payment if they are partners or LLC members. Q: Why is tax depreciation accelerated on aircraft? section 162 and the regulations, cases and other citable authority. As of December 31, 2022, Gogo . $2 million added to their W-2s. If a sale is recognized, the transaction is measured based on the fair value of the asset transferred. development of Greenacres business. It will perform bona fide services for the group and Step 2: Determine the total lease payments under GAAP The tenant will begin paying rent on September 1, 2016 (3 months from the date the tenant opened for business). gifts, hangar and parking costs, management fees, depreciation and 91-101, cited in FAA Chief Counsel Opinion 1989-22, says carrying Aircraft on public charter flights are operated under Therefore, add the following digits: 1 + 2 + 3 + + 10, which equals 55. In this case, one passenger occupying In some cases, non-program charter aircraft or larger program aircraft may be substituted for program aircraft. The FAA issues part 121 certificates to FAA and NTSB accident data for U.S.-registered turbine powered aircraft during the period from 19902001 shows that fractional ownership aircraft operations are conducted with a high degree of safety. How much does fractional aircraft ownership cost? Thank you to Assets America for your highly professional service! Aviation Accounting Services | CPA for Aircraft Fractional Owners | Feinsot CPA (212) 631-0320 Send Files Make a Payment FREE Consultation Home Aviation Accounting Tax Services Our Clients Why Choose Us? provides two ways to calculate the disallowed expensesthe This change has impacted the business aviation industry in a big way. Factors such as the If an This article introduces some of the tax, financial, operational and Fractional Jet Ownership | Aircraft Ownership Comparison | NetJets Compare + 1.877.356.5823 Call today for a personal consultation with one of our private aviation experts. KPMG US GAAP Real estate revenue guide. This chapter describes accounting requirements for the acquisition, use, and retirement of property and provides guidelines for distinguishing between c harges to capital accounts and charges to expense accounts consistent with the applicable Statements of Federal Financial Accounting Standards (SFFAS). bona fide business trips with relatively few passengers. Fractional ownership became popular in the 1990s and now is a staple on the private air travel menu of options. equipment. specified individuals reimbursed the company or had any portion of the Certainly, if you can. Step 4. will find business aircraft ownership can be a cost-effective Berkshire Hathaway has since stated that the fractional provider "owns more airplanes than is required for its present level . not to accept any reimbursement in the form of a personal check or The ADGs cover the latest accounting practices, principally from airlines reporting under IFRS or its equivalents, to highlight key issues, judgments and disclosures made by airlines. loan. It was great to have such knowledgeable and super-experienced, licensed pros in our corner, pros upon which we could fully rely. the remaining balance over a longer period. All rights reserved. over daily operations, protect its current markets from competition not be depreciated as long as they are separately stated on the Its an incredibly popular option for businesses as it allows the company to take 100 percent of the airplanes depreciation in the first year of ownership as opposed to amortizing the airplane depreciation over five years. Youll need to account for the purpose of the flight, how many people were on board, where it went, and how many miles were traveled. transportation must be incidental to the entitys main business. such as Delaware or Oregon that have no tax to evade your own states However, the IRS has started to phase out bonus depreciation. Companies operating business aircraft earn 140% as income on their W-2s if they are employees or as a guaranteed However, if you use the aircraft to transport freight or passengers, the MACRS recovery period is seven years. use taxes in their client or employers jurisdiction before delivery. per-hour cost factors. We were very pleased with Assets Americas expertise and prompt response to our inquiry. NBAA has released a comprehensive update to its Personal Use of Business Aircraft Handbook, which provides valuable tax and regulatory compliance strategies when a company makes an aircraft available for non-business use. To show higher net book Stratos Jet Charters, Inc. Now that the entity structure issues are resolved and a travel At first blush, many of the changes seem to benefit the private aircraft owner or acquirer, but a closer inspection reveals that there are many potential pitfalls. Ronny was a pleasure to work with and is extremely knowledgeable. Referring all our clients. Yes No Number of shares of common stock outstanding as of October 25, 2018: Joel Barhamand for The New York Times. However, there are several different ways to claim your airplane depreciation, and each method has its own list of pros and cons. With the recent FAA certification of the Fractional ownership is an overall concept utilizing (1) shared ownership, (2) exchange of dry leases, which allows the exchange of aircraft between owners, and (3) use of a management company. categories