B/E Aerospace is a manufacturer of cabin interior products for commercial aircraft and for business jets. Co. sells its products and provides its services directly to airlines and aerospace manufacturers. Co. conducts its operations through strategic business units that have been aggregated under two segments: Commercial Aircraft, which is a manufacturer of aircraft seats, aircraft coffee and beverage makers, oxygen storage, distribution and delivery systems, and supplier of engineering, design, integration, installation and certification services; and Business Jet, which is a manufacturer of a product line of furnishings for business jets.