel: 631-588-3200Toll Free: 1-877-411-2267E: [email protected]

CAMP DIRECTORY | WWW.CAMPSYSTEMS.COM

FIELD SERVICE REPRESENTATIVES & REGIONAL SALES MANAGERS

“REGIONAL”

West (AK, AZ, CA, HI, ID, MT, NV, OR, UT, WA, WY)Steve McQueen, West Regional FSRMobile: 702-513-0671E: [email protected]

Tom Ritrovato, West RSMTel: 603-595-0030Toll Free: 1-800-558-6327E: [email protected]

North Central (IL, IN, IA, KY, MI, MN, MO, NE, ND, OH, SD, WV, WI)Eli Stepp, Jr., North Central Regional FSRMobile: 217-801-3701E: [email protected]

Martha Karoutas, North Central RSMTel: 603-595-0030Toll Free: 1-800-558-6327E: [email protected]

South Central (AR, CO, KS, LA, NM, OK, TX)Jay Dunnam, South Central Regional FSRMobile: 214-930-6715Email: [email protected]

Pamela Pamatat, South Central RSMTel: 631-588-3200 Toll Free: 1-877-411-2267E: [email protected]

Southeast (AL, FL, GA, MS, NC, SC, TN, VA)Roy Gioconda, Southeast Regional FSRMobile: 919-454-6843E: [email protected]

Kate Gallant, Southeast RSMTel: 603-595-0030Toll Free: 1-800-558-6327E: [email protected]

Northeast (CT, DE, ME, MD, MA, NH, NJ, NY, PA, RI, VT, DC)Victor Josephson, Northeast Regional FSRMobile: 516-652-9165E: [email protected]

Joe Dynko, Northeast RSMTel: 603-595-0030Toll Free: 1-800-558-6327E: [email protected]

“OEM BASED”

Wichita (HBC / CESSNA Field Service Rep)Th omas WilliamsCAMP Systems International Inc.C/O Hawker Beechcraft Services, Inc.Mid-Continent Airport (KICT)1980 Airport RoadWichita, KS 67209 USA

Mobile: 316-640-9178E: [email protected]

Little Rock (Dassault / HBC Field Service Rep)Tom MaherCAMP Systems International Inc.C/O Dassault Falcon Jet3801 East 10th Street Little Rock, AR 72202 USA

Tel: 501-210-0580Fax: 501-210-0475E: [email protected]

“INTERNATIONAL”

Regional FSR, International – TBDFor assistance in Europe, please contact:Tel: +33 (0)1 55 93 45 81E: [email protected]

George Rossides, International RSMTel: 631-588-3200 Toll Free: 1-877-411-2267E: [email protected]

WORLDWIDE BROKER PROGRAMLynn Sosnowski, Broker & Finance Program Sales Manager - Worldwide44 Apple Street Suite 5Tinton Falls NJ 07724

Tel: 732-530-7409Mobile: 732-720-9840Fax: 732-530-6402E: [email protected]

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CustomerSpotlight

The Aircraft Market in Real TimeAircraft Shopper Online

®

By Rich Anzalone

This offer entitles CAMP customers to a free Spec Ad, which gives you unlimited space to describe the details of your aircraft (to see an example, visit www.ASO.com/SpecAd). If instead you wish to advertise your aircraft with an unlimited number of photos, this offer entitles you to a Photo Ad at a discounted one-time fl at-rate fee that covers advertising until the aircraft is sold.

This offer for CAMP customers is good for a limited time, and applies only to aircraft that are currently enrolled on the CAMP system. Once an aircraft ad is published on ASO as part of this offer, the advertisement will remain free until the aircraft is sold.

We urge you to take advantage of this offer now to ensure that your aircraft sells as quickly and easily as possible.

Doing so is very simple. If you are working with a broker or dealer, simply visit www.ASO.com/CAMP and click on the “Tell my Broker to Use this Offer” link. This will help you send an email to your broker informing them that you would like them to take advantage of this offer on your behalf. The email your broker receives will tell them to advertise your aircraft on ASO, and provide them with the proper promo code to ensure that your ad is billed free of charge. Please note that the promo code will work only for a Spec Ad, and only for aircraft that are currently enrolled on CAMP.

If you are not using a broker or dealer, simply visit www.ASO.com/CAMP and cllick on the “Create My Free Ad Now” link. You will then be guided through the process of creating your ad using the proper promo code to ensure that your

ad is billed free of charge.

When creating your ad, you will be given the option of entering the spec details yourself in ASO’s DIY ad creation form, or simply uploading a document that contains the aircraft spec details so that the ASO team can create the ad for you.

Again, we at CAMP hope that this offer will make your lives a little easier, and enable you to achieve your aircraft fl eet planning goals as quickly and effectively as possible.

For more details regarding this offer, please visit www.ASO.com/CAMP. And, as always, your CAMP Analyst is available to assist you with questions on all matters, including question regarding this offer.

A Valuable Off er for CAMP CUSTOMERS

The newly redesigned ASO.com is the best place to sell your aircraft

As most aircraft owners already know, ASO is the leading internet based aircraft for sale

marketplace. With over 3,000 listings of aircraft for sale, and over 165,000 unique visitors each month, ASO is the fastest way to sell your aircraft. Because ASO offers buyers the most powerful set of aircraft search management tools in the industry (see insets), the traffi c and activity on ASO is strong and consistent, in good times as well as in challenging times. And for sellers, the process couldn’t be easier. Ads can be created in minutes by the seller, or alternatively by the ASO customer service team. Once ads are published, they can be modifi ed easily, and ad views, impressions, and leads can be monitored in real time (see inset on opposite page).

