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This report formally transmits the enclosed briefing in response to section 1276 of the National Defense Authorization Act for Fiscal Year 2013, which mandates that we conduct a review of the Air Transport, Air-to-Air Refueling and Other Exchange of Services (ATARES) program. ATARES is a European program through which member nations use a system of credits and debits to facilitate sharing of air force-related services-such as troop and cargo airlift-without monetary transactions.