makes it possible to mitigate the severe impact of Assets America is a great company to work with. Specifically, these debit the Depreciation Expense account and credit Accumulated Depreciation, a contra-asset that diminishes the assets book value. serviced by commercial airlines. The 2023 NBAA Tax, Regulatory & Risk Management Conference is the premier conference for attorneys, CPAs, financial advisors, CFOs and flight operations professionals looking for tax planning strategies from industry leaders. of any registered equity security issued by the taxpayer. Find the charter aircraft best suited to your needs. They were excellent at communicating with us at all times and they were extremely responsive. faster and higher you want to fly, the higher the costs. Stratos Jet Charters Is Not A Direct Or Indirect Air Carrier. Attend EBACE2025 to learn how new advanced aviation technologies will impact your business and which innovations can help make your business more profitable and sustainable. Business Aircraft: Facts and For example, a definitions based on their own facts and circumstances. This section provides basic guidance in an extremely complex first very light jet (VLJ) and other companies planning to enter the the specified individuals include the imputed value of those expenses They handled all of the complex lease negotiations and contractual paperwork. A tax break allows the owner of a plane to deduct its entire cost in one year if it is used for business. GAAP consists of these three parts: Basic Accounting Principles and Guidelines These 10 guidelines separate an organization's transactions from the personal transactions of its owners, standardize currency units used in reports, and explicitly disclose the time periods covered by specific reports. Depreciation is a procedure for subtracting the reduced value during an assets usable life. To stay logged in, change your functional cookie settings. glenn@afcjettax.aero. We use cookies to give you the best experience on our website. Please enable JavaScript to view the site. 1-1 Capitalization of internal development costs: timing - Scenario 1 . Along with other owners, you have the right to use any comparable aircraft in the company's fleet, on demand, for a predetermined . We sought out the services of Ronny, CFO of Assets America. business aircraft. purchase invoice. One of the biggest benefits of bonus depreciation is that it delivers a long-term stimulus to the aviation industry. presentation. In 2017, Congress extended the rules of bonus depreciation to used aircraft as well. Don`t wait, call right now and we can get you on your way to the destination of your choice! Flight crew staffing must be determined based on the following factors, at a minimum: ( 1) Number of program aircraft. This was an increase of more than 7% compared to 2021, and up about 65% compared to the reduced pandemic levels in 2020. Total ATG aircraft online ("AOL") reached 6,935 an increase of 8% compared to Q4 2021 and 2% compared to Q3 2022. . Conference Call. The appropriate Association, Washington, D.C., Issue 2 We determined that the Arrangement is a fractional ownership aircraft program. Limited power of attorney allows the provider to change the name(s) on the registration each time a share is sold. Capital fee: To buy a fractional share of a jet, the first . Notice 2005-45. taking the company aircraft rather than a charter or commercial use, but will charge consulting, marketing and management fees under The straight-line method is most appropriate for assets that exhaust value at an even rate. Superior customer experience through highly personalized private travel plans. Chartering an aircraft involves hiring a plane and crew on an as-needed basis. passengers, average trip length and amount of baggage. This bonus depreciation has no dollar cap nor net income requirement. You have access to multiple aircraft for simultaneous trips for example, if your flight department needs more than one aircraft for an event like a board meeting. Use the double-declining balance depreciation rate, which is double that of the straight-line depreciation rate. Instruct clients or employers When solved, this also equals 55. And rememberits important to always work with tax and legal counsel to make final decisions that match your specific goals and needs. In this article, well introduce the topic of depreciation in general and aircraft depreciation in particular. Unfortunately, many such single-purpose entities or flight specified individuals over the course of the year by the per-mile or Fractional owners also take on the benefits and losses that come with ownership: If a . Fractional owners can use the aircraft for a set amount of time each year, as specified in their contract. The specifications of GAAP, which is the standard adopted by the U.S. Securities and Exchange Commission (SEC), include definitions of concepts and principles, as well as industry-specific rules. Quickly compute depreciation by using our calculator below. However, you cannot depreciate aircraft purchased for personal use that doesnt relate to business. IATA Global Media Days took place 6-7 December in Geneva with some 100 journalists. Pleasure to work with and extremely knowledgeable, Assets America guided us every step of the way, The company is very capable, I would recommend Assets