Mark, you still fail to understand the difference between:

Cost, Earnings, and Potential Earnings.

My statement was that a machine sitting in a hobbyists shop is not costing him anything. No one has been able to show where that hobbyist has to reach into his pocket to pay for the machine sitting there. I do not argue that he spent money purchasing it, that is a given. But after that? Sorry there is no cost involved if it is not operating.

And this is where your thinking is skewed:

"They are costing you money to procure and to own."

That is only half right, it cost money to procure. After that? Show me the costs. Spare me the "the money could be invested . . .blah, blah, blah." Because the fact is that money invested that has the POTENTIAL to earn more money also has the POTENTIAL to lose the money you "invested". Just ask anyone who lost half of their 401K a few years back.

Your accountant is correct about most of the things you listed, trucks, inventory etc. Trucks must have insurance, etc. Inventory is taxable. When a machine is sitting idle it is taking up floor space that could be used to earn money. But remember, that machine is still not COSTING you money, it is only preventing you from EARNING more money. Those are two different things. Ask your accountant to clarify that for you. Accountants will tell you that it is COSTING you money because that gets people's attention and helps them control their business better. But let's not forget, what I wrote was about a hobbyist, not a business. A hobbyists machine sitting there doing nothing does not COST him anything.