Polaris MSX 110 Owner's Manual For Maintenance And Safety page 36

Enhanced Steering Performance (ESPt)
Engine thrust is required to steer and turn the vehicle.
Thus, if you release the throttle, the watercraft's ability
to turn is reduced.
Your Polaris MSX watercraft is equipped with Polaris
Enhanced Steering Performance (ESP) technology, a
system that provides enhanced maneuverability if the
operator releases the throttle but still needs steering
control.
S ESP will provide thrust should the operator release
the throttle and turn the handlebars completely to
either the left or right.
S ESP works only when the watercraft is traveling
more than 15 miles per hour and the handlebars are
turned completely to the left or right. It does not
work at slower speeds or when the engine is off.
S ESP is not a substitute for safe riding techniques,
which should be followed and are described in the
labels attached to the watercraft and in the owner's
manual.
https://www.boat-manuals.com/
FEATURES AND CONTROLS
33