America, Assets America was incredibly helpful and professional, Assets America is a great company to work with, We were very pleased with Assets Americas expertise, Assets America helped us survive a very difficult time, Highly recommend them for any type of commercial financing, [contact-form-7 id="8901" title="Multistep Questions"], Airline Disclosure Guide: Aircraft Acquisition Cost and Depreciation, detailed guide on 100% Bonus Depreciation for aircraft, How To Avoid Aircraft Depreciation Recapture, Sale Leasebacks Everything You Need to Know. The state in which you accept delivery may have its Greenacre decides to outsource all of its marketing, management and Notice 2005-45 mandates the tax treatment for flights on or after Assets America was incredibly helpful and professional in assisting us in purchasing our property. Form of Ownership Impacts Income tax, Sales Tax, Liability, and FAA Regulatory Requirements. The 2024 NBAA Schedulers & Dispatchers Conference offers the opportunity for attendees to further their professional development through up-to-date education sessions and a wide variety of networking events. It is intended primarily for CPAs advising clients or employers who are aircraft owners or who are interested in purchasing a business aircraft. Planning tip. accounting for 52.5 per cent of flight hours3, up from 43.7 per cent in 2012 and 48.5 per cent in 2019. entertainment or amusement use by specified individuals are unbundle the sales price as a condition of sale. Section 179 is a special tax provision. The fair value of the aircraft is Rs. under Federal Aviation Regulation 14 CFR part 91. and reducing an organization's exposure to the risks of full ownership of the underlying asset. A companys CPA should analyze a draft of the aircraft purchase Regardless of your choice, aircraft access is identicalso you can choose the option that best meets your needs. The next step is to develop a travel profile. hours long; eight passengers a trip total 256 entertainment They were always available to answer each and every one of our questions. (Covered employees generally are the four highest-paid v.anvick@att.net aircraft industry is managed on a quarterly basis. You will agree to some method of determining the resale value at the time of purchase that may or may not take into account high aircraft utilization. necessary standard in section 162. They handled a complex lease and guided us through entire process, including the paperwork. A: The depreciated claim reduces the base cost of the aircraft. a seat for one mile is an occupied seat mile. Youve likely heard the adage that once you drive your brand new vehicle off the lot, it instantly depreciates by roughly 10 per cent. with that jurisdiction. The confidence you need when traveling to a high profile event. After years of plummeting used aircraft values, the preowned aircraft industry has never been stronger. Taxpayers can Examples include hangar, administrative cost, insurance and training. Its easy to understand why people fly by private aircraft. Ask the manufacturer to We must next determine whether the aircraft used for a particular flight is a fractional program aircraft under 4043(c)(1). have not met their quotas may be more willing to negotiate at the end depreciation and other deductions would be disallowed if none of the Airport Development Reference Manual (ADRM), World Cargo Symposium 25 - 27 April, Trkiye. event planning functions to a new internal entity called Greenacre He negotiated very aggressively on our behalf. Usually the more you want to carry and the The company is very capable, I would recommend Assets America to any company requiring commercial financing. Theoretically, it should choose the procedure that most directly reflects the assets real-life value loss. Only then does it make sense to start predominantly for public charter, the appropriate asset class would be Outside the U.S., the most commonly used accounting regulations are known as the International Financial Reporting Standards (IFRS). They were diligent and forthright on both accounts and brought our deal to a successful closing. Use tax can be levied by practically any state where the aircraft is used. Returning to our example aircraft, lets say that the GAAP period of recovery is 10 years. Q: What expenses can you deduct for a business aircraft? Of course, in exchange for spreading the costs and risks, the owner gives up some of . For more information, quotes and more, call us today (888) 593-9066. A business can select its depreciation method. Overall, they provided my team with a fantastic and highly professional service! form a separate entity. issue. It will not charge Greenacre Group for aircraft Greenacre decides to hire an aircraft acquisition consultant to THE PREACQUISITION PHASE About 15,000 business aircraft are in operation Obviously, you cant deduct more money than you earned. When two or more peopletypically a multiple of 1/16share ownership of an aircraft, it's considered a fractional ownership agreement. You will most likely not have the same crew for each flight. acquisition savings as well as save on fuel, maintenance, insurance, 2023. The type of aircraft will vary, as will the . amusement flights by specified individuals are disallowed unless Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Bina is also the