I don't wanna argue! But heck, it's raining out, and I'm feeling lethargic, so let's go a round or two:
Did you pay cash for the machine, or was it financed.....interest payments? What interest rate?
Does the equipment never break down or require parts & maintenance? Even if you are Joe Mechanic as well as an arborist, do you put no value on the hours you spend working on equipment? Are parts and lubricants and filters free?
Is the electricity free in your shop where you work on your equipment?
How about depreciation? Is your equipment worth the same amount at the end if the year as at the beginning? How are you gonna replace the relics eventually?
Does your accountant work for free? Sutures free at the hospital ER? (in Canada they are, but that's cause I live in a socialist nanny state, lol)
Zero funds get spent on marketing your services?
No insurance (liability, building, equipment) costs ? I betcha Teupen / finance co. wants you to have insurance on that lift if there is a loan on it.
WSIB?