时间共享协议

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时间共享的定义见14 CFR§91.501(c)(1) of the Federal Aviation Regulations (FARs) as an “arrangement whereby a person leases his airplane 与机组人员 to another person, and no charge is made for the flights conducted under that arrangement other than those specified in paragraph (d) of this section.”

通过使用分时协议, an aircraft operator is able to seek limited reimbursement for a flight. 根据本协议, 一家公司被允许出租飞机, 与机组人员, 给另一个人或公司. 作为回报, the aircraft operator is permitted to receive reimbursement for a specific list of out-of-pocket expenses associated with the flight, including an amount equal to twice the cost of fuel used on the flight. 以下指控根据第91条规定是允许的.501(d):

• 燃料、机油、润滑油和其他添加剂的费用.
• Charges for travel expenses of the crew, including food, lodging and ground transportation.
• 机库和捆绑成本远离飞机的操作基地.
• 为特定航班获得的保险费用.
• 收取降落费、机场税及类似的评估费用.
• Charges for Customs, foreign permits, and similar fees directly related to a flight.
• 机上食品和饮料费用.
• 旅客地面运输费.
• 飞行计划及气象合约服务收费.
• An additional charge equal to 100 percent of the expenses listed in paragraph (d)(1) of this section.

只有你.S. registered aircraft that are eligible to operate under FAR Part 91 部分F may utilize a timeshare agreement. To be eligible, the aircraft must fall into one of the following groups:

• 飞机最大起飞重量超过12500磅，或者;
• The aircraft is a multiengine turbojet aircraft (regardless of size), or;
• 该飞机是一个部分程序飞机(无论大小).

飞机, 包括活塞式飞机, 小型飞机, and all helicopters operated under the NBAA Small 飞机 Exemption can also make use of the cost reimbursement options allowed under Part 91, 部分F, 比如交换协议. 更多信息，NBAA成员应访问 小型飞机豁免Web资源.

Flights conducted under a timeshare agreement may be subject to a Federal Excise Tax (FET). For information about this tax, 成员 should access NBAA’s web resource on 第91部分航班的IRS商业运输税.

有用的资源

nba飞机租赁信息
Guidelines and considerations for common lease and management agreements with business aircraft, 例如分时.

FAA法规
部分F—Large and Turbine-Powered Multiengine Airplanes and 部分所有权 Program 飞机

租赁协议的真实性(AC 91-37A)
FAA对飞机租赁的监管要求.

A Primer for the New Flight Department: The ABCs of Legal and Tax Planning
Information and best practices to help new flight departments navigate tax and legal issues.

避免共享公务机的陷阱
概述公务机共享选项.