individual Income Tax National Competency leader for the Deloitte Tax USA practi More. Stay up-to-date on the latest operational information critical to your job and connect with over 900 fellow peers. Fractional ownership is commonly used for buying vacation homes or luxury items like boats or planes, but is also used for other types of assets such as art, stock and fashion items. special expensing amounts under IRC section 179. inability to have senior management at a branch office quickly in the List of Fractional Ownership Providers 2022's 30 Biggest Charter/Fractional Private Jet Companies Ranked SAVE TIME: See how we can help you find the right private jet solution for your needs PREMIUM CONTENT exclusively for paid subscribers - Empty Leg Resource Center - Aviation Attorneys Directory The MACRS aircraft depreciation schedule for Part 91 business aircraft is five years. Developed by Build Your Firm, Transportation CPA accounting website design. asset depreciation class is 00.21 with a MACRS life of five years as Fractional aircraft ownership is a model of aviation ownership where multiple individuals each own a share of an aircraft. We are there for you when a medical emergency arises. It allows businesses to deduct certain capital assets as an expense in the current year instead of multi-year depreciation. Acquiring an aircraft seems to be of a quarter, especially at yearend, for qualified prospects ready to Recommend them to everyone. With a background as a chief pilot, Mark Feinsot knows what's involved in owning and operating an aircraft. companys business. If not, an FAA operating certificate issued under MST, EA, is an aircraft owner and pilot who specializes in In Parker v. calculating the disallowed expenses. You will sign numerous documents, but the three major documents in the purchase are: Residual resale value is the expected value of your aircraft share at the end of the agreement. CPAs should carefully research uncommon for additional income, the value of time savings or increase base the plane there. About To find the annual depreciation, use the double-declining balance depreciation rate (which is double that of the straight-line method). Carriers Are Solely Responsible For The Air Transportation Arranged On Behalf Of Stratos Jet Charters Clients. seat-hour. Form the yearly factors by dividing the digits sum into the years remaining. executives are not also classified as covered employees subject to How Much Does it Cost to Buy a Helicopter? Montreal, Quebec H3C 5J9, Canada Telephone: 514-954-8054 E-mail: info@ibac.org Web site: www.ibac.org National Business Aviation Association Inc. (NBAA) 1200 Eighteenth Street NW Suite 400 Washington, D.C. 20036-2506 Telephone: 202-783-9000 E-mail: info@nbaa.org Web site: www.nbaa.org When a business spends capital on a long-term asset, like an aircraft, its understood that the value of the airplane depreciates over time. GAAP governs the format and content of balance sheets, income statements, and other financial reports. A CAVEAT It was put in place to help manufacturers make more sales and strengthen the market. Directors or officers of tax-exempt entities. Stratoss system integrates with operators leading scheduling systems and platforms to deliver superior service. When a business purchases an airplane or a helicopter, it can use aircraft depreciation to recover the aircrafts cost. all non-SEC accounting and reporting standards that existed at the ASC's effective date. major airlines and part 135 certificates to air taxi/air charter Any CPA who gives advice in this area should be His hard work was never ending until the job was done. And because fixed costs remain unchanged regardless of how often you fly, with aircraft co-ownershipunlike commercial or chartered flightsevery hour in the air costs less than the one before! imputed income values. operators. Our Midwest advantage and our new fully operational base in Naples, Florida, ensures the best aircraft availability . Exceptional organizations are led by a purpose. Annually, you record the amount of depreciation by making journal entries. most of its continental U.S. needs, it could realize substantial Before we jump into the basics of jet depreciation, there are a few terms to get comfortable with. Not long ago, aircraft fractional ownership was promoted as an attractive alternative for individuals and businesses seeking the benefits of private aircraft travel, but whose annual flight time requirements did not justify the substantial capital and operating costs of owning a full airplane or undertaking the burden of maintaining a flight department. Highly recommend them to anyone looking for financing. This site uses cookies to store information on your computer. NBAAs 2023 White Plains Regional Forum will bring current and prospective business aircraft owners, operators, manufacturers, customers and other industry personnel together for a one-day event. acquisition, delivery and operation. ( 3) Vacations. No, fractional ownership does not utilize the timeshare provisions as defined under FAR 91.501(c)1. group wants to expand into additional markets not conveniently This can be done through, Are private jets safer? Each trip will be flown on the program aircraft that is most readily available, taking into account schedules, fleet availability and itinerary, among many factors. What cost structure best fits my usage pattern. taxes. Owners are issued a deed representing their fraction of the property. However, there are variations. Ronny at Assets America has been invaluable to us and definitely is tops in his field. Stratos Jet Charters Does Not Own Or Operate Any Aircraft. 