4 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 5

Keyword text search enables buyers to quickly fi nd aircraft that meet their needs

Buyers can manage their aircraft search with Favorites, Tags, and Notes

View Ad Performance Stats in Real Time

F you’ve tried to sell an aircraft in the past year or so, you know fi rst hand that it is now more challenging than ever. In an eff ort to make life easier for our customers, CAMP is off ering, through our Aircraft Shopper Online division, free aircraft for sale advertising on ASO.com for CAMP customers.I

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6 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 7

CAMPAuCourant

CAMP 3.0 on YouTube™CAMP 3.0 training now available on YouTube —

www.youtube.com/fieldservicerep

CAMP Systems is now broadcasting CAMP 3.0 training videos on YouTubeTM. Th e new material was added to the collection of Classic training videos this month. Rich Anzalone, VP Customer Support and Sales, commented, “We’ve received positive response on the existing CAMP Classic training videos; they are a convenient resource for CAMP users. Adding CAMP 3.0 to our list of videos on YouTube increases the array of training opportunities made available to our customers.”

As with the Classic training videos, CAMP acknowledges team members Eli Stepp, North Central Field Service Representative (FSR), and Steve Attard, Manager, Technical Support & Customer Solutions, for their initiative and undertaking of the project. Broadcasting on CAMP’s FieldServiceRep Channel, 3.0 video titles include:

• CAMP 3.0 Task/Status • CAMP 3.0 Due List

• CAMP 3.0 Update • CAMP 3.0 Discrepancy

• CAMP 3.0 Work Order • CAMP 3.0 Log Entry

• CAMP 3.0 Aircraft Home Screen

We invite you to visit www.youtube.com/fi eldservicerep for a list of all available videos. You can also go to www.youtube.com and enter “CAMP Systems” in the Search fi eld. Additional videos are in the works, so once you’ve visited be sure to check back.

We hope you fi nd CAMP Classic and CAMP 3.0 training on YouTube benefi cial. Likewise, if you need direct assistance the CAMP Application Support team is available at 1-877-411-2267, or by email at [email protected]. Th ey’re always happy to assist.

Also, some food for thought… CAMP 3.0 is just one of the new features CAMP debuted last October. CAMP Mobile was also made available. Curious about using CAMP with your smartphone? While browsing CAMP’s YouTube training selection, launch the “CAMP Mobile – Update Aircraft Times” video to take a peak at our mobile interface. If you would like to begin using CAMP Mobile or have questions, please contact CAMP Application Support.

CAMP AuCourant – Au courant, meaning “in the current,” is a CAMP Systems focus feature designed to keep you current on the latest news and happenings within the organization.

Dear Valued CAMP Subscriber,!WE WANT YOU!

On The Cover of InSight[It’s FREE PRESS for your operation.]

MO

NTH

201

0

CAMP SYSTEMS

INTERNATIONAL40

OF AIRCRAFT MAINTENANCE TRACKING

YE

AR

S

p4

p12FREE FEATURE FREE FEATURE

STORY FOR CAMP STORY FOR CAMP

CUSTOMERSCUSTOMERS

FOR DETAILS CONTACT: KARIE WHITE, Marketing Communications Manager, at 800-558-6327 or [email protected]

For more information and a free demo, please contact: Ed Murphy, Product Manager

(tf ) 877.411.CAMP (p) 631.588.3200

(e) [email protected]

Heads Up Display

Build Trips

Print Manifests

Tools for the Crew

PDA Capable

Powerful Reporting

Independent ModuleStand alone OR use with CAMP Maintenance Management

FLIGHT SCHEDULING

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8 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 9

with Judy Nerwinski & Kathy DowdAMSTATMarket Analysis

Kathy and Judy have been with AMSTAT for a combined 35 years. Th ey are the Directors of Research. Kathy specializes in International and Helicopter Research, while Judy focuses on Domestic and Fixed Wing Research.

From the Aircraft Profi le of the CAMP application, you can easily allow Service Centers access to your aircraft maintenance records - “view only” or more indepth options are available.

When giving access to a Service Center (SC), you can choose to allow the SC personnel to Create/Edit/Update selective WO’s. In addition they can update the A/C’s Last Actuals and make lim-ited edits within the system to manage the work assigned to their organization. To do this, select “Update” from the Aircraft Profi le screen.

When “Update” is NOT selected, the Service Cen-ter is provided read only access to the A/C less the WO functionality.

You can specifi y the span of time that the Service Center has access to the aircraft.

By selecting A/C Docs, you can provide the Service Center with access to all electronic docu-ments loaded to the aircraft within the “Aircraft Documents” area of the application.

You can e-mail your Aircraft Maintenance Analyst directly from the application simply by clicking on his/her name within your aircraft Profi le screen.

You can confi ne Task Updates to WO’s. When the confi ne option is selected, the system limits task updates to the WO area only.

CAMPPearls

“The biggest connection I can see between a pearl and wisdom

is ... both a pearl and wisdom seem like small objects

but are both very valuable.”

— WikiAnswers.com, user: ID 1241821233.

What are CAMP Pearls? Valuable little pieces of insight – some obvious, others less evident. From

useful facts to helpful hints, Pearls will provide monthly wisdom about CAMP, its applications and more to help you along the way.

Wherein the World

Are They?

This time last year, the pipers were piping and the swallows were on their way to San

Juan Capistano. Both events mark the coming of Spring and this year its no diff erent. At this time last year, we sat down to see where all the aircraft have gone. Europe, Asia and South America were the main destinations. Th is too, has not changed.

AMSTAT statistics show, the total number of aircraft in the active fl eet went up for all types, with the majority remaining in North America. 68% of Light Jets, 66% of Medium Jets, 61% of Heavy Jets and 61% of Turbo Props all reside in North America. Th is is slightly down from this time last year. Th ere were 71% Light Jets, 69% Medium Jets, 64% Heavy Jets and 63% Turbo Props in North America in March of 2009.

All regions, except Africa saw an increase in their fl eet this year. Europe is now the home for 1013 Light Jets, 995 Medium Jets, 762 Heavy Jets and 1188 Turbo Props. Th ere were 971 Light Jets, 934 Medium Jets, 960 Heavy Jets and 1131 Turbo Props in Europe last year at this time.

