Aircraft maintenance costs are the third largest component after fuel and equipment costs. Maintenance costs must be managed without compromising safety and must not be excessive. The structure of maintenance costs is complex, as they are affected by many variables, such as aircraft size, operating type, and aircraft age, and studies focusing on maintenance costs have been limited. This study proposes an econometric model of maintenance costs using panel data analysis and describes the structure of aircraft maintenance costs, focusing on airline homogeneity and heterogeneity. Maintenance cost data from 2006 to 2018 for U.S. airlines are used. We constructed a model using panel data analysis and decomposed the parameters into homogeneous and heterogeneous elements. Defining three common variables and using their coefficients as the homogeneity parameter, we showed that more than 90% of the variation in airline maintenance costs can be explained. We also analyzed heterogeneity by applying our original two-dimensional fixed effects estimation matrix. The results show that the heterogeneity of airline maintenance costs depends on factors that depend on the type of aircraft in operation and the number of aircraft in the fleet.
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