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When to replace aircraft?

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LOTS of variables that only the HMFIC and his/her accountant can ultimately decide on...

DOC differences
Downtime/loss of use on existing airframe
Residual value of existing airframe
Cost of capital on a new (newer used) airframe
Depreciation 'needs'

For my boss, the decision to buy a factory new replacement came about a year before our old airplane was 100% depreciated, because delivery was running about 20-24 months out.

+1. Whenever it's depreciated. They can get a tax advantage on a different airplane.
 

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