In Asia, Light Jets increased by 45 for a total of 208. Medium Jets increased by 70 for a total of 375, Heavy Jets increased by 80 for a total of 468 and Turbo Props increased by 87 for a total of 559.

South America saw increases for all types this year, as opposed to last year which saw increases in only Light Jets and Turbo Props. Th ere are currently 628 Light Jets, 289 Medium Jets, 116 Heavy Jets and 1268 Turbo Props in this region.

In spite of the global uncertainly, the fl eets throughout most of the world are increasing.

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Year 2002 2003 2004 2005 2006 2007 2008 2009

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Heavy Jets

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TurboProps

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2002 2003 2004 2005 2006 2007 2008 2009 2010

Turbo Props–– Africa–– Asia–– Europe–– Central America–– Caribbean–– Oceania–– South America

Heavy Jets–– Africa–– Asia–– Europe–– Central America–– Caribbean–– Oceania–– South America

Medium Jets–– Africa–– Asia–– Europe–– Central America–– Caribbean–– Oceania–– South America

Light Jets–– Africa–– Asia–– Europe–– Central America–– Caribbean–– Oceania–– South America

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10 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 11

UserHot Tip CAMP APPLICATIONwith Eli SteppNorth Central Regional Field Service Representative

Update Aircraft Times – From your mobile device?!

O K, by now you most likely have heard that your CAMP aircraft fl eet is certainly included in the “gadget” age. CAMP subscribers who have an internet capable mobile device have the ability to access their aircraft fl eet “on the fl y” so to speak.

Easy to read displays appear on your mobile device, allowing you access to due items, squawks, current aircraft times, and more…

And speaking of aircraft times, let’s talk about updating them from your mobile “gadget”.

“By the numbers…”

OK, now to get that “warm and fuzzy” feeling, log into your CAMP fl eet from desktop or laptop computer and verify the times were updated. Great “gadget” stuff!

To see a video demo, just go to www.youtube.com/fi eldservicerep and fi nd the “CAMP Mobile – Update Aircraft Times” video in the video list.

Happy mobile trails!

➊ Go to mobile.campsystems.com – Enter User Name and Password ➋ Touch Registration Number of Aircraft

➌ Touch “Actuals” (Note current “Actuals”: 23-Feb, 71.4 Hours and 60 Landings)

➍ Touch “Date” drop down arrow

and choose appropriate date

in lower pane

➎ Touch “HRS” drop down arrow

and choose appropriate

number of hours in lower pane

(Also Tenths & Hundredths if

required)

➏ Touch “AFL” drop

down arrow and choose appropriate

number of landings in lower pane (Touch

“Done”)

➐ Touch “Save”

➑ Verify the updated

“Actuals” (24-Feb, 74.4

Hours and 62 Landings)

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12 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 13

IndustryInsightswith Conklin & de Decker

BIOGRAPHY|NEL STUBBS

Nel Stubbs is a co-owner with the aviation consulting fi rm of Conklin and de Decker and specializes in consulting on aviation tax issues (Federal, state and local) associated with the ownership and operation of corporate aircraft. In addition, she assists aircraft owners with cost and fi nancial analysis of various aircraft operations, and the structuring of aircraft ownership.

Nel is responsible for the management of the State Aviation Tax Guide for General Aviation and coordinates the Conklin & de Decker Seminar Series which include the Aircraft Acquisition Planning (AAP) Seminar, Tax & Insurance Course for Helicopter Operators, and the Commercial Operators Tax Seminar.

Nel works with the Internal Revenue Service and the various departments of revenue and taxation regarding tax issues associated with general aviation aircraft and is an active participant in industry activities. Nel is a frequent speaker at seminars and industry forums, and is widely published in the aviation trade press. She is a member of the NBAA Associate Member Advisory Council and the NATA Air Charter Committee. Nel also serves on the board of the National Aircraft Finance Association.

Prior to joining Conklin & de Decker, Nel worked for the National Business Aviation Association (NBAA). In her twelve years at NBAA she developed the tax program. Nel formed and was the NBAA staff liaison to the NBAA Tax Committee and started the NBAA Tax Seminar Program, that continues today.

Nel has a Bachelor of Arts in Mathematics from California State University San Bernardino and her Master’s in Aeronautical Science/Aircraft Operations from Embry-Riddle Aeronautical University.

Nel works out of the fi rm’s Arizona offi ce.

hen dealing with the application of the Federal Excise Taxes (FET) to any aviation activity, you need to consider not only how the Internal Revenue Service

(IRS) views it, but also how the Federal Aviation Administration (FAA) defi nes the activity. Th e majority of the confusion about how the taxes apply stems from how the FAA and the IRS look at identical situations and/or operations. Th e FAA is looking to who has operational control while the IRS is looking to who has possession, command and control.

Th e IRS uses several Revenue Rulings when trying to determine who has possession, command and control, but one used most frequently is Revenue Ruling 58-215. Th is Revenue Ruling looks at four major items –

1. Who owns the aircraft,

2. Who has control over the aircraft’s personnel,

3. Who pays the operating expenses of the aircraft, and

4. Who maintains the liability and risk insurance for the aircraft?

Based on these criteria, the IRS will conclude who has possession, command and control of the aircraft to determine if the transportation is taxable. Th is becomes extremely important when using a management company and even more so when you use a management company who can or will also put the aircraft on their commercial operating certifi cate. Th e owning company, will have an agreement with the management company that spells out who is responsible to what, however, great care needs to be taken to ensure that the owners maintain possession, command and control over the operation of the aircraft for their fl ights or the IRS could determined that the amounts paid by the owner to the management company are subject to the commercial Federal Excise Tax.

Th e IRS has been upgrading their training program with respect to air transportation taxes and educating their examiners of the aviation industry. Th roughout this process, operators may start to see examiners who are more knowledgeable about our industry.

