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This seems to have eliminated the ambiguity in previous regulations regarding if you taxied with the intention of flying but then for whatever reason did not fly, was the time loggable
Torque
That does not remove any ambiguity at all ? If you taxi with the purpose of taking off but then have to cancel and return then you have still taxied with the purpose of taking off ie you may get a large mag drop which will not clear!
The flight commences with the taxi and ends with brakes on and shutdown!
Taxiing requires pilot skills and decisions one which maybe to abort the flight!
IMO you consider the whole flight from brake release to shutdown as the flight!
Flying is very expensive and pilot need hours so make a meal if it and grab every minute you legally can!
Otherwise what do you do ? Not record the hours on autopilot because your not flying the aircraft?
You are in charge of that aircraft whether its in flight, taxiing or being tested for flight.
Record brakes off to shutdown with pride!
Pace