I keep seeing statements like this and I keep shaking my head. It is for emergency only if that is the gas plan. It is not for emergency only if the gas plan includes its use.
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I don't quite understand what your point is.
The gas plan is the primary cylinder(s), with sufficient gas to get you and your buddy back to the surface in the event of a normal OG emergency.
A pony cylinder (3litre i.e. small) cylinder is there as a personal bailout cylinder in the event of catastrophic gas failure. You should know the practical limits of the cylinder. In my mind, the limit for a 3 litre is 30m. Beyond this it is not viable. You are into twinset territory. This fits well with the limitations of a single cylinder, you are unlikely to have clocked sufficient decompression to exhaust the 3 litre in the event you have had to 'bailout'. (To be honest beyond 20m I'm on a twinset any way - in the days I used OC).
Ideally, you should be able to complete all the required decompression independently on the 3 litre in the event you have had to bailout. This is always what I plan on.
At worst, you will get back to the surface having completed most of the decompression. Potentially you will have had to use your buddies AS to complete the last of the stop - if they are still with you. If not, you have a helicopter ride and a lot of O2 to breath.
Remember it is far better being on the surface needing recompression than not being on the surface without any gas!
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When you calculate gas normally, 1/3 reserve of the backgas, 50% on the Stage cylinders (if you are using stages).
Again it depends what you are diving and how you are diving. In the old days of OC diving, I used to try to be self sufficient. I could complete the dive on one of the two stage cylinders if one failed, at a real push i.e just travel, or just deco. If you couldn't do this then it was a KYAGB dive (Kiss Your Ass Good Bye). You where reliant on the rest of the team for deco gas, or staged cylinders (on the trapeze), or gas from the surface.
To be frank, I have spent so long diving self sufficient with redundancy, that I am never entirely comfortable being reliant on other members of the team for gas to get me back to the surface in the event of a catastrophic failure.
I find OC diving relaxing if a bit quaint. I like the luxury of infinite gas that CCR gives me. The only negative is carrying a minimum of one ali80. But to be honest, I have been diving with stages I hardly know they are there these days - two stages don't even get in the way of the camera

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PS - Exactly what MAXBOTTOMTIME said.