So how are operators selected for an audit? Th e IRS will ask other government agencies for information, such as the FAA and state agencies as they have information on registered aircraft. Th ey will also go to the yellow pages, airport registers, invoices, advertisements, etc. Th e Excise Tax Branch of the IRS may receive a call from the Income Tax Branch letting them know about a company with an aircraft. However, one of the main ways an operator is selected for an audit is from the examination of other tax payers.

Th at brings us now to “What to Expect in an IRS Audit” of your fl ight operation. It fi rst should be recognized that the IRS feels that there is a high degree of noncompliance within the air charter/ business aviation community. One reason for this is that IRS agents do not necessarily understand the operation of the industry; in fact, in many instances they do not see any diff erence between an aircraft being operated under FAR Part 91 and one operated under FAR Part 135.

Before auditing a fl ight department or an aviation business, the IRS will normally send a questionnaire asking for specifi c information about the operation.

Th e following are some of the questions one may see on these questionnaires.

• Do you own or lease any aircraft with maximum certifi ed takeoff weight in excess of 6,000 pounds?

• Do you make any charges for the lease of these aircraft or the transportation of persons or property on any of these aircraft? (Th is includes any charges or book entries made between any related corporation, partnership or individual.)

• Who furnishes the pilots?

• If the pilots were furnished from other sources, please explain how they were obtained.

• Does the company transport persons or property by air for profi t?

• Has the company fi led a quarterly Federal Excise Return for the transportation of persons or property by air?

• Does the company lease its plane out to other entities when it is not in use?

• If yes, are these entities related to or employees of the company?

• Has your company entered into a “pooled” aircraft arrangement with other companies?

When investigating a corporation, i.e. an in-house fl ight department, for air transportation issues, the IRS will examine the insurance documents and fl ight logs of the aircraft, which may contain information to enable the auditor to determine the taxability of certain fl ights. Some of the items the IRS auditor is looking for are:

• Name of the individual who is requesting and authorizing the use of the aircraft and for what purpose,

• Names of the crew members on the fl ights,

• All departure and arrival times, dates and destinations of the fl ights,

• List of the passengers on each leg of each trip,

• Expenses of the crew for any layovers, and

• If the fl ights were for companies or individuals other than the company that owns the aircraft.

In addition, the auditor also may compare the fl ight logs to any other records that the company may maintain and examine the company policy on personal use.

When examining charter companies the IRS will:

• Review the operation of the company with an employee to determine the type of services provided, the types of aircraft fl own, the area covered, the types of records kept, the services of the taxpayer considered taxable, and how the tax is computed;

• Secure a list of aircraft owned or leased by the company;

• Review logs and corresponding invoices looking for untaxed fl ights and details of untaxed items; and

• Ask for any lease agreements to determine if there are any issues involving wet versus dry leases.

Th e auditor will search for items that may have been excluded improperly from the tax calculation, fl ights that may have been excluded for improper exemptions, and possible improper treatment of wet leases.

When dealing with an IRS auditor, it is important to remember that you need to provide the auditor with all the information requested. However, you are not required to volunteer any other information. Th e burden of proof falls on you–the taxpayer–not the auditor.

Th ere is some protection aff orded taxpayers, should they be selected for examination. Th e Taxpayer’s Bill of Rights guarantees the taxpayer (operator) certain rights, which include:

• Right to have the examination process and your appeal rights explained to you,

• Right to have any proposed adjustment explained to you,

• Right to request an informal conference with the examiner’s supervisor,

• Right to have representation,

• Right to request that a third party summons be quashed,

What to Expect in an IRS AuditBy Nel Stubbs, VP/Co-Owner, Conklin & de Decker

WW• Right to claim additional credits not taken on the original return,

• Right to request technical advice from the Offi ce of Chief Counsel,

• Right not to be subjected to unnecessary examinations,

• Right to request an appeals conference,

• Right to propose a settlement to the Appeals Offi cer,

• Right to fi le a claim,

• Right to petition the U.S. Court of Claims or the U.S. Appeals Court, and

• Right to negotiate a payment schedule with the Collection Division.

So what does this all really mean? What should you do? You should be prepared, they are. Document everything, paperwork is your friend. Answer the asked questions, not the unasked ones. Know your rights and by all means seek qualifi ed counsel representation when dealing with the IRS.

Conklin & de Decker is an aviation research, consulting and education fi rm with offi ces

in Orleans, Massachusetts, Arlington, Texas and Phoenix, Arizona. Celebrating 25 years in business in 2009, the company focuses on fi xed and rotary wing aircraft operating costs, performance and specifi cation databases, maintenance management software, fi nancial management, fl eet planning, market research, aviation tax issues and fi nancial, tax and management seminars. Additionally, Conklin & de Decker consults with numerous individuals, corporations and government agencies on aircraft costs, taxes, life cycle costs and all aspects of aircraft acquisition planning. More information on their products and services, copies of articles published and a unique “Members Only” section can be found on their website, www.conklindd.com.

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14 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 15

OEM

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Bombardier to Open New Regional Support Offi ce in MumbaiFifth new regional offi ce to consolidate company’s existing regional presenceBombardier Aerospace announced that it will open a new Regional Support Offi ce (RSO), in Mumbai, India – further strengthening its sup-port for customers in this country. Th is will be the company’s fi fth new support offi ce to open in the past three years worldwide and is expected to begin operation in the second quarter of fi scal year 2010/11.

Th e new RSO in Mumbai will align Bombardier Aerospace’s existing business aircraft and commercial aircraft support services in the region situated in New Delhi, Bangalore and Mumbai at the same location. Th e new RSO will be located in Andheri East near the Chhatrapati Shivaji International Airport. Th e offi ce will staff up to 12 employees consisting of Customer Support Account Managers, Field Service Representatives and Regional Support Managers by year’s end. Th is dedicated team will complement Bombardier’s regional Field Service Representatives located throughout India and its surrounding regions.

