Net Cash Flow Pre-Tax
−$34,850
annual
Eff. Cost / Hr Owner
$232
/hr personal
Dashboard Overview
Total Fixed Costs Annual
$87,400
Debt · Hangar · Insurance · Annuals
Variable Cost Per Hr
$68/hr
Fuel · Oil · Reserves (owner flights)
LB Net Revenue Annual
+$63,750
250 hrs @ $342/hr net
Acquisition & Costs
Monthly Loan Payment
−$5,140
$61,680/yr debt service
Total Annual Fixed Ex-Debt
−$25,400
Hangar · Ins · Annual · Subs · Reg
Gross Cost / Hr No LB
$651/hr
Without leaseback offset
Leaseback Model
Owner Net Rev / Hr
$342/hr
After 24% operator cut
Breakeven Hours
312 hrs
62 hrs above target
LB Utilization vs BE
80%
of breakeven target
Tax Shield & ROI
Est. Yr 1 Tax Savings
$110,075
Bonus dep · personal bracket
Total ROI w/ Tax
+32.9%
(NOI + Tax Savings) ÷ Cash In
Initial Cash Investment
$231,700
Down + Tax + Closing
Multi-Stage P&L
Net Cash Flow Pre-Tax
−$33,914
All revenue minus all costs
Net w/ Tax Shield Yr 1
+$76,161
After tax savings
5-Yr Cumulative
−$169,570
Pre-tax · Excl. equity
Welcome back,
Your Cirrus SR22T · N777KC is currently projecting a net annual cost of $34,850. Adjust your what-if sliders to explore scenarios.
Total Fixed Costs
$87,400
Annual base · Debt service included
Variable Cost / Hr
$68/hr
Fuel · Oil · Reserves (owner)
Leaseback Revenue
$63,750
Net contribution after operator cut
Eff. Cost / Hr
$232/hr
Net annual ÷ personal hours
⚡
Real-Time What-If Simulator
Drag sliders — all KPIs update instantly
🛩️
Active Aircraft
Cirrus SR22T G7 · N777KC
2024 model · 180 hrs total time · Perspective+ avionics · FIKI
Engine TBO remaining
1,820 hrs
Next projected OH
Mar 2036
LB utilization
80% of target
Leaseback Contribution Margin
$342/hr
Net owner revenue per leaseback hour after operator cut
At 250 leaseback hours, you're 62 hrs short of breakeven. Move the LB slider to 312 hrs to eliminate your annual shortfall of $34,850.
Scenario Sensitivity — Net Cash Flow
Live from sliders
| Scenario | LB Hrs | Net Cash Flow | Eff. Cost/Hr | Status |
|---|---|---|---|---|
| No leaseback (owner only) | 0 | −$97,600 | $651/hr | Cost Only |
| Current (sliders above) ← | 250 | −$34,850 | $232/hr | Below BE |
| Breakeven scenario | 312 | $0 | $0/hr | Neutral |
| Profitable (+100 hrs over BE) | 412 | +$26,600 | Positive | Profitable |
01
Acquisition
Purchase & Financing
Auto-Calculates
Purchase Price *
$
Sales Tax Rate
%
All-Cash Purchase (No Financing)
Down Payment
%
20% = $175,000
Loan Term
Interest Rate
%
Closing & Delivery
$
Default: 1.5% of price
Monthly Payment
$5,531
$66,372/yr debt service
Total Financed
$700,000
Total Cash In
$240,625
Down + Tax + Closing
02
Fixed Annual Costs
Operating Fixed Expenses
Annual
Hangar / Tie-Down
$
DSM ~$550–750/mo
Hull & Liability Insurance
$
Annual Inspection
$
Avionics Subscriptions
$
ForeFlight, Garmin db, XM wx
Registration & Misc
$
Debt Service (auto)
$
Calculated from financing
Debt Service71%
Insurance11%
Hangar8%
Annual + Mx4%
Subs & Other3%
Total Annual Fixed
$91,759
03
Usage & Variable
Owner Flight Profile
Owner Personal Flight Hours / Year
✈
Fuel Burn (GPH)
Fuel Price ($/Gal)
$
Oil ($/Hr)
$
04
TBO Reserve Calculator
Dynamic Sinking Fund
Auto-Calculates
Engine Overhaul
TBO (Hrs)
Current Hrs
OH Cost
$
Reserve
$29/hr
Propeller Overhaul
TBO (Hrs)
Current Hrs
OH Cost
$
Reserve
$3/hr
Misc Airframe Reserve
Brakes · Tires · Avionics · Unscheduled
$
/hr
Commercial Leaseback Modeling
Toggle OFF for pure Cost of Ownership report
01Lease Structure
Dry Lease
Renter pays fuel · Most common for club/school
Target Leaseback Hrs/Yr
Training C172: 400–600. SR22: 150–300.
