As a general rule of thumb, you should always set aside the same cost per hour as the fuel, for maintenance. Therefore, if you're burning ten gallons an hour at two dollars a gallon, plan on twenty dollars an hour for maintenance. I said that's a general rule. However, if you go at that rate despite the variable nature of fuel costs, it comes close to what you'll need. Factoring in annual inspections, routine line maintenance, overhaul and replacement of components, radios, engines, instruments, tires, etc...it balances out.
Just like being in business and remembering to pay yourself, pay the airplane every time you fly it.
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