“Th e Asia-Pacifi c region is a key market for Bombardier, and we recognize how important this RSO is for both our business and commercial aircraft customers in the region,” said James Hoblyn, President, Customer Services and Specialized & Amphibious Aircraft, Bombardier Aerospace. “Strengthening our presence in India is among a number of recent changes we have introduced to improve overall response times and build stronger relationships with our customers around the world.”

Bombardier Expands Business Aircraft M&O Conferences InternationallyFive regional M&O conferences and briefi ngs slated in 2010

Bombardier Aerospace announced that it is expanding its Maintenance & Operations (M&O) conference series and further strengthening its support worldwide by adding four international venues to the 2010 schedule. Th is year, comprehensive two-day regional M&O conferences will be held in Hong Kong, Amsterdam and Atlanta, and local one-day briefi ngs will be held in Dubai and Mumbai.

Bombardier has traditionally held larger biennial M&O conferences in North America for Learjet, Challenger and Global aircraft operators for more than 20 years.

“Th e new regional M&O events are another step in Bombardier’s drive to strengthen its customer support and services internationally. Our specialists and engineers will be bringing the most up-to-date technical and operational information right to the operators’ doorsteps,” said Andy Nureddin, vice-president, customer services and support. “Th ese events will help ensure that our customers are well informed and supported no matter where their aircraft is based, and will allow us to gain an even better understanding of the fl ight, maintenance and operational situations they face.”

Th e regional conferences will feature some 25 hours of maintenance and operations sessions to help customers improve the reliability, safety and dispatch availability of their aircraft. Topics will range from technical and regulatory updates and best practices to the latest customer service and engineering support initiatives.

Th e 2010 regional M&O conferences are scheduled for Hong Kong, April 13-15, Amsterdam, September 21-23 and Atlanta, October 18-20. Dates for the local briefi ngs will be announced in the coming weeks. Th e next regular biennial M&O conference will be held in Chicago from April 12-14, 2011.

Customers as well as Bombardier partners and suppliers can register for the event at Bombardier’s M&O website: www.bombardiermo.com.

Growing its support internationally

Since 2007, Bombardier has steadily increased its services and support internationally to meet its growing customer base abroad. Bombardier will inaugurate its fi rst wholly-owned European aircraft service centre at Schiphol Airport in Amsterdam in Spring 2010, thereby increasing maintenance support for over 550 Learjet, Challenger and Global aircraft operators in the region. In 2009, the company extended its PartsExpress airborne parts delivery service into Europe and introduced a Mobile Response Team serving Europe and the Middle East. Bombardier now has 42 Authorized Service Facilities and Line Maintenance Facilities in 21 countries around the world as well as business aircraft simulators in Dubai and the UK. *

Regional M&O 2010 M&O 2011

ASIAApril 13-14-15Hong Kong

EUROPESeptember 21-22-23Amsterdam

USAOctober 18-19-20-21Atlanta

USAApril 12-13-14Chicago

Since embarking on its worldwide customer support expansion strategy in 2007, Bombardier has opened new RSOs for its commercial aircraft customers in Tokyo, Japan; Sydney, Australia; Shanghai, China and Munich, Germany and has added dedicated service and support representatives in these regions. In addition, the company’s business aircraft division inaugurated its fi rst Line Maintenance Facility for its Challenger and Global business jet customers in India through Air Works.

Bombardier’s plan to establish strategically located RSOs is designed to provide a comprehensive support package encompassing aircraft technical expertise, fl ight operations support and customer account management functions. As a result of the proximity to its operators’ bases, Bombardier can provide quicker service to customers in their language and time zone. **

Bombardier Becomes First OEM to Earn Accreditation From Aircraft Fleet Recycling Association (AFRA)

Montréal Bombardier Aerospace and the Aircraft Fleet Recycling Association (AFRA) announced that Bombardier’s aircraft dismantling operations have offi cially been accreditated by AFRA. Th e accreditation, which was awarded following a comprehensive two-day audit, covers teardown eff orts for CRJ100/200 regional jets at Bombardier’s Service Centers in Bridgeport West Virginia and Tucson, Arizona. AFRA is recognized worldwide for its leadership in promoting best practices for salvaging and recycling components taken from aging aircraft during disassembly.

Th e AFRA endorsement marks another step in Bombardier’s drive to reduce the environmental impact of its products at each stage of the aircraft’s

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* Bombardier, PartsExpress, Learjet, Challenger and Global are either registered or unregistered trademarks of Bombardier Inc. or its subsidiaries.

** Bombardier, Challenger and Global are registered trademarks of Bombardier Inc. or its subsidiaries.

*** Bombardier, CRJ, CRJ100, CRJ200 and CRJ440 are trademarks of Bombardier Inc. or its subsidiaries.

life cycle, up to and including the end of its service life.

“Bombardier is proud to be the fi rst original equipment manufacturer to obtain this certifi cation,” said James Hoblyn, President, Customer Services & Specialized and Amphibious Aircraft, Bombardier Aerospace. “We are committed to being at the forefront of the aerospace industry with regard to corporate social responsibility and environmental stewardship, and are continually embedding sustainable development principles into our day-to-day practices – whether it be in recycling aircraft parts, reducing and off setting carbon emissions or desigining aircraft with reduced environmental impact.”

“We are delighted to extend AFRA’s accreditation to such a prominent and prestigious company as Bombardier Aerospace,” said Martin Fraissignes, Executive Director of AFRA. “Th eir AFRA accreditation further recognises Bombardier Aerospace’s continuing commitment to environmental best practice and operational excellence in the fi eld of aircraft dismantling and parts recycling. Th e fact that a distinguished company such as Bombardier Aerospace seeks AFRA accreditation for their aircraft recycling activities, further reinforces the fact that AFRA is the global industry leader in defi ning environmental and technical standards in managing end of life aircraft.”

“AFRA now sets the industry standards for the safe and sustainable disassembly of end-of-service aircraft – and these standards are of such environmental and fi nancial value,” continued Mr. Fraissignes, “that the leaders in the industry continue to adopt them, as can be seen by the steadily increasing interest in AFRA accreditation.”

