(Non man-carrying) helicopters
- do not block enemy supply (cannot isolate enemy units)
 
- do not exert a ZoC
 
- can move through enemy ZoCs
 
- are subordinate to their FARP, which usually has a very short nominal command range (3-4 hexes)
 
- if detached (starting their turn outside their FARP's nominal range): artillery strikes called by detached helicopters only have 50% firepower; air strikes called by detached helicopters still have 100% firepower though! (OVERSIGHT?)
 
- need to LAND (deployed mode) at their FARP to fetch ammo (if "low ammo") or refuel
 
- test for ammo normally (1. local supply test, 2. command/FARP test), but can only get rid of the low ammo status if landed at their FARP
 
- test for fuel normally? (1. local supply / 2. auto-succeed if within modified FARP range) [I'm not sure about this one, it seems as if the choppers always fail the local supply test?]
 
- are spotted normally, like ground units (they seem to be flying very low...?)
 
- can only be targeted by AA fire
 
- cannot be isolated while flying (travel mode)
 
- can only hold objectives if landed (deployed mode)
 
- can fly over/pass enemy units (see manual p. 29)
 
- "Blocking Helicopter Elimination" optional rule: helicopters cannot block the retreat-path of enemy units (the helicopters are eliminated if they do)
 
- Can be assaulted normally (for 2/3 of the movement cost, triggering opportunity fires) but are automatically forced to retreat (with 0 casualties on both sides) if it happens
 
If I remember correctly, the ALT scenarios make anti air fire more lethal? EDIT: Judging from a single scenario, the firepower of dedicated AA units (ZSU, Gepards, Vulcans, etc) is increased but their max. AA range is drastically decreased (ZSU from 4 to 2 hexes). Non dedicated AA units are unchanged, sometimes even slightly less lethal vs. helicopters! As firepower is diminished over distance (range effect 2 for stock scenarios, 1.5 (=higher!) for ALT scenarios) and as fyling helicopters are spotted like ordinary ground units, dedicated AA units could hardly ever use their greater range anyway. 
I also wonder whether assaulting against / moving into helicopters should cost 2/3 of a unit's movement.