A sixteen moment approximation based on a bi-Maxwellian that contains the stress tensor and the heat flow vector is applied to describe the ion velocity distribution which influences the incoherent scatter spectra. A discussion is made about the effects on the incoherent scatter spectra caused by different values of the normalized perpendicular drift velocity D, aspect angle φ between the magnetic field and the line-of-sight direction, and the ratio α of the ion-neutral collision to ion cyclotron frequency. Numerical results show that the shifting and asymmetry of incoherent scatter spectra appear parallel to E × B and E as the normalized perpendicular drift velocity D increases due to the ion drift velocity, the stress tensor and the heat flow vector respectively. However, the spectrum is always typically double-humped Maxwellian parallel to B. The ion velocity distribution is more distorted from the Maxwellian as the aspect angle φ increases from 0° to 90°, and consequently the incoherent scatter spectra is no longer typically double-humped Maxwellian. As α increases, the ion velocity distribution becomes Maxwellian and the incoherent scatter spectra become typically double-humped Maxwellian even with a large value of the normalized perpendicular drift velocity D. It is reasonable to use the sixteen-moment approximation to describe the non-Maxwellian plasma characterized by the large temperature anisotropy.