In August, Bombardier announced that it would work in conjunction with Magellan Aircraft Services LLLP of Charlotte, North Carolina to disassemble CRJ100/200 regional jets, refurbish useable components and remarket them to operators. Bombardier has estimated that each of the 10 CRJ100/200 aircraft covered under the initial agreement and managed by Bombardier Commercial Aircraft’s Asset Management Group (AMG) has an estimated 1,500 serviceable parts, including 300 line replaceable units (LRUs).

Magellan was awarded AFRA accreditation in December 2009 and will facilitate access to genuine, certifi ed parts for operators of CRJ aircraft around the world through its global network.

On December 1, 2009, Bombardier Inc. issued its second company-wide corporate social responsibility report, Moving Forward Responsibly, available on the company website.

Th e legendary CRJ100/200 aircraft, the world’s fi rst 50-seat regional jets, was launched in March 1989. As of January 31, 2010, Bombardier had delivered more than 1,040 CRJ100/200/440 aircraft and their corporate variants to operators around the world.

About AFRA

Established in 2006, AFRA is a not-for-profi t industry association with 42 members whose businesses focus on environmentally responsible management of aircraft as they reach the end of their life cycles. AFRA members have many years of combined aircraft recycling experience:

• 30% of the worlds fl eet that was recycled in 2009 was done at AFRA member facilities

• 50% of the world’s parked fl eet is stored at AFRA member facilities, and

• AFRA members recycled 217,000 tons of Aluminum, 3,700 tons of high-strength alloys, and 600 tons of used aircraft parts were returned safely to service. ***

About Bombardier

A world-leading manufacturer of innovative transportation solutions, from commercial aircraft and business jets to rail transportation equipment, systems and services, Bombardier Inc. is a global corporation headquartered in Canada. Its revenues for the fi scal year ended Jan. 31, 2009, were $19.7 billion US, and its shares are traded on the Toronto Stock Exchange (BBD). Bombardier is listed as an index component to the Dow Jones Sustainability World and North America indexes. News and information are available at www.bombardier.com.

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Put your aircraft on ASO and get it sold.

The Aircraft Market in Real TimeAircraft Shopper Online

®

CAMP has responded to an identi fi ed customer need by working with ASO to enable this excellent opportunity for aircraft sellers. This off er enti tles CAMP customers to a free Spec Ad on ASO, which gives you unlimited space to describe the details of your aircraft , and puts that informati on in front of moti vated buyers.

The best place to sell your aircraft just got even bett er for CAMP customers.

Visit www.ASO.com/CAMP for details.

This off er is good for a limited ti me, and applies only to aircraft that are currently enrolled on the CAMP system. Once an aircraft ad is published on ASO as part of this off er, the adverti sement will remain free unti l the aircraft is sold.

Concerned about fi nding buyers?

With over 165,000 unique visitors every month, over 4,000 leads per month, real ti me listi ngs, unlimited space for photos and specs, the most powerful search tools in the industry, and personalized service - ASO is the fasted way to sell your aircraft .

Buyers use ASO. www.ASO.com

For a limited ti me, CAMP Customers canAdverti se Aircraft For Sale on ASO FREE OF CHARGE

For more informati on call 1-888-992-9276 / internati onal call 1-732-704-9561

The Aircraft Market in Real TimeAircraft Shopper Online

®

This list is provided for informati onal purposes only. The criteria for inclusion in this list are based upon adverti sing volume on ASO.com. Although ASO has had only positi ve experiences with the companies shown, ASO makes no recommendati on or endorsement of any specifi c company contained in this list. ASO further makes no representati ons or warranti es with respect to the quality or performance of any company listed above, and ASO shall not be responsible for the acti ons of these companies.

ASO Top 50 Turbine Aircraft Brokers & Dealers

Let these professionals know that you found them in CAMP InSight magazine.

