Dave's Right
We have all been addressing your original question. However, I have purchased five boats in the past 15 years, all used. Not only do you get a pass on the first couple of year's depreciation, the boat will usually come with thousands of dollars of 'extras' that you'd have to go buy yourself if you bought new...PFDs, rope, anchors, bimini, Magma grill, stereo, wind speed/direction/depth instuments, bumpers, furler, compass, cockpit cushions and more.