The cost price dosn't come into it that much as you will get back about what you pay for it if you don't put too many hours on it.
Rotorboater
That is an interesting point. With the 2200 hour rebuild on the R22, the value depreciates in almost a straight line until you hit the base cost prior to rebuild. Presumably the Enstrom is lifed on condition so this does not apply? That must be a definite plus point in its favour.