Something makes no sense from the description. The services being provided by Airbus are future services for which fees would otherwise be paid and would be deductible in the ordinary course of business. For this they are getting a controlling capital interest in the partnership today. The partnership is assuming no debt ( that remains up at the holding company) and no cash is changing hands. That means BBD is giving the controlling interest in the C series away for nothing. Great deal for taxpayers BBD. Our debt is now repayable out of your 31% remaining interest. They sold the assets out from underneath the creditors.