Over the following paragraphs we’ll consider key productivity parameters for the Citation Longitude, manufactured by Cessna, and the Falcon 2000S, built by Dassault. The parameters discussed will include payload, range, speed, and cabin size, helping establish which aircraft provides the better value in the business jet market.
Citation Longitude
The Citation Longitude, manufactured by Cessna received FAA certification in September 2019, and features a swept wing design with winglets, and a “T” style empennage.
Two FADEC-controlled Honeywell HTF7700L turbofan engines power the jet, while a pressurized cabin with a flat floor typically accommodates eight passengers in executive configuration. The Longitude has a certified ceiling of 45,000ft. As of this writing, 34 Citation Longitude business jets were in operation, with twelve in fractional operations. Thirty-three were based in the US.
Dassault Falcon 2000S
Built by Dassault, the Falcon 2000S, meanwhile, received EASA and FAA certification in April 2013. The model represents a short-field, slightly shorter-range version within the well-established Falcon 2000 family.
The Falcon 2000’s short field capabilities open up several more airport options compared to other models in the Falcon 2000 family, while its spacious cabin seats up to 10 passengers in executive configuration. Powered by two Pratt & Whitney PW308C powerplants, each engine is equipped with Talon II combustors, reducing the nitrous oxide emissions by 20%. The Falcon 2000S has a certified ceiling of 47,000ft.
Since deliveries began there were 44 wholly-owned Dassault Falcon 2000S business jets in operation worldwide, at the time of writing, 20 of which were based in the US.
Payload & Range Comparison
When comparing business jets, an important area for potential operators to focus on is payload capability, and especially the ‘Available Payload with Maximum Fuel’. Table A shows the Citation Longitude’s ‘Available Payload with Maximum Fuel’ to be 1,600lbs, which is less than the 1,850lbs offered by the Falcon 2000S.
TABLE A: Cessna Citation Longitude vs Dassault Falcon 2000S Payload Comparison
Cabin Comparison
As shown in Chart A, the cabin height is greater in the Falcon 2000S than it is in the Citation Longitude (6.2ft. vs. 6.0ft), as is the cabin width (7.7ft vs 6.4ft).
The Falcon 2000S also has a longer cabin than the Citation Longitude (26.2ft vs 25.2ft). Unsurprisingly, therefore, the Falcon 2000S has more overall cabin volume (1,024cuft versus 835cuft), including the galley and lavatory.
In terms of luggage space, the Falcon 2000S provides 131cu.ft internal and 8cu.ft external, compared to 112cu.ft internal (and no external) space on the Citation Longitude.
CHART A: Cessna Citation Longitude vs Dassault Falcon 2000S Cabin Comparison
Range Comparison
Using Wichita, Kansas as the start point, Chart B shows the Citation Longitude has a range of 3,500nm with four passengers and available fuel, which is marginally less than the Dassault Falcon 2000S (3,540nm).
CHART B: Cessna Citation Longitude vs Dassault Falcon 2000S Range Comparison
Note: For business jets, ‘Four Pax Range’ represents the maximum IFR range of the aircraft at long range cruise. The NBAA IFR fuel reserve calculation is for a 200nm alternate. This range does not include winds aloft or any other weather-related obstacles.
Powerplant Details
As mentioned previously, the Citation Longitude has two Honeywell HTF7700L engines, each providing 7,650lbst, and burning 247 gallons of fuel/hour (gal/hr). By comparison, the Dassault Falcon 2000S has two Pratt & Whitney PW308C engines producing 7,000lbst each. These burn 240 gal/hr.
Cost per Mile Comparison
Chart C details ‘Cost per Mile’, comparing the Citation Longitude and Dassault Falcon 2000S. These factor the direct costs with both aircraft flying a 1,000nm mission with an 800lbs (four passengers) payload.
The Citation Longitude has the nominally lower cost per mile, at $5.06 per nautical mile –two cents less than the Falcon 2000S ($5.08).
CHART C: Cessna Citation Longitude vs Dassault Falcon 2000S Cost Per Mile Comparison
Variable Cost Comparison
The ‘Variable Cost’, illustrated in Chart D is defined as the estimated cost of fuel, maintenance labor, scheduled parts, and miscellaneous trip expenses (e.g., hangar, crew and catering).
These costs DO NOT represent a direct source into every flight department and their trip support expenses. For comparative purposes, the costs presented are the relative differences, not the actual differences since these may vary from one flight department to another.
The Citation Longitude ($1,536/hr.) has a lower variable cost than the Dassault Falcon 2000S ($1,605/hr.) – a difference of $69/hr., or 4.3%.
CHART D: Cessna Citation Longitude vs Dassault Falcon 2000S Variable Cost Comparison
Market Comparison
Table B contains the new prices (per B&CA) for the Citation Longitude and the Dassault Falcon 2000S ($29.765m and $28.8m, respectively). Also, listed are the long-range cruise speed and range numbers (also per B&CA), while the number of aircraft in-operation, the percentage for sale, and average sold are from JETNET.
At the time of writing, the Citation Longitude had no aircraft ‘for sale’ on the pre-owned aircraft market. By comparison, there was one pre-owned Falcon 2000S available for sale. The average number of new and pre-owned transactions (units sold) per month over the previous 12 months was one for the Citation Longitude and less than one for the Falcon 2000S.
