L-3's good defense is its best commercial offense. L-3 Communications Holdings provides products and services to the government based on Intelligence, Surveillance, and Reconnaissance (ISR), including systems for satellite, avionics (aircraft electronics), and marine communications. Products include simulation, training, and night vision equipment, and L-3 also provides aircraft maintenance and modernization services. The US government, primarily the Department of Defense (DoD), accounts for nearly 70% of its business, but L-3 is expanding its commercial offerings. The company derives all of its income from operating subsidiary L-3 Communications Corporation (L-3).