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the way i look at it...when your trained on an aircraft your trained on all aspects...not just flying but taxing and start up and run up...i think its ok to log taxi time if its reasonable. your piloting that a/c even though it is on the ground...i agree with mike about the actual at night though...thats shady
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Piloting it on the ground.
C'mon now, you're taxiing it; ie- driving it on the ground. I personally log flight time, not "intent to fly" time.
IMO, it's milking time that's not really there. It's akin to logging night time when you land at dusk, because, hey, I intended to fly at night, but landed early. To me (just how I look at it), it's trying to eek out some semblance of justifiable TT to log in the book for those that need all the time they can get.
For the logging of the night time, I don't see time of day as a "meterological condition" in the true sense of IMC/VMC. And on that note, could a Private pilot, non-instrument rated, flying at night between Phoenix and Albequerque (middle of nowhere) on a dark night log actual? Same conditions.
Again, the regs seem to say it's legal, I just don't happen to do it for myself. Then again, I don't need every .1 either.