www.ASO.comAPRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 17

BROKER / DEALER LOCATION PHONE E MAIL WEB SITEAeroSmith/Penny Houston, TX US 713-649-6100 [email protected] www.aerosmithpenny.comAeroSoluti ons Manassas, VA US 703-257-7008 sales@aerosoluti ons.com www.aerosoluti ons.comAir Alliance GmbH D-57299 Burbach Germany 49-2736-44280 [email protected] www.air-alliance.deAirCal Jet Sales, LLC Wichita, KS US 316-729-1697 [email protected] www.aircaljets.comAradian Aviati on Guernsey Channel Islands 44-1481-233001 [email protected] www.aradian.comAvex, Inc. Camarillo, CA US 805-389-1188 [email protected] www.newavex.comAxiom Aviati on Inc. Richmond Height, OH US 216-261-8934 [email protected] www.axiomav.comBAM Sales Bromma Sweden 46-8566-19000 [email protected] www.bam.aeroBell Aviati on West Columbia, SC US 803-822-4114 adverti sing@bellaviati on.com www.bellaviati on.comBoutsen Aviati on S.A.M. Monte Carlo Monaco 377-9330-8002 aviati [email protected] www.boutsen.comBristol Associates, Inc. Washington, DC US 202-682-4000 [email protected] www.bristolassociates.comBusiness Air Internati onal Denton, TX US 940-898-1999 sales@businessairinternati onal.com www.businessairinternati onal.comBusiness Aircraft Sales Corp. Santa Barbara, CA US 805-964-0632 ken@busaircraft .com www.busaircraft .comCB Aviati on Ogden, UT US 801-860-9762 coryb@cbaviati on.com www.cbaviati on.comCharlie Bravo Aviati on Georgetown, TX US 512-868-9000 sales@wepushti n.com www.wepushti n.comColumbia Aircraft Sales, Inc. Groton, CT US 860-449-8999 [email protected] www.columbiaairservices.comDenison Jet Sales Greer, SC US 864-989-0421 [email protected] www.denisonjet.comDuncan Aviati on Lincoln, NE US 402-475-2611 aircraft sales@duncanaviati on.com www.duncanaviati on.aeroEagle Aviati on, Inc. West Columbia, SC US 803-822-5520 sales@eagle-aviati on.com eagle-aviati on.comElliott Aviati on, Inc. Moline, IL US 309-799-3183 acsales@elliott aviati on.com www.elliott aviati on.comFlight Soluti ons, Inc. Gallati n, TN US 615-452-5001 randall@fl ightsoluti on.com www.fl ightsoluti on.comGantt Aviati on, Inc. Georgetown, TX US 512-863-5537 suzanne@gantt aviati on.com www.gantt aviati on.comGeneral Aviati on Services Lake Zurich, IL US 847-726-5000 [email protected] www.genav.comGlobal Wings, LLC Boca Raton, FL US 561-988-9881 [email protected] www.globalwings.aeroGuardian Jet, LLC Guilford, CT US 203-453-0800 [email protected] www.guardianjet.comJ.A. Air Center, Inc. Sugar Grove, IL US 630-549-2100 scott @jaaero.com www.jaair.comJack Prewitt & Associates Bedford, TX US 817-283-2826 jprewitt @jackprewitt .com www.jackprewitt .comJet Harbor, Inc. Fort Lauderdale, FL US 954-772-2863 [email protected] www.jetharbor.comJet Quest Georgetown, TX US 512-864-2400 [email protected] www.jet-quest.comJetcraft Trading Raleigh, NC US 919-941-8400 info@jetcraft .com www.jetcraft .comJeteff ect, Inc. Long Beach, CA US 561-747-2223 info@Jeteff ect.com www.jeteff ect.comJim Clark & Associates Bethany, OK US 405-787-6222 jim@jimclarkaircraft .com www.jimclarkaircraft .comJohn Hopkinson & Assocs., Ltd. Alberta, AB Canada 403-637-2250 [email protected] www.hopkinsonassociates.comKansas Aircraft Corporati on New Century, KS US 913-782-8212 sales@kansasaircraft .com www.kansasaircraft .comLeading Edge Aviati on Soluti ons Parsippany, NJ US 201-891-0881 aircraft [email protected] www.leas.comLone Mountain Aircraft Las Vegas, NV US 888-566-3686 sales@lonemountainaircraft .com www.lonemountainaircraft .comMariebo Aviati on Jonkoping Sweden 46-3616-0320 [email protected] www.mariebo.seMarti n Davis & Associates Georgetown, TX US 512-864-9939 [email protected] www.mdajet.comPeregrine Aviati on Services Boca Raton, FL US 561-417-6300 steve@peregrineaviati on.com www.peregrineaviati on.comPollard Aircraft Sales, Inc. Fort Worth, TX US 817-626-7000 sales@pollardaircraft .com www.pollardaircraft .comPropel Aviati on Miami, FL US 305-255-5077 Thocklander@propelaviati on.com www.propelaviati on.comRamjet Aviati on, Inc. Fort Lauderdale, FL US 954-359-0208 scott @ramjetaviati on.com www.ramjetaviati on.comSierra Industries, Ltd Uvalde, TX US 830-278-4481 [email protected] www.sijet.comStevens Aviati on Greer, SC US 864-879-6022 Ljennings@stevensaviati on.com www.stevensaviati on.comSunwest Aviati on, Ltd Calgary, AB Canada 403-275-8121 idarnley@sunwestaviati on.ca www.sunwestaviati on.caU.S. Aircraft Sales, Inc. Mc Lean, VA US 703-790-1333 rainer@usaircraft sales.com www.usaircraft sales.comWelsch Aviati on Savannah, GA US 912-695-1555 [email protected] www.welschaviati on.comWest Coast Aircraft Sales Santa Ana, CA US 949-266-7834 jon@westcoastaircraft sales.com www.westcoastaviati onservices.comWestern Aircraft , Inc. Boise, ID US 208-385-5155 [email protected] www.westair.comWolfe Aviati on Stockton, CA US 209-983-0117 sales@wolfeaviati on.com www.wolfeaviati on.com

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18 CAMP SYSTEMS INTERNATIONAL ❖ APRIL 2010 APRIL 2010 ❖ CAMP SYSTEMS INTERNATIONAL 19

&ToolboxQA

How can I have the CAMP application generate logbook entries in Classic?

In CAMP Classic, one way to generate a log entry would be to start at the Task Search screen and enter the date your last minor inspection was completed, then submit for results. On the right side of the gold bar, directly above the col-umn heading bar, will be several icons. Select the icon for the logbook entry re-port. This icon resembles a notepad with an “L” and a pencil. The next screen will allow you to customize what you want in the report. Select a statement or cre-ate your own. You will need to select which items you want included in the log entry by checking the box to the left of each item then submit. This logbook can be customized in several ways so experiment a little and don’t hesitate to contact your analyst with questions.

Note: This example is an explanation of generating a log entry after the task was up-dated in the system by the CAMP customer or the CAMP Analyst.

(For a CAMP Classic video demo to complete log entry using “Task Search by description” go to www.youtube.com/fi eldservicerep and see video title “CAMP Systems – Log Entry”)

SUBMIT YOUR CAMP QUESTIONS BY EMAIL TO [email protected] LINE: TOOLBOX

Your CAMP questions

answered by CAMP

professionals

industry topics reviewed

+

How do I generate logbook entries in CAMP 3.0?

In CAMP 3.0, 1) Choose “Task/Status” below the desired aircraft registration number in the L/H Pane. 2) A “Task/Sta-tus” tab window is created in the R/H Main View area and all tasks are gener-ated in ATA chapter format. 3) Use the “Task/Status Filter” window in the lower L/H window to search for task/inspec-tion, or just expand the appropriate chapter with the “+” icon in the chapter header. 4) Click the check box adja-cent to the desired task number(s). Click the “Print” selection in the top menu and choose “Print Log Book”. 5) In the next screen click the appropriate choices in the fi elds in the top of the screen. (Note on the R/H side “Word Document” can be chosen for editing abilities.) 6) En-ter times and review items for log entry and choose “Print Log Book”. 7) Log entry icon (DOC,PDF or TXT) is displayed at the top of the Queue window which automatically opens on the R/H side. 8) Click on the desired icon (DOC, PDF or TXT) and the log entry is displayed in the appropriate format. 9) Edit log entry if needed or desired (DOC or TXT)

The log entry procedure is the same us-ing “Due List”

Just a quick reminder, the print log en-try function creates current information from the system. Therefore if the task has not been updated in the system by the CAMP customer or CAMP analyst, part number and/or serial number edit may be required in the completed log entry.

