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I have crewed on a few deliveries and the boat owner paid for everything...then I have also crewed on trips that were expense shared ...that usually meant "food, drink, anything other than boat expenses"...the captain paid for any maintenance, fuel, dockage, or emergency services such a towing or repairs to boat.
Usually the boat is responsible for providing crew with life boat and other safety needs, but often the PFD must be your own. I also always take my own tether as well as a small hand held compass and shackle knife.
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