One thing that has to be considered is the possibility of being "upside down" in the airplane if one of the most liberal finance deals is used. This simply means that a quick sale of the airplane wouldn't yield the amount of the note. The difference would have to come out of your pocket. From looking at values of 2005 Skylanes, Cirrus SR-22s and Columbia 400s in Vref and Aircraft Bluebook, it appears that wholesale prices of 2005s are about 80 percent of retail. That would mean that if you paid 10 percent down and had to sell quickly, you'd have to write a check. I'd add that there is more variation in values of these airplanes between the two sources than I have ever seen. An accountant can show you how the liberal depreciation rules in the federal tax code can help on that cash flow when the airplane is used primarily for business. The interest on the loan is also deductible. In most cases, the cash flow for an airplane used in business is actually positive for a while because of the tax benefits. But, again, the use of the airplane has to be related to business activity and the cash flow has to be there for this to work. When a person buys a used airplane, it is with a requirement to stash some cash for surprises. Every airplane owner is familiar with these and they can run into the thousands of dollars. New airplanes come with a warranty, so the new buyer is shielded from major and expensive surprises for the term of the warranty. That is a big advantage, as are some incentive plans that are offered on new airplanes from time to time. A while back some airplane manufacturers were offering free fuel, but $4 a gallon probably cured that.