The recline in inches is the distance the head-rest moves towards the back of the plane. In mathematical terms, it’s the height of the seat-back in inches times the difference between the cosine of the original seat angle and the cosine of the final seat angle.
For example if seat is 30″ high and declines from 100° to 118°, that is
30 * (cos(100°) - cos(118°)) =
30 * (-0.1736482 - -0.469472) =
8.8747"
Credit:stackoverflow.com‘
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