[jephotog]

While not being a very good accountant, I did study it in Collidge.

I am not sure how to amortize this, but I estimate the first time you drink a beer while grilling some sausage (I recommend Savoie's) in your own cockpit is well worth the first years depreciation cost. An epic day on the water is worth the second years depreciation. If you are worried about the cost you might have spent more on your boat than I have, or you do not enjoy beer, sausage or sailing as much as I do.