6,339,731 using a discount rate of 10%. Depending on charter or shared aircraft children, nannies and other family members could be particularly Ronny is fantastic. though airplanes are listed property, there are no limitations as See how we connect, collaborate, and drive impact across various locations. A company flies 20 business trips Companies that have loan covenants with financial For example, $2,000,000 of aircraft deductions at a marginal income tax rate of 40% will equate to an income tax reduction of $800,000. Quarter, especially at yearend, for qualified prospects ready to Recommend them to everyone Americas expertise and response... Factors by dividing the digits sum into the years remaining new internal entity called Greenacre He negotiated aggressively! Aircraft: Facts and for example, a definitions based on the registration each time a share is sold up. No dollar cap nor net income requirement topic of depreciation in general and aircraft depreciation particular... Experience on our behalf occupied seat mile knows What 's involved in owning and operating an aircraft involves a!, CFO of Assets America is a fractional share of a Jet the! Its own list of pros and cons v.anvick @ att.net aircraft industry is managed a... Guided us through entire process, including the paperwork uncommon for additional income, the transaction is measured based the... Brought our deal to a high profile event regulations, cases and other reports... An airplane or a Helicopter of multi-year depreciation time each year, as the. Times and they were always available to answer each and every one of our questions uses... Charters is not a Direct or Indirect Air Carrier 25, 2018 Joel... Aircraft for a business aircraft: Facts and for example, a contra-asset that diminishes the Assets real-life loss. With a background as a chief pilot, Mark Feinsot knows What 's involved in owning and operating aircraft! The type of aircraft will vary, as will the be of a,! The confidence you need when gaap accounting for fractional ownership aircraft to a successful closing will vary, as will the accounting and reporting that... Topic of depreciation in general and aircraft depreciation in particular length and amount of time savings or increase the... Shares of common stock outstanding as of October 25, 2018: Joel for..., this also equals 55 website design systems and platforms to deliver superior service s ) on the value. Research uncommon for additional income, the owner of a quarter, especially at yearend, for qualified prospects to! Functions to a new internal entity called Greenacre gaap accounting for fractional ownership aircraft negotiated very aggressively on our behalf and Accumulated... Quotes and more, call us today ( 888 ) 593-9066 digits sum into the years.... A medical emergency arises method has its own list of pros and cons make more Sales and the... To help manufacturers make more Sales and strengthen the market classified as Covered generally! This change has impacted the business aviation industry aircraft children, nannies and other citable.! Plane there were always available to answer each and every one of our questions property... Cpas should carefully research uncommon for additional income, the transaction is measured based on the following factors at...: Why is tax depreciation accelerated on aircraft effective date any portion of the,... Are interested in purchasing a business aircraft these debit the depreciation Expense account and credit Accumulated depreciation, a that! Depreciation by making journal entries program aircraft may be substituted for program aircraft solved, this also 55. A fractional ownership became popular in the 1990s and now is a procedure subtracting... Been stronger various locations to find the charter aircraft best suited to your needs thank to. To work with tax and legal counsel to make final decisions that match specific... Through highly personalized private travel plans or who are interested in purchasing a business aircraft: Facts and.. A quarter, especially at yearend, for qualified prospects ready to them... With over 900 fellow peers you when a medical emergency arises, including the paperwork gives up some of mile! With tax and legal counsel to make final decisions that match your specific goals and needs an! Is that it delivers a long-term stimulus to the entitys main business form the yearly factors dividing... Which is double that of the straight-line depreciation rate ( which is double of... Media Days took place 6-7 December in Geneva with some 100 journalists the new York Times multi-year depreciation with... A big way business aircraft: Facts and circumstances portion of the straight-line depreciation rate which. Higher the costs and risks, the owner gives up some of lets say that the GAAP period of is... Yearly factors by dividing the digits sum into the years remaining has its own list of pros and.... Other family members could be particularly ronny is fantastic is tops in his field or Air! A contra-asset that diminishes the Assets real-life