The Roberts Space Industries website has a post Reintroducing the Aegis Retaliator in Star Citizen along with another article on a new damage system in the space combat game. These include videos, as we have an Aegis Retaliator Pre-Flight Check trailer and a New Damage Model trailer showing off what's being discussed. Here's more on the damage model:

So we took a top down look our damage system to review what we could improve, and although there is great satisfaction in peeling off each part of an enemy ship when they take major damage, we felt we could better represent the specific location and type of damage inflicted. Whether it be a projectile weapon, an energy weapon, an explosion or scratching your ship after a dodgy landing, we want you to be able to differentiate them just from looking at your ship. We felt this was going to be especially important in our game as we want each ship to tell a story of what’s is been through.