On March 23, 1997, approximately 0630 central standard time, an Air Tractor AT-502, N9185G, was substantially damaged following a loss of control during an aborted takeoff on a private ag-strip near Watson, Arkansas. The commercial pilot, sole occupant in the airplane, was not injured. The airplane was owned by K&P Farms Inc. and operated by K&P Flying Service as a Title 14 CFR Part 137 aerial application flight. Visual meteorological conditions prevailed for the aerial application flight which was originating at the time of the accident. No flight plan had been filed.

The pilot reported that during the airplane's takeoff roll, "I went about 700 feet and made a decision that it wasn't gonna come off the ground. I shut it down and when I got to the end of my asphalt I hit gravel, [and] los[t] the airplane when it tried to ground loop." The airplane's main landing gear "sunk" in mud, and the airplane nosed over and came to rest inverted. The engine mount, cockpit structure, and the vertical stabilizer were damaged.

The pilot reported to the investigator-in-charge (IIC) that he had been flying an Air Tractor 602 which is powered by a Pratt & Whitney PT6-60. This model turbine engine produces 1050 shaft horsepower. He stated to the IIC that this was his first flight "in some time" in an Air Tractor 502 which is powered by a Pratt & Whitney PT6-15. This model engine produces 680 shaft horsepower.

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