The first thing the VNAV calculates for the descent is the top of descent point (TOD). This is the point where an efficient and comfortable descent begins. Normally this will involve an idle descent, but for some aircraft an idle descent is too steep and uncomfortable. The FMS calculates the TOD by “flying” the descent backwards from touchdown through the approach and up to cruise. It does this using the flight plan, the aircraft flight model and descent winds. For airline FMS, this is a very sophisticated and accurate prediction, for simple FMS (on smaller aircraft) it can be determined by a “rule of thumb” such as a 3 degree descent path.