RE:RE:RE:RE:Q4Your averaging method overestimates revenue from service in Q4. the reason is that service revenue should be consistent from quartr to quarter. when you do your averages per plan on the earlier quarters, the service revenue is part of yoru average per plane price. But when you multiply that service component of your average by 38 for Q4, you end up with service revenue that will be higher than it really is by as much as 30% for the quarter. So, it doesn't work.
What you need to do is back service revenue out of the earlieer three quarters and then get your average per plane price. then, for Q4 you assume same service revenue as the earlier quarters and add on the average plane price multiplied by number of deliveries.
Not to say that I think you are way off because I really do hope that we come in way above expectations. Service revenue for the quarter probably isn't that large an so being off 30% on that component may not make a big difference. As servide revenue becomes more and more important, it is good to note that your method is guaranteed to overestimate on the service revenue side (unless BBD starts to even out the deliveries from quarter to quarter).