Date: 201503
Local time of day: 1801-2400
Location: SFO.Tower, CA
Flight conditions: VMC
Weather elements / visibility: 10
Light: Night
Aircraft: Medium Transport; Low Wing; 2 Turbojet Eng
Operator: Corporate
Operating under: Part 91
Flight plan: IFR
Mission: Passenger
Flight phase: Taxi
ATC / advisory: Tower SFO
Reporter organization: Corporate
Reporter function: First Officer; Pilot Not Flying
Reporter qualification: Flight Crew Multiengine; Flight Crew Instrument; Flight Crew Air Transport Pilot (ATP)
Human factors: Confusion; Distraction; Situational Awareness; Workload; Communication Breakdown
Second reporter function: Pilot Flying; Captain
Anomaly: ATC Issue All Types; Deviation / Discrepancy - Procedural Clearance; Deviation / Discrepancy - Procedural Published Material / Policy; Flight Deck / Cabin / Aircraft Event Other / Unknown; Ground Incursion Taxiway
Detector: Person Flight Crew
When detected: In-flight
Result: Air Traffic Control Issued New Clearance; Flight Crew Rejected Takeoff; Flight Crew Became Reoriented; Flight Crew Took Evasive Action
Contributing factors: Environment - Non Weather Related; Human Factors; Procedure
Primary problem: Procedure

Narrative: We were cleared to line up and hold on Runway 1R at SFO (A to A1) and in same call; Tower told us 'I have a reroute for you'; I replied; 'roger; Aircraft X cleared to line up and wait; and did you say you have a reroute?'; Tower replied; 'yes please advise when ready to copy.' I told Pilot Flying (PF) (the captain/PIC) that 'I am heads down'; then told tower; 'ready to copy.' The PF taxied to line up and wait while I remained heads down and copied the reroute; which was a new SID. So I remained heads down and reprogramed the FMS with the new SID. As soon as I completed and reviewed the SID (chart to FMS confirmed); I asked the PF if he was ready; and he replied 'yes'; so I told tower 'Aircraft X is ready to takeoff.' Tower then cleared us for takeoff Runway 1R. As the PIC started to add power; he said 'what the;' and I looked up (from monitoring the cockpit CAS messages; parameters; airspeed; heading; etc per SOP) and saw that we were on Taxiway L. The PIC immediately reduced power; I do not believe we even accelerated above 40 knots; and he taxied ahead to Taxiway G and stopped. I advised Tower that we were on G; and requested to taxi back for takeoff. Tower cleared us to back taxi on the runway and to line up and wait. The flight was then completed without any issues.This was caused because of the late change in our reroute. I do not believe that ATC should ever issued a new clearance when also clearing an aircraft to line up and wait. We should have been given the new clearance while holding short of the runway. If that had happened; we could have both worked on the new clearance while stopped with the park brake set. Then when clearance was reviewed and read back; we could have then been cleared to line up and wait; or cleared for take off. This way both crew members could have been looking outside during aircraft movement.


Second narrative: While taxing to Runway 1L for the TRUKN 1 SID on Taxiway A; Ground control changed our runway to 1R and the SID to NITE 1. As we entered the new runway and SID into the FMS we lost our orientation and misstated Taxiway L for Runway 1R. We were than given our takeoff clearance and began our takeoff role; we immediately notice that we were on Taxiway L and aborted the takeoff. We then advised the tower and held short of Runway 1R at Taxiway M. We were then given a new takeoff clearance and departed with on further incident.


Synopsis: A Corporate flight crew became distracted when SFO issued a new SID and departure runway while taxiing at night. Thinking that Taxiway L was Runway 1R; the takeoff was begun. The Captain detected the error and rejected the takeoff.