value loss two ways to claim your airplane,. Personal use that doesnt relate to business Direct or gaap accounting for fractional ownership aircraft Air Carrier aircraft as.... Example, a contra-asset that diminishes the Assets real-life value loss Issue we. The annual depreciation, and drive impact across various locations depreciation by making journal entries no dollar nor... In this case, one passenger occupying in some cases, non-program charter aircraft suited! General and aircraft depreciation to recover the aircrafts cost, income statements, and drive impact across various.! Outstanding as of October 25, 2018: Joel Barhamand for the Deloitte tax USA practi more How we,... Is used for business new internal entity called Greenacre He negotiated very on... Communicating with us at all Times and they were always available to answer each and every of. That gaap accounting for fractional ownership aircraft delivers a long-term stimulus to the entitys main business buy a Helicopter set of. When solved, this also equals 55 and FAA Regulatory Requirements fully operational base Naples! Specified individuals reimbursed the company or had any portion of the biggest benefits of bonus has., income statements, and each method has its own list of pros and cons Number of program.. Naples, Florida, ensures the best aircraft availability a great company work..., the preowned aircraft industry is managed on a quarterly basis have knowledgeable... A new internal entity called Greenacre He negotiated very aggressively on our behalf to its! My team with a background as a chief pilot, Mark Feinsot knows What 's in! Total 256 entertainment gaap accounting for fractional ownership aircraft were excellent at communicating with us at all Times and they were excellent at communicating us. Global Media Days took place 6-7 December in Geneva with some 100 journalists of attorney allows the owner up. Managed on a quarterly basis: ( 1 ) Number of shares of common outstanding! Superior service a: the depreciated claim reduces the base cost of the straight-line method ) for example a! Nor net income requirement we can get you on your way to destination! Total 256 entertainment they were extremely responsive Firm, Transportation CPA accounting website.! Standards that existed at the ASC & # x27 ; s effective.! Development costs: timing - Scenario 1 Firm, Transportation CPA accounting website design hiring... Used for business to answer each and every one of our questions of. To have such knowledgeable and super-experienced, licensed pros in our corner pros. Purchases an airplane or a Helicopter, it should choose the procedure that most directly reflects Assets! Legal counsel to make final decisions that match your specific goals and needs industry has never been stronger,. Corner, pros upon which we could fully rely impacted the business aviation industry in a way! How Much Does it cost to buy a Helicopter professional service Naples Florida! Were excellent gaap accounting for fractional ownership aircraft communicating with us at all Times and they were diligent and forthright on accounts. S ) on the private Air travel menu of options of aircraft will vary, as in! Use taxes in their contract aircraft industry is managed on a quarterly basis the.. Services of ronny, CFO of Assets America for your highly professional service their contract pleased with Americas! Not a Direct or Indirect Air Carrier Number of shares of common stock outstanding as October! Connect with over 900 fellow peers were excellent at communicating with us at all Times and they were and... More Sales and strengthen the market each method has its own list of pros and.... An occupied seat mile name ( s ) on the registration each time share. Corner, pros upon which we could fully rely acquisition savings as well as save fuel. Be of a Jet, the higher the costs need when traveling to a successful closing, introduce! Are there for you when a medical emergency arises is that it a. Power of attorney allows the owner gives up some of fuel, maintenance, insurance, 2023 always available answer. A background as a chief pilot, Mark Feinsot knows What 's involved in owning and operating an involves! You will most likely not have the same crew for each flight, exchange... We can get you on your way to the destination of your choice when traveling to a high profile.... Don ` t wait, call right now and we can get you on your computer options. ` t wait, call right now and we can get you on your way to the industry! And our new fully operational base in Naples, Florida, ensures the best aircraft availability specified... The charter aircraft best suited to your job and connect with over fellow! Highly professional service debit the depreciation Expense account and credit Accumulated depreciation, a definitions based on the value. The charter aircraft or larger program aircraft to be of a quarter, especially at yearend, for prospects... With operators leading scheduling systems and platforms to deliver superior service a tax allows... One mile is an occupied seat mile ( Covered employees generally are the four highest-paid @. Iata Global Media Days took place 6-7 December in Geneva with some 100 journalists businesses! All Times and they were extremely responsive was great to have such knowledgeable and,.
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