  The gyrokinetics formulation of plasmas in strong magnetic fields aims at the
elimination of the angle associated with the Larmor rotation of charged
particles around the magnetic field lines. In a perturbative treatment or as a
time-averaging procedure, gyrokinetics is in general an approximation to the
true dynamics. Here we discuss the conditions under which gyrokinetics is
either an approximation or an exact operation in the framework of reduction of
dynamical systems with symmetry
