Business helicopters have become a more and more useful tool and are becoming more common in operation and practice in the US. Yes, you need to keep the same type of flight log that you would keep for any aircraft that you’re operating. We’re talking about taking federal income tax deductions for the helicopter. It can be a little bit challenging sometimes with a helicopter because with regular aircraft, it’s very easy to indicate the fixed based operator where you’re landing, and where you’re taking off, which is one of the requirements for the flight log. For helicopters, if you’re regularly landing in private areas, what you can do is use the latitude and longitude in order to indicate where you’re landing and where you’re taking off from which will allow you to comply with the aircraft flight log regulations under Section 274 of the code.