IBA advices manufacturers on the potential to increase returns on an aircraft through value enhancement. There is a definite break-even point when further improvements of an aircraft will not deliver a net value enhancement. This merits attention as it affects the profitability of the industry. IBA gives manufacturers the tools to assess whether refurbishment (new avionics or new engines) will actually add value to their asset. Ultimately, as in all its business activities, IBA is committed to ensure its customers make the most of their investment within the aviation industry.