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When you take this question, I suspect that that will come back with something like this, perhaps in more elegant terms: "Yes, dear pilot, it is mostly about achieving a stable, fully warmed operating temperature, such that all sub-systems are also able to perform their intended functions. When numbers of minutes are specified, this is generally the number of minutes of engine operating time at idle, necessary to make those sub-systems fully functional in most environments." There will likely also be some additional cabbage like, "Those operating in extreme, sub-normal temperatures may wish to extend their engine warming times or even avoid engine shut down all together." and of course, all of that is CYA stuff. In the end, be certain that everything is properly warmed before ordering TO thrust and for our own CYA cabbage, follow the company's SOPs. Company SOP, plus a fudge factor if necessary is really the only way to fully cover your own tender parts. They are not always right, but they are the rules that must be followed, simply because the God of the airways (FAA) has reviewed and approved them. Those rules may suck at times, but they are very real. In this case, you may exceed the SOP by warming a little longer, but there is no defense for undershooting SOP, especially if something goes wrong. 'tis how it is.