Final answer:
According to aviation regulations, any significant damage to an aircraft, such as a collision with a deer causing substantial wing damage, must be reported as an accident by the pilot.
Step-by-step explanation:
The question posed concerns whether an incident where a deer collides with and substantially damages an airplane on the ground needs to be reported as an accident, despite the pilot not planning to fly. In this scenario, Romeo, the pilot, was taxiing on the run-up area when the incident occurred, and per aviation regulations, he must report this as an accident since it involves substantial damage to the aircraft.
It is important for all incidents that involve significant damage to an aircraft to be reported to the relevant aviation authorities so they can be investigated and, where possible, allow for measures to be taken to prevent future occurrences.