What exactly does it mean? Let's say as a manufacturer that I want to build an aircraft close to complete. I can either sell it as a kit and let the buyer do 51% of the work. But let's say for various reasons that I didn't want to do that - could I build the plane, register it to the selling company and then sell it as used to the buyer (you are allowed to sell kitplanes as used, I understand). This is the confusing bit - is there anyway I can be a kitbuild manufacturerer, but make 100% of the plane before the customer takes delivery?