CAMP customers who choose to Update online will have the option to “Generate Log Entry” during the update process. This will automatically open the Log Entry window. With this procedure a part num-ber and serial numbers created in the log entry are correct and no editing to the completed log entry will be required.

(For a video demo to complete log entry using CAMP 3.0, go to www.youtube.com/fi eldservicerep and see video title “CAMP 3.0 – Log Entry”)

FlightSafety offers eLearning.

FlightSafety International’s suite of self-paced eLearning products, deliver en-gaging, interactive courseware that meets American, European and Cana-dian training requirements. Train any-where, anytime. There are many cours-es to choose from; featured courses include:

• Cold Weather Operations 2009/10

• International Procedures Recurrent

• P-RNAV

• Safety Management Systems (SMS)

• Weather Radar

• Garmin G1000 for Piston Aircraft

For a complete list of eLearning cours-es, please visit www.fl ightsafety.com/elearning.

RICH ALLENMANAGER, BOMBARDIER GROUP (WICHITA)

NEW

Training in Paris 2010

CAMPCalendar

CAMP strongly believes in fully supporting its customers in making the best use of its products and services. CAMP EUROPE now offers the opportunity to attend training at the Paris offi ce.

Full-day training sessions are scheduled twice a month. Each session has its own agenda. Join us for one training course or both:

Training 1 (duration 1 day)ADVANCED TRAINING:

MAINTENANCE MODULE

Training 2 (duration 1 day) ADVANCED TRAINING:

CAMO & QUALITY CONTROL ASPECTS

Limited to 10 persons per session. Training includes course package, lunch and refreshments during breaks, and training certifi cate.

There is no charge for training at CAMP.

Webinars 2010Webinars: Free web-based training.

CAMP Webinars are “overview” sessions, covering a variety of CAMP application fea-tures with time throughout the Webinar to answer your topic specifi c questions.

CAMP Classic: Scheduled on THURSDAYS of each month.

CAMP 3.0: Scheduled on TUESDAYS of each month.

To register, go to www.campsystems.com and click ‘Attend a free CAMP webinar.’

If you don’t see a Webinar that fi ts your schedule, please call us. We’d be glad to arrange web-site assistance/training at a time that is convenient for you.To schedule a webinar, call 877-411-2267.

APRILTHURSDAY, APRIL 1

9:00 AM - 10:30 AM EDT

THURSDAY, APRIL 82:00 PM - 3:30 PM EDT

THURSDAY, APRIL 1510:00 AM - 11:30 AM EDT

THURSDAY, APRIL 223:00 PM - 4:30 PM EDT

THURSDAY, APRIL 299:00 AM - 10:30 AM EDT

MAYTHURSDAY, MAY 6

2:00 PM - 3:30 PM EDT

THURSDAY, MAY 1310:00 AM - 11:30 AM EDT

THURSDAY, MAY 203:00 PM - 4:30 PM EDT

THURSDAY, MAY 279:00 AM - 10:30 AM EDT

JUNETHURSDAY, JUNE 3

2:00 PM - 3:30 PM EDT

THURSDAY, JUNE 1010:00 AM - 11:30 AM EDT

THURSDAY, JUNE 173:00 PM - 4:30 PM EDT

THURSDAY, JUNE 249:00 AM - 10:30 AM EDT

APRILTraining 1: Tuesday, April 20

Training 2: Wednesday, April 21

MAYTraining 1: Tuesday, May 18

Training 2: Wednesday, May 19

JUNETraining 1: Tuesday, June 15

Training 2: Wednesday, June 16

JULYTraining 1: Tuesday, July 6

Training 2: Wednesday, July 7

AUGUSTNo Scheduled Training

To register, please select from the schedule (right) and send an email to [email protected].

We look forward to your participation.

SEPTEMBERTraining 1: Tuesday, September 14

Training 2: Wednesday, September 15

OCTOBERTraining 1: Tuesday, October 12

Training 2: Wednesday, October 13

NOVEMBERTraining 1: Tuesday, November 16

Training 2: Wednesday, November 17

DECEMBERTraining 1: Tuesday, December 7

Training 2: Wednesday, December 8

CAMP CLASSIC WEBINARS

APRILTUESDAY, APRIL 6

2:00 PM - 3:30 PM EDT

TUESDAY, APRIL 1310:00 AM - 11:30 AM EDT

TUESDAY, APRIL 203:00 PM - 4:30 PM EDT

TUESDAY, APRIL 279:00 AM - 10:30 AM EDT

MAYTUESDAY, MAY 4

2:00 PM - 3:30 PM EDT

TUESDAY, MAY 1110:00 AM - 11:30 AM EDT

TUESDAY, MAY 183:00 PM - 4:30 PM EDT

TUESDAY, MAY 259:00 AM - 10:30 AM EDT

JUNETUESDAY, JUNE 1

2:00 PM - 3:30 PM EDT

TUESDAY, JUNE 810:00 AM - 11:30 AM EDT

TUESDAY, JUNE 153:00 PM - 4:30 PM EDT

TUESDAY, JUNE 229:00 AM - 10:30 AM EDT

TUESDAY, JUNE 292:00 PM - 3:30 PM EDT

CAMP 3.0 WEBINARSNOW OFFERED

CAMP TRAINING in PARIS

INDUSTRY TOPICSOURCE: HTTP://WWW.FLIGHTSAFETY.COM/

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