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That is correct, and performing any maintenance on an oxygen system is not included in 14CFR43 Appendix A. Ref 14CFR43.5 and .7
Perfoming maintenance on an aircraft and not entering it in the maintenance history of the aircraft is a violation of 14CFR43.9.
This is applicable to any aircraft operated in accordance with 14CFR91, regardless if it is for hire or not.
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