14 CFR § 25.115 - Takeoff flight path.
(a) The takeoff flight path shall be considered to begin 35 feet above the takeoff surface at the end of the takeoff distance determined in accordance with § 25.113(a) or (b), as appropriate for the runway surface condition.
(b) The net takeoff flight path data must be determined so that they represent the actual takeoff flight paths (determined in accordance with § 25.111 and with paragraph (a) of this section) reduced at each point by a gradient of climb equal to -
(1) 0.8 percent for two-engine airplanes;
(2) 0.9 percent for three-engine airplanes; and
(3) 1.0 percent for four-engine airplanes.
(c) The prescribed reduction in climb gradient may be applied as an equivalent reduction in acceleration along that part of the takeoff flight path at which the airplane is accelerated in level flight.