Insurance Surcharge
%
Commercial premium over base policy (typ. 20–35%)
02Revenue Split
Gross Rental Rate ($/Hr)
$
Operator Structure
% of gross. Typical: 20–35%
Renter Pays
$450
Gross / hr
Operator Keeps
−$108
24% / hr
Owner Net Rev
$342
Net to owner
03Breakeven
Hours to Cover All Fixed Costs
At $342/hr net after operator cut and variable leaseback costs
0 hrs
500 hrs
Break-Even Hours
405 hrs
At 250 targeted hours, you fall short of breakeven. Increase hours or rental rate to close the gap.
04Revenue Waterfall
Annual Leaseback P&LDry Lease
| Gross Rental Revenue | +$112,500 |
| Less: Operator Cut (24%) | −$27,000 |
| Owner Net Revenue | $85,500 |
| Fuel (Dry — none) | — |
| Maintenance Reserve (LB hrs) | −$12,250 |
| LB Insurance Surcharge | −$2,450 |
| Leaseback Net Contribution | +$70,800 |
| Total Fixed Costs | −$91,759 |
| Personal Variable (150 hrs) | −$22,782 |
| Leaseback Net Contribution | +$70,800 |
| Final Net Cash Flow | −$43,742 |
Disclaimer: Simplified model. Section 179 and Bonus Depreciation rules are complex; passive loss rules apply. Always consult a qualified aviation CPA.
01Tax Shield Inputs
Claimed Business Use
%
Your Tax Bracket
%
Bonus Depreciation (%)
%
2026 federal rate. Consult CPA.
Section 179 Deduction
$
Depreciable Basis
$743,750
$875,000 × 85% business use
Est. Year 1 Deductions
$297,500
Bonus Dep: $743,750 × 40%
Est. Year 1 Tax Savings
$110,075
$297,500 × 37% bracket
02Return on Investment
Initial Cash
Investment
Investment
$240,625
Down + Tax + Closing
Operating
Cash-on-Cash
Cash-on-Cash
−18.2%
NOI ÷ Investment
Total ROI
(With Tax Shield)
(With Tax Shield)
+27.5%
(NOI + Tax) ÷ Investment
The Year 1 tax shield converts a negative operating position into a positive total first-year return on your cash investment.
035-Year Exit Strategy
Net Equity if Sold at Year 5
Hull Dep/Yr:%
Year 1
$840K
Asset val.
Year 2
$806K
Asset val.
Year 3
$774K
Asset val.
Year 4
$743K
Asset val.
Year 5 ★
$713K
Est. sale
Asset Value (Yr 5)
$713,200
Remaining Loan
$618,440
Net Equity at Exit
$94,760
01Annual P&L Statement
Full P&L — Current Inputs
| Line Item — Year 1 | Annual | Per Hour | Notes |
|---|---|---|---|
| Revenue | |||
| Gross Leaseback Revenue | +$112,500 | +$450 | 250 hrs × $450 |
| Less: Operator Cut (24%) | −$27,000 | −$108 | % split |
| Net Owner Revenue | $85,500 | $342 | |
| Fixed Costs | |||
| Debt Service | −$66,372 | −$265 | P&I on note |
| Hangar | −$8,400 | −$34 | |
| Insurance (base) | −$9,800 | −$39 | |
| Annual Inspection | −$3,987 | −$16 | |
| Subscriptions | −$2,400 | −$10 | |
| Registration & Misc | −$800 | −$3 | |
| Total Fixed | −$91,759 | −$367 | |
| Variable — Leaseback Flights | |||
| LB Insurance Surcharge | −$2,450 | −$9.80 | 24% of base |
| Engine Reserve (LB) | −$7,253 | −$29 | 250 hrs |
| Prop Reserve (LB) | −$755 | −$3 | |
| Airframe Reserve (LB) | −$3,750 | −$15 | |
| Variable — Personal Flights | |||
| Fuel (150 hrs) | −$16,847 | −$112 | 16.4 gph × $6.85 |
| Engine Reserve | −$4,352 | −$29 | |
| Prop Reserve | −$453 | −$3 | |
| Airframe Reserve | −$2,250 | −$15 | |
| Oil | −$375 | −$2.50 | |
| NET ANNUAL CASH FLOW | −$43,742 | −$292/hr | Pre-tax |
025-Year Cash Position
Annual Net Cash Flow5-Year
Scenario ComparisonSensitivity
| Scenario | Net / Yr | Eff. $/Hr |
|---|---|---|
| No leaseback | −$116,529 | $777/hr |
| Current (250 hrs) ← | −$43,742 | $292/hr |
| Breakeven (405 hrs) | $0 | $0/hr |
| Profitable (+100 hrs) | +$0 | Positive |