The 100hr rule also does not apply if you own the airplane. We have our arrow on leaseback at our local airport, and I usually go on a trip whenever the plane is going out of 100hr. The reason I do this is while the plane is in 100hr. Any tach time that my family puts on it counts toward when it needs its 100hr based on being a for hire airplane. So at $1000 a 100hr for our arrow, it breaks down to $10 an hour for the 100hr. while the plane is out of 100hr, my family can still fly our plane, and our variable cost(cost per hour) for the plane is essentially $10 an hour cheaper. Considering the fact that we fly the plane(between 3 pilot family members) about 300 to 400 hours a year, any time we can get for $10 dollars an hour cheaper can add up pretty quick.