Isn't the commercial rate is closer to $75 / hr actually about the same as a car dealer. seem to recall this rate used in calcluating DOCS a couple of years ago ?. So what should the unit cost of the Bell 427 have been if they amortised the development over the 40 aircraft they have sold ?. A question for bean counters , what is the main difference between US and European GAAP when it comes to expensing of development costs ?