It is a prerequisite that by investigating the financing of aircraft procurement in relation to transport systems, we first accept the predominance of the defence budgets on all aircraft projects. However, because the penalty of democracy is public accountability, defence procurement is supposedly in one ledger and civil projects in another. Whereas budgets, accounting and technical errors in the defence category cause only domestic problems with the electorate, similar mistakes in the civil field can have far more disastrous effects on overseas clients and world trade. How short this paper would be in the USSR. Just a case of debiting the manufacturer with research, development, raw materials, labour and overhead—if that exists—and then, when each aircraft is ready for delivery, credit the manufacturer with total cost—surely profit is unthinkable—and debit the USSR Air Force and Aeroflot.