TABLE B: Cessna Citation Longitude vs Dassault Falcon 2000S Market Comparison
Maximum Scheduled Maintenance Equity
Chart E displays the Maximum Maintenance Equity that the Dassault Falcon 2000S has available, based on its age. Similar information is currently unavailable for the Citation Longitude.
The Maximum Maintenance Equity figure was achieved the day the aircraft came off the production line – since it had not accumulated any utilization toward any maintenance events. The percent of the Maximum Maintenance Equity that an average aircraft will have available, based on its age, assumes that average annual utilization is 400 Flight Hours, and all maintenance is completed when due.
CHART E: Dassault Falcon 2000S Maximum Maintenance Equity
Depreciation Schedule
Aircraft that are owned and operated by businesses are often depreciable for income tax purposes under the Modified Accelerated Cost Recovery System (MACRS). Under MACRS, taxpayers can use accelerated depreciation of assets by taking a greater percentage of the deductions during the first few years of the applicable recovery period.
In certain cases, aircraft may not qualify under the MACRS system and must be depreciated under the less favourable Alternative Depreciation System (ADS), based on a straight-line method meaning that equal deductions are taken during each year of the applicable recovery period. In most cases, recovery periods under ADS are longer than recovery periods available under MACRS.
There is a variety of factors that taxpayers must consider in determining if an aircraft may be depreciated, and, if so, the correct depreciation method and recovery period that should be utilized. For example, aircraft used in charter service (i.e. Part 135) are normally depreciated under MACRS over a seven-year recovery period, or under ADS using a twelve-year recovery period.
Aircraft used for qualified business purposes, such as Part 91 business use flights, are generally depreciated under MACRS over a period of five years or by using ADS with a seven-year recovery period. There are certain uses of the aircraft, such as non-business flights, that may have an impact on the allowable depreciation deduction available in any given year.
The US enacted the 2017 Tax Cuts & Jobs Act into law on December 22, 2017. Under the Act, taxpayers may be able to deduct up to 100% of the cost of a new or pre-owned aircraft purchased and placed in service before January 1, 2023.
This 100% expensing provision is a huge bonus for aircraft owners and operators. After December 31, 2022 the Act decreases the percentage available each year by 20% to depreciate qualified business jets until December 31, 2026.
Table C depicts an example of using the MACRS schedule for a 2021- model Citation Longitude in private (Part 91) and charter (Part 135) operations over five- and seven-year periods. The price is as published by B&CA at the time of writing.
TABLE C: Cessna Citation Longitude Sample MACRS Tax Depreciation Schedule
Table D depicts an example of using the MACRS schedule for a 2021- model Dassault Falcon 2000S in private (Part 91) and charter (Part 135) operations over five- and seven-year periods. The price is per B&CA.
TABLE D: Dassault Falcon 2000S Sample MACRS Tax Depreciation Schedule
Asking Prices & Quantity
At the time of writing, there were no Citation Longitude business jets available for sale on the used aircraft market. However, there was one 2014-model Dassault Falcon 2000S available for sale on the used market with a $15.2m asking price.
While each aircraft serial number is unique, the Airframe Total Time (AFTT) and age/condition will cause great variation in the price of a specific aircraft – even between two aircraft from the same year of manufacture. The final negotiated price remains to be decided between the seller and buyer before the sale of an aircraft is completed.
Productivity Comparison
The points in Chart F are centered on the same aircraft. Pricing used in the horizontal axis is as published in B&CA. The productivity index requires further discussion since factors used can be somewhat arbitrary. Productivity can be defined (and it is here) as the multiple of three factors:
- Four Passenger Range (nm) with available fuel
- The long-range cruise speed flown to achieve that range,
- The cabin volume available for passengers and amenities
Others may choose different parameters, but serious business aircraft buyers are usually impressed with price, range, speed, and cabin size.
CHART F: Cessna Citation Longitude vs Dassault Falcon 2000S Productivity Comparison
The Citation Longitude offers a greater speed and a 4.3% lower operating cost than the Falcon 2000S. However, the Dassault 2000S has a higher ‘Available Payload with Maximum Fuel’, a greater cabin volume, and a very slightly longer range (40nm) with a four passenger payload.
A 2021-model Citation Latitude costs $965k more than a 2021-model Falcon 2000S (as of this writing), but a few more years are needed to be able to compare preowned market values and the impact of depreciation.
Prospective buyers of one of these business jets would have to weigh the capabilities of each model very carefully against their specific mission need to determine which one is the best fit for their flight operation.
Within these paragraphs we have touched upon several of the attributes that business jet operators value, although there are other qualities, such as airport performance, terminal area performance and time-to-climb that might factor in a buying decision. And of course you'd want to know more about the OEM's current situation, plus maintenance/spares and support availability (including OEM/third-party support in your region), and so on.
Ultimately, there is plenty for a prospective buyer to consider when deciding which performance criteria is better suited to them in an aircraft. These business jets both offer great value in the market today.
Find Cessna Citation and Dassault Falcon private jets for sale, or read more Jet Comparisons on AvBuyer.
